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taxes are determined, notification is made to the tax payer. The tax payer is
obliged to pay the tax within 10 days. If the tax payer has an objection, he
must first make an objection to the administration. He will bring an action
in case his objection is rejected. In that case, neither to object nor to bring
an action will suspend the concerned tax execution.
The final exception corresponds to actions brought against imputed
value determined by the valuation commission upon the request of the
tax payer in accordance with Article 267 of the Tax Procedure Law.
The bringing of an action against the imputed value determined by the
valuation commission upon the request of the tax payer does not suspend
the collection of the tax calculated as per the determined imputed value.
Objection against suspension of execution is possible.
Within 7 days following the notification of the decision related to the
suspension of execution, the objection shall be made by one of the parties.
The authority to whom the objection is made shall give a decision within
7 days as of the receiving of the objection and this decision is definitive,
new objection cannot be made and the decision cannot be subject to judicial
review. Authorities to whom objection may be made are stated in Paragraph
6 of Article 27 of the CAP. However, there is neither legal nor constitutional
restraint to re-request the suspension of execution or the annulment of the
existing one. The Constitutional Court is also in this opinion.
Suspension of execution regime has different functions in appeals
and objection phases.
In tax procedure law, by the bringing of an action, the suspension of
execution regime is possible upon request in appeals and objection phases
and upon decision of the appeal or objection authority.
Furthermore, objection against decision related to the suspension of
execution is not possible. Conditions requested for suspension of execution
are also valid here.
As also explained before, suspension of execution order is a decision
suspending the administrative act until the decision on the merits is given
and losing its effects upon the decision on the merits. In other words, the
decision on the merits, whether parallel with the suspension of execution
order or contrary to it, terminates the suspension of execution order.