What Is Tax Penalty Notice?

In terms of legal nature, notices are the transactions carried out to issue the rights and requests arising from the rules of law, contract, or customary law to the addressee in written form and notify or inform. The subject of this Article is the "Tax Penalty Notice" regulated in Article 34 of the Tax Procedure Law No. 213. In the content of our Article, answers will be sought for questions such as: what is a tax penalty notice? In what circumstances is it regulated by whom? What elements should it contain? What are the administrative remedies against tax penalty notices?

The provision of Article 34 of the Tax Procedure Law with the margin title "Notification Basis" is as follows: