Newsletter-21

386 NEWSLETTER 2016 Then Code No. 4369, which was entered into force on 22.07.1998, the conciliation provisions were restated. The aim of conciliation is given that there is an objection of the taxpayer against the taxation process, to discuss such objections between the taxpayer and the tax administration by not bringing the issue before the courts, to agree on a certain amount, and to come to an amicable solution. According to the Code, the administration and the taxpayer may resort to concilia- tion in cases where the provisions of the TPC regulating tax evasion are not completely understood, or there is a situation of written error as stated under TPC Art. 369, or there are tax errors that are stipulated under TPC Art(s). 116, 117 and 118 or any other errors, or in the case of a difference of opinion between the views adopted by court rulings and the administration. Conciliation may be adopted prior to or after the assessment. Objection (Lawsuit) The taxpayer and offender responsible to whom the tax penalty notice was delivered may object to such tax penalty by filling a lawsuit against it. According to TPC Art. 377, taxpayers and those to whom had a tax penalty assessed, may file a lawsuit against the assessed taxes and imposed penalties; as well, they may bring an action for the taxes estimated by the tax office valuation commissions. In order to file these lawsuits, the tax shall be assessed, the penalty shall be imposed, the decisions of valuation commissions shall be notified; and for the taxes collected through withholdings, payment shall be made and the tax withheld by those who made such payment. Taxpayers shall not object to the taxes they declare and the taxes assessed based on their declarations. TPCArt. 116 stipulates the “Tax Error;” accordingly, the tax error, unjust demand, or collection of less or more taxes due to errors made in the calculation or taxation processes. As is seen, tax error is divided into two areas, those being “miscalculation” and “taxation error.” While the TPCArt(s).117 and 118 sets forth these errors on a numerus clausus basis, TPC Art. 119 stipulates how these errors may emerge. According to this provision, errors can be revealed by the relevant tax officer or during the examinations made by their senior officers, or during tax inspections or tax examinations or upon the application