Newsletter-21

389 TAX LAW Death As it stated in various provisions of the TPC, the obligations and duties of taxpayers shall not terminate upon the taxpayer’s death. However, upon the demise of the taxpayer, the tax penalty shall be eliminated. As a result of the basic principle of criminal law which is “the principle of individual criminal responsibility,” tax penalties shall be forgiven upon the death of the taxpayer. However, tax debts shall not terminate with death; these pass to the taxpayers’ successors who are the heirs. Bibliography Doç. Dr. Ahmet EROL , Türk Vergi Sistemi ve Vergi Hukuku, Ankara 2012. Prof. Dr. Şükrü Kızılot, Av. Zuhal Kızılot , Vergi İhtilafları ve Çözüm Yolları, Ankara 2014.