In order to accept the claim of having submitted an invoice to customer with all copies, it is essential to declare the name of the customer or having invoice registered to legal books.

It is impossible to accept the loss of original and copies of an invoice as normal and habitual where it is a must for the complainant to protect and keep documents and account books for five year period.

Upon situations which require following of other people due to tax and fine, tax office of actual debtor is authorized. Payment order issued by unauthorized tax office shall be cancelled.

In order to pursue the legal representative of a company due to unpaid tax debts as per article 10 of law 213, it is required to justify that company assets can not counterbalance the debt.

Since it is not possible to accept certified public accountant who signs firms tax declarations as an employee, representative or official of that firm, addressing official notices to him or her is not correct procedurally.

Upon the absence of firms legal representatives, for official notices addressed to the employees of that firm, it is necessary to have the declaration of being an employee of that firm for people who sign the receipt of official notice.

If the notice issued for the company is communicated/delivered to an unauthorized person, it does not mean that notice is communicated/delivered to the company.

It is also not possible to charge person who received the notice for the tax and fines present on that notices.

Special irregularity fine has been issued fort he litigator propounding that exchange rates are not written on the invoice issued on behalf of customers abroad for works in foreign currency price.

It is not possible to regard an invoice issued in foreign currency as never issued and issue a special irregularity fine as per 353/1st article of Tax Procedure Law.

Taxpayer that deals with motor vehicle trading can benefit from investment allowance for automobiles which were purchased only for test-drive purposes.

Accepting the work completion date as actual project/work completion date for construction and repair works extended to calendar years,

Disapproval of offset rejection due to having temporary acceptance document with 1998 dated related to work completed and declared at 1997.

Refunding the part of taxes paid via withholding that is not offsettable from corporate tax is possible, with written notice to taxpayer, upon application within one-year period.

If not applied within one year, it is necessary to inform taxpayer about the forfeiture of receivable. In case of missing the mentioned notice, 1-year period of receivable forfeit term will not be considered as started.

At Credit sales in foreign currency, currency difference resulted from time period between delivery and payment date cannot be included at “price” concept.

Accordingly, it is not an element that forms tax base. As a result, VAT shall not be calculated from currency difference.