Supreme Court

Chamber: 11

Related Law: Tax Procedure Law

Date: 05.05.2005

Principle No: 2004/7832

Award No: 2005/4738

Presumption of correctness of data stated on the invoice will borne out unless there is no objection raised for the content of the invoice within 8 days; however this does not regarded as an acceptance of performance of work or service given which resulted issuance of invoice.

Upon dispute, it is necessary to prove the execution of work. In addition to that, it is not possible to regard the content of the invoice as definite which was notified to defendant. Registry of the invoice to accounting books only borne out the presumption of transportation occurred. Refutation of this presumption is always possible.

Supreme Court

Chamber: 19

Related Law: Tax Procedure Law

Date: 29.04.2005

Principle No: 2004/8329

Award No: 2005/4834

It is responsibility of the debtor to prove the payment of invoice amount if the invoice is open (stamp and signature on the invoice shall be at very top section) despite the presumption of payment is completed for closed invoices (stamp and signature on the invoice shall be at mid or bottom section)

At this stage, it is first necessary to determine the 'open' or 'closed' status of invoice. Accordingly it is possible to decide burden of proof and give award as per the result of proof.

Supreme Court

Chamber: 19

Related Law: Tax Procedure Law

Date: 01.02.2007

Principle No: 2006/6891

Award No: 2007/693

Closed invoice constitutes presumption of cash payment. However, opposite view of this presumption can be proved by contesting party.