Özet:

The same A tax relationship, which is a public law, concerns not only the duties of the contractors, but also the rights of the contractors. This is one of the rights we have in our legislation. Basically based on the principle of tax law, in this relationship, in terms of the fact that the number of applicants is practical for reasons such as the intensity of tax transactions, the law has given the authority to process the administration from time to time. In the same way, the complexity of the laws is also important to help the applicants make it understandable. According to this, the concept of speciality is based on the right to request explanation from the tax administration, which is the basis of the buyer’s protection, which is the right to solve their doubts in this way. They are the aid sources of tax law. In this study, the concept of specialty, the legal content, the scope, the place within the norms, the process of processing and the competent authorities in this process, the duties of these authorities, the rights and duties of the client in relation to the specialty, the procedures and principles to be applied in the specialty requests, the legal bindingness and consequences of the specialty, the impact of the tax examination process and tax penalties and, finally, the current issues related to the specialty process.

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