Abstract:

Accrual of deferred tax asset is included in the accrual of public revenue. It seems as a stage and as an act in the relationship of tax debtor and tax creditor. As a stage, it is involved in substantive tax law; as an act, it is involved in adjective tax law. Accrual stage designates that the deferred tax asset became exactable. In taxation which depends on declaration, deferred tax asset falls out as a stage and as an act at the same time. Thus, this is to be executiveconclusive administrative act. In taxation which depends on seperate notification (ex officio, additional and administrative assessment), notification is mandatory for the accrual process. In such situations, there are different accrual dates depending on whether there is a law suit against tax imposition. In this case, the accrual act confirms the tax imposition. Since it does not have an executive-conclusive character, it cannot be the subject of a law suit. In taxes whose accruals depend on collection, accrual and collection stages fall out at the same time. Besides, in taxes with certain dates, the accrual stage falls out unprompted: such as motor vechicles tax and property tax. Unless the tax deferred asset is effectuated on time, tax loss will occur

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