Özet:

Tax authorities and taxpayers may sometimes experience disputes due to taxation and taxation. For the resolution of disputes between tax authorities and tax liabilities from time to time, the way considered to be addressed before the solutions in the judicial phase is the solution in the administrative phase. The administrative solution is the peaceful settlement of disputes arising from the implementation of the rules contained in tax law, the failure to fulfill or the failure to fulfill obligations, without being brought to court. The solution of possible tax disputes in the administrative stage also plays an important role in increasing the taxpayer’s tax voluntary conformity. For this purpose, the property article 370 of the Tax Procedure Act No. 213 was rearranged under the title "Invitation Call" and the Law No. 6728 "On Amendments to Certain Laws for the Purpose of Improving the Investment Environment" which was published in the Official Gazette No. 29796 dated 9/8/2016 and was brought to a new tax system. In the Official Gazette of 25/07/2017, the "General Notice of the Tax Procedure Act No. 482" was published with detailed arrangements on the explanation invitation agency. In this study, the relevant law and the regulations introduced in the publication will be attempted to disclose the explanation invitation agency within the relevant legislation.

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