SUBMISSION OF BOOKS, RECORDS AND DOCUMENTS NOT SUBMITTED DURING TAX INSPECTION TO THE TAX JUDICIARY ORGANS DURING JUDGEMENT PROCESS

VERGİ İNCELEMESİ SIRASINDA İBRAZ EDİLMEYEN DEFTER, KAYIT VE BELGELERİN YARGILAMA AŞAMASINDA VERGİ YARGISI ORGANLARINA İBRAZI

Abstract

The purpose of book and document method is to establish a systemallowing determination of taxes and relevant accounts and statuses of taxpayersand third parties in relation with taxpayers by means of records anddocumentation. The aim of this system is to determine the true nature of taxableevent with the help of books and documents. Since subject of proof in taxjudgement is the taxable event, the books and documents serving as the means ofdetermination of such events constitute the most important means of proof.This study includes some assessments and determinations regardingwhether books, documents and records which were not/could not be presentedduring tax examination can be presented to judiciary organs during judgementprocess or not, and recommends several solutions. In this scope, we shallendeavour to explain whether presentation to judiciary authorities, subject ofthis study, is possible in the context of doctrine and judiciary practices.

Özet

Defter ve belge düzeniyle amaçlanan, defter ve belgelerin yardımıyla

Keywords: Vergi hukuku, defter-kayıt ve belgeler, ibraz, vergi incelemesi, vergi yargısı organları