MEASURES TO BE FOLLOWED BY COMPANIES IN TAX AND ADMINISTRATIVE LAW

PROCEDURES AND PREVENTIVE MEASURES TO BE FOLLOWED BY CAPITAL COMPANIES IN TAX AND ADMINISTRATIVE LAW 

• Distinguishing Tax Liability from Close Corporations 

• Distinguishing Tax Liability from Private Law Liability 
• Distinguishing Tax Liability from Criminal Law Liability 
• Distinguishing Tax Liability from Liability 
• Taxpayer Concept and Qualifications 
• Tax Responsible Concept and Qualifications 

• Comparison of Liability with Liability 
• Liability in Terms of Commercial Law 
• Liability in Commercial Law 
• Company Partners in Terms of Trading Companies 
• Liability for Private Law Obligations 

• Liability from Company Debts 
• Partners’ Responsibilities Due to Personal Debts 
• Liability of Legal Representatives for Private Law Obligations 
• Legal Representative 
• Determination of Legal Representative 

• In Legal Entity Companies 
• In Corporations Without Legal Entity 
• Liability of Legal Representative 
• Liability in Terms of Tax Law 
• Tax Procedure Law 

• Legal Representatives in accordance with Law No. 213 
• Scope of Responsibility 
• Tax Claim 
• Tax Receivables 
• Overdue interest 

• Late Fee 
• Suspension Interest 
• Regret Hike 
• Duties and Responsibilities of Legal Representatives in the Context of Article 10 of TPL 
• Notification Assignment 

• Bookkeeping Assignment 
• Document Layout Assignment 
• Retention and Submission of Books and Documents 
• Submission Assignment 
• Legal Representatives in Terms of Tax Procedure Law 

• Terms of Liability 
• Tax and Tax Receivables from the Company’s Structure Partially or 
• Completely Unacceptable 
•  
• Reason for Failure to Collect Tax Claim from the Main Borrower Company 

• Failure of Legal Representatives to Fulfill their Tax Duties 
• Law on Collection of Public Claims 
• Legal Representatives in accordance with Law No. 6183 
• Scope of Responsibility 
•  

• Public Claim 
• Features of Public Claim 
• Distinction Regarding Public Claims 
• Primary Public Claims 
• Ancillary Public Claims 

• Other Public Claims 
• Tracking Costs 
• Legal Representatives In Accordance With Law No. 6183 
• Terms Of Liability 
• Comparison Of Vuk Article 10 With Duplicate Article 35 Of AATUHK 

• Legal Nature Of Liability 
• Arising Of Responsibility From Public Law Relationship 
• Birth Of Liability With The Realization Of The Taxable Event 
• Having Personal Responsibility 
• Unlimited Liability 

• Non-Permanent Liability 
• Joint Stock Company, Limited Company And Its Capital Divided Into Shares 
• Tax Liability Of Comantid Company Legal Representatives 
• Legal Representative In Joint Stock Companies 
• Tax Liability 

• Incorporated Company 
• Definition And Elements 
• Organs 
• Legal Representative 
• Liability Of Legal Representatives For Company Tax Debts 

• Liability In Terms Of Tax Procedural Law 
• Liability Of Legal Representatives For Company Tax Debts 
• Liability In Terms Of Tax Procedural Law 
• Public Claims 
• Liability In Terms Of The Law On Collection Procedure 

• Limited Liability Company Within The Meaning Of Article 35 Of Aatuhk 
• Responsibility Of Partners 
• Limited Liability Company Within The Meaning Of Article 35 Of Aatuhk 
• Liability Of Legal Representatives 
• Responsibility Of Legal Representatives Of Capital Companies 

• Special Circumstances 

• Examination Of The Tax Responsibility Of Legal Representatives In Terms Of Periodicity 
• Beginning And Ending Of The Term Of Duty Of The Legal Representative In Capital Companies 
• Incorporated Company 

• Limited Company 
• Effect Of Registration In The Trade Registry On The Duty Of Legal Representative 
• Limits Of The Legal Representative’s Liability For Failure To Fulfill Their Tax Duties As Of The Term Of Office 
• Liability Of The Legal Representative Arising From Tax Duties Fulfilled While They Should Have Been Fulfilled During His Term 
• Liability Of The Legal Representative For Unfulfilled Tax Duties In The Period Before His Term Of Office 

• Tax Responsibility Of Liquid Officers 
• Responsibility Of Executive Members 
• Examination Of Article 10 Of The Tax Procedure Law In Terms Of The Responsibility Of The Executive Member 
• With The Collection General Communiqué Serial No. 390, The Executive Members 
• Disclosure Of Tax Responsibilities 

• Responsibility Of The Heirs Of Legal Representatives 
• Responsibility Of Capital Companies Legal Representatives Against Tax Crimes And Punishments 
• Administrative Tax Crimes And Penalty 
• Administrative Tax Crimes And Penalties 
• The Concept Of Administrative Tax Offense 

• Elements Of Administrative Tax Offense 
• Legal Nature Of Administrative Tax Offense 
• Administrative Tax Offenses 
• Tax Loss Offense 
• Irregularity Offense 

• Liability Of Legal Representatives 
• Conditions Of Liability Of Legal Representatives Of Capital Companies From Administrative Tax Penalties 
• Failure To Collect Tax Penalties From The Assets Of The Company 
• Failure Of The Legal Representative To Fulfill His Homework On Behalf Of The Company 
• Causing A Tax Penalty