Vergi Denetiminde Anayasaya Aykiri Elkoyma Yetkisi
The Unconstitutional Seizure Authority in Tax Audit

Summary/Abstract: This study will deal with regulations given to the inspection and investigation staff in the tax audit and qualified as seizure authority in the Turkish Tax Law literature. The seizure process directly interferes with fundamental rights and freedoms. The Constitution has established that fundamental rights and freedoms may be restricted only by law and in corformity with the reasons mentioned in the relevant articles of the Constitution without infringing upon their essence. Constitutionally, unless there exists a decision by a judge neither the person, nor the private papers, nor belongings of an individual shall be searched nor shall they be siezed and also, unless there exists a decision by a judge no domicile may be entered or searched or the property seized therein. However, the Tax Procedural Code gives the tax audit officers powers contrary to these provisions. In some cases, tax auditors have the power to seize the books, documents and goods of people without the approval/decision of a judge. These powers violate the Constitution because they violate the privacy of life, the inviolability of the domicile, property and freedom from self-incrimination (right to silence) rights. The purpose of the work is to reveal the unconstitutional aspects of the relevant authorities granted to the auditing staff who conduct the inspection and tax examination and to propose a solution to eliminate the contradictions to the law.

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