According to the Article 413 of the Tax Procedures Code, taxpayers can request explanation about ambiguous provisions or issues causing hesitation from Ministry of Finance or authorities authorized by the Ministry of Finance.
New ruling system was put into practice in 16/01/2010. The aim of ruling system is to give accurate and clear answers to the taxpayers as soon as possible, to standardize the process and responses , to ensure transparency by publishing all rulings via web site, to reduce the cost of taxpayer compliance and workload of the administration and to ensure efficient use of resources by reducing bureaucracy and red tape.
In ruling system, taxpayers must apply to the Tax Office Directorates in the provinces, if there is no Tax Office Directorates in provinces they have to apply to tax offices for ruling requests. Those who do not have residence in Turkey, apply to any Tax Office Directorates in Ankara, İstanbul or İzmir. The possibility for application directly to the headquarter of the Presidency of Revenue Administration has been eliminated.
Ruling applications will be made by Ruling Application Form. Applications without the use of Application Form will not be accepted.
Rulings will be prepared by authorized personnel via Ruling Automation System and it will not be possible to create or deliver any ruling without use of this system.
Ruling Application Form and its attachments will be scanned and transferred to ruling automation system by authorized units. Draft rulings prepared by using the ruling automation system will be transferred to central units of Revenue Administration for approval by authorized units. Approval process will result in the Commision for Ruling. Approved rulings will be transferred to the authorized units through the automation system and sent to taxpayers after signed by authorized units.
Approved rulings will be kept in the ruling databank, so all authorized units can see and use these rulings as an example for subsequent requests.