What we do
Calculators Legal guide Legal glossary Frequently asked questions About us Contact
FAQ

Administrative and tax — frequently asked questions

The 8 questions we are asked most about Administrative and tax, with answers. If you cannot find yours, write to us directly and we will answer.

Hasan Hüseyin Uzun, attorney — answering frequently asked questions

Administrative and tax

8 questions
What is the time limit for challenging an administrative fine, and where is the challenge made?+
As a general rule, an administrative fine is challenged before the criminal judgeship of peace within 15 days of service. Tax penalties are reviewed by the tax court, while zoning fines and fines for which a special law designates the administrative courts are reviewed by the administrative court. If the fine was imposed together with a decision such as closure of a business or revocation of a licence, the challenge is also made in the administrative court. Paying the fine within one month gives a 25% reduction and does not remove the right to challenge it.

Go to the Administrative and Tax Law Lawyer in Istanbul page →

How is a disciplinary penalty imposed on a public official challenged?+
An objection to a warning, reprimand or salary deduction is lodged with the disciplinary board, and an objection to suspension of step progression with the higher disciplinary board, within 7 days of service of the decision. The board decides within 30 days. If the objection is rejected, an annulment action may be brought in the administrative court. There is no administrative objection against dismissal from the civil service; proceedings are brought directly within 60 days of service.

Go to the Administrative and Tax Law Lawyer in Istanbul page →

What is the time limit for bringing an annulment action in the administrative court?+
Unless a special law provides otherwise, the time limit for bringing proceedings is 60 days in the administrative court and 30 days in the tax court. The period starts on the day after written notification of the act. In matters subject to the expedited procedure, such as public tenders and urgent expropriation, the period is 30 days, and against a payment order for public receivables it is 15 days. If an application is made to a higher authority within the period, the period is suspended; after a refusal it resumes from where it stopped.

Go to the Administrative and Tax Law Lawyer in Istanbul page →

For a tax penalty, is settlement or reduction more advantageous?+
Under the reduction route, half of the penalty is cancelled if the tax and the remaining half of the penalty are paid on the due date; this requires an application to the tax office within 30 days. In settlement, the rate of reduction is negotiated, but since 2024 only penalties can be the subject of settlement and the principal tax cannot be reduced. No proceedings may be brought against an agreed penalty. The right choice should be made by calculating the amount of the penalty, the strength of the audit report and the late payment interest.

Go to the Administrative and Tax Law Lawyer in Istanbul page →

The municipality has issued a demolition order. What can I do?+
An annulment action against a demolition order may be brought within 60 days of service in the administrative court for the place where the property is located. Because demolition cannot be undone once carried out, a stay of execution should be requested in the petition. If, within one month of the stop-work report, the building is brought into line with the permit or a permit is obtained, the seal may be removed. The zoning fine imposed together with the demolition may also be challenged in the same action.

Go to the Administrative and Tax Law Lawyer in Istanbul page →

How much does it cost to bring proceedings in the administrative court?+
In 2026, the filing fee in administrative and tax courts is 732 TL, plus an advance for postal costs. If a stay of execution is ordered, a fee of 1,206 TL is charged in administrative cases. In full remedy actions, a proportional judgment fee of 68.31 per thousand of the amount awarded applies. If an on-site inspection or expert examination is needed, separate costs are deposited. The minimum attorney fee is 30,000 TL in a case without a hearing and 40,000 TL in a case with a hearing.

Go to the Administrative and Tax Law Lawyer in Istanbul page →

How is compensation claimed for loss caused by the administration?+
Those harmed by administrative conduct must first apply to the administration concerned within 1 year of learning of the loss and in any event within 5 years of the date of the conduct. If the administration does not reply within 30 days or refuses the request, a full remedy action is brought in the administrative court within 60 days. If the loss arose from an unlawful act, compensation may be claimed together with the annulment of the act or after the annulment judgment.

Go to the Administrative and Tax Law Lawyer in Istanbul page →

Can a judgment of the administrative court be challenged?+
Yes. Judgments of administrative and tax courts may be appealed to the regional administrative court within 30 days of service. However, in 2026 the first-instance judgment is final in cases whose value does not exceed 55,000 TL. In cases listed in the law, such as dismissal from the civil service, development plans and high-value cases, the regional administrative court’s decision may also be appealed on points of law to the Council of State within 30 days.

Go to the Administrative and Tax Law Lawyer in Istanbul page →

Back to all subjects

Let us look at your situation together

In the first meeting we discuss the legal position of your case, the routes open to you and roughly how long they take. The meeting can be at our office or by video.

WhatsApp Call