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The scope of the Tax Procedure Law is determined in Article 1 of the law. Apart from customs tax and taxation of monoploly, the law applies to taxes, duties and fees included in the general budget, as well as taxes, duties and fees belonging to special provincial administrations and municipalities. According to Article 8 of the Law, a taxpayer is a real or legal person who is obligated to pay taxes according to the tax laws, a person liable to taxes is the person who, in terms of payment of the tax, is the addressee to the creditor tax authority. It is understood from the text of the law that taxpayers and the person liable to taxes will consist of real and legal persons. Taxpayers and person liable to taxes covered under this law are obligated to share the informations about immovable property, vehicle informations, commercial and economic status to the tax administrations and other institutions and organizations in order to fulfill the tax obligation in relation to the event that gives rise to the tax. In addition, in Article 8 of the Law, it is also regulated that a tax number will be given to every real and legal person who are of the nationality of the Republic of Turkey. This information is within the scope of personal data, and regulations have been introduced to ensure the privacy and confidentiality of the information in question with Article 5 of the Tax Procedure Law.

The regulation in Article 5 of the Law titled “Tax Privacy” is an arrangement for the protection of personal data for real persons. Article 5 of the Law provides that civil servants engaged in tax treatment and investigations, those who work in tax courts, regional administrative courts and the Council of State, those who participate in commissions established in accordance with tax laws; expert witnesses worked in tax affairs, due to their duties, cannot disclose secrets or other matters that they have learned about the taxpayer and people related to the taxpayer, their transactions and account status, business, enterprises, wealth, or professions, or other matters that should remain confidential, and they cannot use them for the benefit of themselves or third parties. The aforementioned prohibition will continue even if the above-mentioned persons leave their positions. Some limitations have also been imposed on the prohibition mentioned in the article. In this context, in order to ensure the safety of tax; annual income tax of the income taxpayers, corporate tax returns of companies with their capital base (including damage) with the names and titles of income and corporate taxes levied on the taxpayers and disclosures the tax offices to which they are affiliated will be announced with tables that will be hung in the appropriate places of the office during the year in which the declarations are submitted, and if there is an organization to which the taxpayer is affiliated, this announcement will also be made there. The declarations of taxpayers that are the basis for tax assessment, the finalized taxes and penalties, as well as the amounts of taxes and penalties that have not been paid, even though they are overdue, can be disclosed by the Ministry of Finance. The Ministry of Finance may transfer this authority to the same position.The Ministry of Finance may transfer this authority to the same position. In addition, information and documents requested in connection with judicial and administrative investigations conducted by public officials, as well as information on tax collection that they will do, may be provided to banks. The procedures and principles regarding the provision of this information are determined by the Ministry of Finance. Reporting to the professional organizations established by law and the unions and professional chambers established by Law No. 3568 of those who have been identified by the tax inspection report that they have issued or used fake or misleading documents in terms of their content will not be considered a violation of tax privacy. However, the persons and institutions to whom information is given must also comply with the written prohibitions of this article. The Ministry of Finance is authorized to determine the procedures related to the disclosure of information. In accordance with the laws of relevant public institutions and organizations that can be claimed from the taxpayer, and the mission of the institution and the ongoing imperative for the performance of their duties directly related to the granting of tax information will not be considered a violation of privacy to these institutions, in this case, given them information, must comply with the prohibitions above, and are required to take measures to ensure the safekeeping of this information. The Ministry of Finance is authorized to determine the scope of the information to be provided in accordance with this paragraph and the procedures and principles related to information sharing.

In the decision of the 4th Chamber of the Council of State numbered 2013/928 E and 2013/6240 K  it is determined as “Protecting the privacy of taxpayers’ private lives is primarily a constitutional right. Article 20 of the Constitution, which is regulated in the section on fundamental rights and duties, also contains provisions on privacy in general. In the article it is stated that; Everyone has the right to demand respect for his/her private and family life. Privacy of private or family life shall not be violated. Unless there exists a decision duly given by a judge on one or several of the grounds of national security, public order, prevention of crime, protection of  public health and public morals, or protection of the rights and freedoms of others, or unless there exists a written order of an agency authorized by law, in cases where delay is prejudicial, again on the above-mentioned grounds, neither the person, nor the private papers, nor belongings of an individual shall be searched nor shall they be seized. The decision of the competent authority shall be submitted for the approval of the judge having jurisdiction within twenty-four hours. The judge shall announce his decision within forty-eight hours from the time of seizure; otherwise, seizure shall automatically be lifted. In the last paragraph: Everyone has the right to request the protection of his/her personal data. This right includes being informed of, having access to and requesting the correction and deletion of his/ her personal data, and to be informed whether these are used in consistency with envisaged objectives. Personal data can be processed only in cases envisaged by law or by the person’s explicit consent. The principles and procedures regarding the protection of personal data shall be laid down in law. In Article 26 it is stated that: Everyone has the right to express and disseminate his/her thoughts and opinions by speech, in writing or in pictures or through other media, individually or collectively. This freedom includes the liberty of receiving or imparting information or ideas without interference by official authorities. This provision shall not preclude subjecting transmission by radio, television, cinema, or similar means to a system of licensing. The exercise of these freedoms may be restricted for the purposes of national security, public order, public safety, safeguarding the basic characteristics of the Republic and the indivisible integrity of the State with its territory and nation, preventing crime, punishing offenders, withholding information duly classified as a state secret, protecting the reputation or rights and private and family life of others, or protecting professional secrets as prescribed by law, or ensuring the proper functioning of the judiciary. As mentioned, the protection of the confidentiality of information about the private lives of individuals is guaranteed within the scope of Constitutional fundamental rights and freedoms. In order to protect this right during the taxation process, the principle of tax privacy has been included in the tax law. Article 5 of the Tax Procedure Law prohibits persons who are obligated to comply with tax confidentiality from disclosing, using and making available to third parties the information that they have obtained about the taxpayer or persons related to the taxpayer and that should remain confidential due to their duties. Tax confidentiality ensures that taxpayers can safely provide their confidential information to the tax office. For this reason, failure to provide their own information about taxpayers cannot be included in the scope of this article.” and it is stated that tax privacy has been introduced in order for taxpayers to provide their own information and to ensure the security of the information in question, and tax privacy does not allow taxpayers not to provide personal data to the tax office.

Article 148 of the Tax Procedure Law states that “Public administrations and institutions, taxpayers or other real and legal persons who deal with taxpayers are obligated to provide information requested by the Ministry of Finance or those authorized to conduct a tax inspection. Information is requested in writing or by word. For those who do not give the information requested by word, it is repeated in writing and a suitable respite is appointed for them to answer.” Exceptions have been made to the regulation in Article 148 of the law with Article 151. In this context, Article 151 also regulates that doctors, dentists, midwives and health officials cannot be asked for personal information about patients’ diseases, client names and attorneys’ fees and costs in addition to what they know because of the status and issues other than the capacity of a lawyer or attorney in litigation, lawyers and attorneys in litigation can not be asked to report the situation and issues they know because of the work or duties assigned to them, Mail, Telegraph and Telephone Administration is obliged to keep about correspondents can not be requested to damage the privacy of documents, except that the individuals and legal entities from whom information is requested from them can not refrain from providing information.

Article 152 of the law besides from the fact that the deaths of taxpayers and liable persons are notified to the tax offices by the executive civil registrar officers, magistrates, consulates and neighborhood and village headmen, public administration and institutions, taxpayers or other real and legal persons who deal with taxpayers, the information given by the intelligence archives will be kept confidential, who can benefit from these archives and in what way, shall ve determied by the Ministry of Finance. Confidentiality is essential in the storage of this information collected by the Ministry according to the law. However, determining the procedures and principles for storing information is up to the discretion of the administration, and this issue is contrary to the constitutional rule on the regulation of issues related to fundamental rights by law.[1]

[1] İbrahim KORKMAZ, Protection of Personal Data in the Scope of Criminal Law, Doctoral Thesis Ankara

University 2019, s.338

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