Adalet Dergisi

Öz

In accordance with the prevailing tax laws, the term "taxpayer" is used to describe the individuals or entities that are liable for the payment of taxes. In order for an individual to be considered a taxpayer (and/or a person responsible for paying taxes), it is necessary for them to possess a certain level of legal capacity. The Tax Procedure Law deems the capacity to exercise rights as sufficient for the capacity to pay taxes. In this regard, the concept of taxpayer is contingent upon the existence of a personality that has been fully and healthily formed at the time of birth. Conversely, the cessation of this personality is a factor that leads to the loss of both the status of taxpayer and the capacity to be taxed. The natural conclusion to a person's existence is death. Nevertheless, despite the termination of taxpayer status upon death, the taxpayer's obligations (with the exception of tax penalties) do not cease. For example, as a tax responsible, the heirs are responsible for making notifications, submitting declarations, and paying tax debts. It should be noted that another condition that terminates personality is absenteeism. It is a topic open to debate whether the absence, which has retroactive effect depending on the court decision, can lead to death-related consequences in tax law. If such consequences do exist, it is unclear how the retroactive effect will be evaluated and how the legal consequences arising from the absence decision will be affected in case the absentee appears. This study will discuss the consequences of the absence and the emergence of the absentee in tax law within the aforementioned framework.