SUBMISSION OF BOOKS, RECORDS AND DOCUMENTS NOT SUBMITTED DURING TAX INSPECTION TO THE TAX JUDICIARY ORGANS DURING JUDGEMENT PROCESS

The purpose of book and document method is to establish a system allowing determination of taxes and relevant accounts and statuses of taxpayers and third parties in relation with taxpayers by means of records and documentation. The aim of this system is to determine the true nature of taxable event with the help of books and documents. Since subject of proof in tax judgement is the taxable event, the books and documents serving as the means of determination of such events constitute the most important means of proof. This study includes some assessments and determinations regarding whether books, documents and records which were not/could not be presented during tax examination can be presented to judiciary organs during judgement process or not, and recommends several solutions. In this scope, we shall endeavour to explain whether presentation to judiciary authorities, subject of this study, is possible in the context of doctrine and judiciary practices