Art. 133 Tax Law (TL)

1 Taxation is determined based on a tax return filed by the taxpayer.

2 The taxpayer has the right to provide any information they deem useful for the determination of their taxation.

3 They may offer evidence and request investigative measures.

4 The authority is obligated to examine the facts alleged by the taxpayer as well as the evidence offered and to administer the required evidence, provided that these means do not appear to be irrelevant from the outset.

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