Valuable Housing Tax (DKV) has become a very important tax in Turkey in recent years. Especially in high-value residences, the amount of this tax can be quite high. For this reason, many property owners are exploring ways to challenge or cancel the DKV.
In this blog post, I will give detailed information about ways to appeal and cancel DKV.
First Step: Object to Assessment
You have the right to object to the evaluation made by the General Directorate of Land Registry and Cadastre (TKGM) within 15 days. This objection must be made by petition to TKGM. In the petition, it is important to clearly state your reason for objection and the value you object to.
What Should Be Included in the Objection Petition?
Your property address
Title deed information of your property
The value you are objecting to
Your reason for objection (e.g. comparison with similar comparable properties, damage status, etc.)
Proof of documents (if any)
Your contact information
When Can I Reach the Objection Result?
TKGM will send you a decision notification after reviewing your objection. This process usually takes several months.
What Should You Do If You Cannot Object to TKGM’s Decision?
If you are denied an objection to TKGM’s decision, you can file a lawsuit in the tax court within 30 days.
Filing a Case in Tax Court
It would be beneficial to consult a lawyer to file a lawsuit in tax court. In the petition, you must clearly state why TKGM’s decision is wrong and why the value should be corrected.
When Can I Reach the Result of the Case?
Case processes in tax court can take a long time. As a result of the case, the court may confirm or overturn TKGM’s decision. If the court reverses its decision, it will decide to correct the value.
Cancellation of Valuable Housing Tax
In some cases, cancellation of the DKV is also possible. This is only possible if the conditions specified in the law are met. For example, if the value of your property has been determined unlawfully or if construction has been carried out on your property unlawfully, you can file a lawsuit for the annulment of DKV.
When is a DKV Cancellation Case Filed?
The VAT cancellation case must be filed within 60 days from the date of tax accrual.
