On 28 June 2014, Turkey published Law No. 6545 amending the judicial system for tax disputes. There are three tiers under the amended system, including the tax court, the regional administrative court, and the council of state.
All tax disputes begin with the tax court. For disputes regarding amounts of up to TRL 5,000, the tax court decision is final with no option to appeal. For disputes regarding amounts over TRL 5,000 up to TRL 100,000, appeal may be made to the regional administrative c…