Tax administration and taxpayers may experience disputes from time to time due to tax assessments and / or penalties. In such cases, taxpayers try to resolve these disputes without bringing them to the judiciary by using their legal rights such as reconciliation or penalty reduction if they meet the necessary conditions. Besides, taxpayers can apply to the judicial disclaimer, which is a Constitutional right for the settlement of disputes. During the continuation of the trial, the institution of giving up the legal disclaimer was established in order to resolve disputes by administrative method. This regulation generally envisages the reduction of the tax and / or penalty levied on the basis of the decisions made by the courts about disputes that have been brought to justice. It is expected that the regulation will contribute to the faster resolution of tax isputes and to reduce the workload of the judiciary