Banks are one of the important institutions of the economic system. Generally, Banks are the financial institutions that collect the savings of people and steer them to income-generating jobs, mediate in payment, provide several services such as transferring money, bill collection and obtaining loans. Whereas Banks as a commercial enterprise carry on activities as to make profits; they have many functions undertook as a part of the economic system. Therefore, Banks are one of the essential institutions of the liberal economy. Banks, which undertake such intensive functions in economic field, have certain liabilities through their activities. One of these liabilities is financial liabilities. Banks, in a sense, are the object of the tax administrations acting as a taxpayer due to their activities carried out, they are also the object of the tax administrations acting as a tax responsible which is defined for tax security measures in tax law. In this study, withholding liabilities of banks acting as a tax responsible are discussed.
Fiscal Liability, Tax Responsibility, Banking, Withholding, Financing