n Turkey, there is no independent tax jurisdiction due to the fact that tax jurisdiction is organised within the administrative jurisdiction law. Therefore, disputes arising between the administration and the taxpayer are resolved by the tax courts as the court of first instance in accordance with the Administrative Procedure Law (İYUK) within the administrative judicial system. The parties have the right to apply to the Regional Administrative Courts for appeal against the decisions of the tax courts and to the Council of State for appeal. Monetary limits are regulated as ‘upper limit of the case to be resolved by a single judge’, ‘lower limit of the request for hearing’, ‘lower limit of the application for appeal or appeal’. In order to prevent the loss of value of the monetary limits in an inflationary environment, the said limits are subject to revaluation rate every year in accordance with Additional Article 1 of the İYUK. Although there is a monetary limit for the application of legal remedies in the tax jurisdiction, it is not regulated in detail. In other words, the date at which the monetary limit starts for the parties - the date of filing the lawsuit or the date of the court decision - is not regulated in the İYUK and tax law legislation. On the other hand, the re-determination of the monetary limits every year may have a disruptive effect on the equality among the litigants. The existence of these grounds resulted in the cancellation of these articles as a result of two separate applications to the Constitutional Court for the cancellation of the provisions of Articles 46/1/b and 45/1 and Additional Article 1 of the İYUK regarding the monetary limits due to their contradiction with the relevant articles of the Constitution. Following the decisions of the Constitutional Court, the Law No. 7524 has attempted to regulate the uncertainties regarding the application process for legal remedies and the application of the date of the opening of the case and the date of the decision, especially in monetary limits. The aim of this study is to evaluate the monetary limit application in the tax jurisdiction and to 378 discuss to what extent these regulations are effective in eliminating the uncertainties previously experienced by analysing the regulations on monetary limits within the scope of the Law in question.