A notification or notification is a notification and certification process in which the addressee is notified with a notification document prepared in accordance with the form and procedural conditions stipulated in the law to which the transaction subject to notification is subject due to any legal transaction. In this context, the communiqué is a tool that enables the addressee, who is aware of the transaction, to carry out transactions that will have consequences in the legal world, and for the administration, for the purpose of collecting the public receivable, the addressee of the communiqué on which the tax has arisen or who provides the contact during the functioning of the administration, the addressee and the administration. is the set of procedural operations that provide various gains. In this study, the meaning of the notification in the legal realm was explained, and then, according to the subject of the notification process, it was examined within the framework of three main criteria: accidental notification, financial notification and administrative notification, and a distinction was made. Subsequently, various inferences have been made by considering the provisions regarding this procedure in the Tax Procedure Law. Within the framework of financial notifications, by making use of the decisions of the high court, the problems arising in all the processes that the notification process has passed from the administration to the addressee, and the differences of opinion in the doctrine with the decisions of the Supreme Court, the problems related to the notification process have been determined and important suggestions have been made.