Even though the principle of circumstantial evidence is adopted in the Turkish law of tax litigation, there are certain rest- rictions pertinent to denial of witness statement as evidence, requi- rement for compliance with document formalities, as well as barring persons with no natural and explicit bond to the source event of taxation from testifying as witnesses. Concerning one of such restrictions, at identification of the source event to taxation, referral to witness statement by the tax authority is secured under the law. Nevertheless, even the Turkish legislation is not inclusive of any rule that prevents resorting to wit- ness statement during trial, it is also not inclusive any explicit rule that refers to hearing of a witness at the tax court. Making use of witness statements during judicial procedures, as well as in tax procedures poses a considerable significance from a tax justice point of view. Recent jurisprudence of the European Court of Human Rights also condones the idea that denial of witness statements in the tax justice context constitutes a breach of right to fair trial. Legislation of certain European Union Member States likewise includes detailed rules of procedure pertinent to hearing of witnesses in tax justice. Therefore, stipulation of procedure rules pertinent to hearing of witnesses at tax litigation constitutes a requirement for a tax jus- tice that adopts the system of circumstantial evidence.