INFO CENTER
20.11.2024
28.06.2022/44
Amendments to the Regulation on Procedures and Principles to Be Followed in Tax Audits
Summary: With Law No. 7338, changes were made to Articles 139 and 140 of the Tax Procedure Law, titled “Place of Audit” and “Principles to Be Followed in the Audit.” Based on these amendments, a Regulation on Changes to the Regulation on Procedures and Principles to Be Followed in Tax Audits was published in the Official Gazette No. 31880 on 28.06.2022.
The amendments made in the said Regulation are summarized below:
- The period for commencing a tax audit was ten days from the assignment of the task, but with the amendment, this period has been reduced to five days. In case of a valid excuse, the additional time that can be added to this period has been reduced from ten days to five days.
- The period for starting the audit was thirty days, but it has been reduced to fifteen days. In case of a valid excuse, the additional time that can be added to this period has been reduced from fifteen days to five days.
- Previously, tax audits began with the “Audit Commencement Report” prepared at the premises being audited. Henceforth, audits will begin with the “Audit Commencement Notice,” which will be issued unilaterally by those authorized to carry out the tax audit. The date on which this notice is issued will be considered the audit commencement date.
- Previously, books and documents were delivered to the auditor by preparing a report. With the amendment, it has become standard for taxpayers to submit the books and documents allowed by the Ministry of Treasury and Finance electronically, using the system created by the Ministry.
- While tax audits were previously conducted at the taxpayer’s workplace, from now on, audits will generally be carried out at the office (the auditor’s workplace). However, conducting the audit at the office does not prevent auditors from performing inspections and operations at the taxpayer’s workplace. If the taxpayer or tax responsible party requests in writing and if it is determined that the workplace is suitable, the audit can still be conducted at the workplace.
You can access the relevant Regulation here.
Best regards,
BİLGENER
