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24.11.2024
“Amendments to the Regulation on Procedures and Principles in Tax Inspections”
Summary: With Law No. 7338, amendments were made to Articles 139 and 140 of the Tax Procedure Law, titled “Place of Inspection” and “Principles to Be Followed in Inspections.” Following these changes, the Regulation on the Procedures and Principles to Be Followed in Tax Inspections was amended and published in the Official Gazette No. 31880 on June 28, 2022.
The changes made in the said Regulation are summarized below:
- The period for starting a tax inspection was ten days from the assignment of the task, but with the change, this period has been reduced to five days. If there is a valid excuse, the additional period that could be added to this period has been reduced from ten days to five days.
- The period for starting an inspection was thirty days, but this period has been reduced to fifteen days. If there is a valid excuse, the additional period that could be added to this period has been reduced from fifteen days to five days.
- Tax inspections used to begin with the “Inspection Start Report” prepared at the location being inspected. From now on, inspections will begin with the “Inspection Start Notification” which will be unilaterally issued by the authorized inspectors. The date of issuance of this notification will be considered as the start date of the inspection.
- Books and documents used to be delivered to the inspector via a report, but with the change, taxpayers are now required to submit books and documents that the Ministry of Treasury and Finance permits to be kept electronically via the system established by the Ministry.
- Tax inspections were previously conducted at the taxpayer’s place of business as a rule, but going forward, inspections will mainly take place at the office (at the address of the inspector’s workplace). The fact that inspections will be conducted at the office does not prevent the authorized inspectors from making observations or conducting work at the taxpayer’s business. If the taxpayer or the tax responsible person requests in writing and the workplace is found to be suitable, the inspection may also take place at the business location.
You can access the relevant Regulation here.
Best regards,
BİLGENER
