Tax Audit

In order to avoid tax penalties of taxpayers, in tax audits
It is the auditing of financial statements in accordance with the techniques used.
The main purpose is to determine the tax base correctly. Tax base of the tax base
to ensure that the company complies with the legislation and is correct,
It can also be evaluated as a control mechanism that prevents. Tax
of the practitioners in current laws, statutes, regulations and communiqués.
it is investigated whether they act in accordance with the stated terms and principles.
Since the declaration basis is predominantly accepted in taxation, the tax administration
taxpayers are audited in various ways.
LEGAL LEGISLATION
Tax Procedure Law:

Tax Reviews

Purpose:
Article 134 – The purpose of tax inspection is the accuracy of the taxes to be paid.
to investigate, to identify and to provide.
If deemed necessary by those authorized to examine, the investigation
making the actual inventory of the economic assets including the ones and showing them in the declarations.
It can also be extended to the inspection of the required items.
The expenses confirmed by the inspector are paid to the taxpayer by the Treasury.
Authorities to the review:
Article 135 – Tax inspection; Tax Inspectors, Deputy Tax Inspectors, the most
It is done by the major estate officer or tax office directors.
Serving as directors in the central and provincial organizations of the Revenue Administration
Those who do so have the power to examine tax in any case.
Principles to be followed in the examination:
Article 140 – Tax inspectors, during their inspection, the following
they are obliged to comply with the principles:
1. Explain clearly the subject of this to the subject before starting work.
they will;
2.By recording the fact that the tax examination has started, a copy of it
they give to the person who has a tax examination before. Also, a copy of the report is attached
they send the other copy to the relevant tax office.
3. Out of official working hours, unless the person under investigation gives consent.
They cannot make or continue the investigation (with the preparation of the report and the examination.
Taking relevant safety measures is outside of this provision. However, such measures,
done in a way that does not interfere with the activity in the place where the investigations are made)
4. When the examination is complete, a document showing that this has been done,
given.

5.According to the President’s decision, regulations, general communiqués and circulars on tax laws
They cannot prepare a tax inspection report. However, these regulations are subject to tax laws.

If they come to the conclusion that it is against the Revenue Administration, through the units they are affiliated with.
They report to their Presidency with a report they will prepare.
6. From the date of initiation of the examination, in case of a full examination, at most one
year, maximum six months in case of limited inspection, value added tax refund
In examinations, it is essential that they complete the examinations within a maximum of three months. During these times
If the examination cannot be completed, additional time may be requested. This request is authorized for tax inspection.
are evaluated by the unit to which those are affiliated, six months in full and limited examinations,
An additional period of up to two months may be granted for value added tax refund inspections. This
in this case, by the unit to which those authorized to conduct tax inspections are affiliated.
The reasons for not completing the examination are notified to the examiner in writing. Tax
Units to which those authorized to conduct the inspection are affiliated
They take the necessary measures to be completed within the time limit.
Tax inspection organized by Tax Inspectors and Tax Inspectors
reports, before they are deposited with the relevant tax office for processing,
Report evaluation to be formed from at least three Tax Inspectors who have completed their year
tax laws by the commissions and the President’s decision, regulations,
It is evaluated in terms of compliance with general communiqué, circular and specialties. With the reviewer
In case of conflict between the commission, the tax inspection reports subject to the dispute
Assessment proposal exceeding the amounts determined by the Ministry of Finance as the upper evaluation authority
The tax inspection reports, including the tax inspection reports, are sent directly to the Tax Inspection Board.
a five-person central office consisting of four group heads under the chairmanship of a Vice President.
tax laws and the relevant President of the Republic by the report evaluation commission.
decision is evaluated in terms of compliance with regulations, general communiqués, circulars and specials.
Reviewers, in accordance with the assessment to be made by this commission
to the unit they are affiliated to to process the tax inspection reports they will prepare.
they deposit. (one)
By other civil servants authorized to make tax inspections in accordance with Article 135
the tax inspection reports prepared in the central and provincial units of the Revenue Administration.
The report to be created is evaluated by the evaluation commissions.
Central Report Evaluation Commission and other report evaluation commissions
first paragraph of article 369 of a given attribute during their evaluation
In the event that they are considered to be within the scope of the relevant directive, the Central Report
Three members from the Evaluation Commission and the commission established in accordance with Article 413.
It is evaluated by a commission of five people formed with the participation of two members. This
the decisions made by the commission, the one authorized to examine with the relevant report evaluation commission
ties.

For the chairman and members of the commissions written in this article, (1000) for each meeting day
over the amount to be found by multiplying the indicator number with the monthly coefficient of civil servants.
meeting fee is paid. The monthly amount of the meeting fee to be paid in this way (5000) is indicative.
It cannot exceed the amount to be found by multiplying the number of civil servants with the monthly coefficient.
Other procedures to be followed in tax inspections within the framework of the principles determined in this article
and principles, establishment of commissions and working procedures and principles and Central Report
Tax to be assessed directly by the Evaluation Commission
The amounts of the examination reports (…) (1) are determined by the regulation issued by the Ministry of Finance.

Polling

Purpose and authority:
Article 127 –
Purpose of auditing, taxpayers and material events related to the obligation, records and
to investigate and identify issues. Officers authorized to check, also tax
Regarding the application of its laws:
a) Special authority has been given within the procedures determined by the Ministry of Finance and Customs.
To determine the daily revenue provided that it is
b) To use a payment recording device within the scope of Law No. 3100
Those who are obliged to comply with this obligation, these devices have been determined.
to determine whether they use it according to the principles and daily revenue,
c) The books that have to be registered daily are kept at the workplaces
whether it is registered, whether it is certified or not duly registered, tax
The documents that have to be prepared in accordance with the laws are duly prepared and
whether it has been arranged or used, whether there is an invoiced item, plate
To determine whether the obligation to hang or use is complied with, the legal book and
books, documents and documents excluding documents that constitute a sign of tax loss
If evidence is detected, to take them,

d) Transport means, with the special mark to be determined by the Ministry of Finance and Customs.
vehicle stamp, passenger list, invoice or dispatch, which must be stopped and kept in the vehicle.
the contents of the waybill, passenger tickets and transport receipts, and the amount of passengers and goods transported
and to determine their nature by measuring, weighing and counting,
e) If the delivery note, delivery note and invoice are not in the vehicle, this
to prevent the transport vehicles from traffic until the documents are submitted, the owner of the transported property is certain
if not, keeping and preserving the property until its detection, (Waiting and preservation
Immediately in case the goods received are goods subject to deterioration and decay, and other goods
It is liquidated after three months within the principles to be determined by the Ministry of Finance and Customs.)
They have the authority.
Which of the aforementioned powers will be used and in what form
to limit the duties and powers of those who are authorized to determine and poll.
and the Ministry of Customs is authorized.
During the performance of the duties of the officers in charge of inspection and inspection, their security
The principles regarding its provision are determined by the President of the Republic. (one)
Authorities to the roll call:
Article 128 – Attendance:
1. Tax office managers;
2. Inspection officers;
3. Those assigned by the competent authorities with the inspection work;
4. Those who are authorized to examine tax;
5. (Annex: 5/5 / 2005-5345 / 34 art.) Revenue experts;
done by.
Obligation to submit identity:
Article 129 – Photographed picture showing attendance authorizations in the hands of the examiners
there is a document.
Even if it is not requested from them, the examiners have this document.
show it to anyone.
It is sufficient for the head of the arm to submit the document in collective roll-calls.
Polling time:

Article 130 – Attendance can be done at any time.
The relevant person is not informed when the check will be done.
Search
Searchable conditions:
Article 142 – A taxpayer’s tax liability due to notice or investigations
If there are signs indicating that he / she has missed, this taxpayer or
Searches can be made to and on other persons.
In order for the search to be made:

1. Those authorized to conduct tax inspections need to do so and have a reasoned
request it from the magistrate authorized to make a warrant in writing;
2. The magistrate’s decision to make a search in the desired places;
is a must.
Due to their contacts, it needs to be done in the presence of various persons and places.
the magistrate who is authorized to decide on one of the calls shown,
It is also authorized to decide on those included in the authority of its judges.
If the notice is not fixed in the search made upon the notice, the person who was searched
The tax office may request that the name of the informant be notified, in which case the tax office
is obliged to notify.
Books and documents found in the search:
Article 143 – The books and documents found in the search and required to be examined
It is determined in a curriculum with a report.
Determination of documents by number in file and file with curriculum
means.
Issuance of this report due to lack of time and other reasons during the search.
if it is not possible, the books and documents found and required to be examined,
It is placed in a safe place before it or transferred to the apartment in containers. These notebooks and documents
sealed by the caller and possible
In any case, the seal of the taxpayer is also a must. Bilahara, containers and places with the peace of the taxpayer
is opened and curriculum minutes are prepared. The sealing and the release of the seal are also
and a copy of the report with curriculum is sent to the owner of the books and documents.
or given to his man.
These works:
a) The taxpayer is present in the search or refrains from the seal.
by means of those present in the search;
b) The taxpayer must be present during the revision of the seal or the issuance of the report.
In case of absenteeism, together with two officers by the person who made the search;
completed.
Searched and placed in a safe place in front of the taxpayer or in containers
The books and documents that have been transferred and deemed necessary to be examined are clearly stated in the search warrant.
Even if it is not written, it may be referred or summoned to the worker’s workplace.
It is essential that the books and documents taken in accordance with the above provisions are kept well.
The damage caused by not keeping them well is obliged to the administration.

Data collection

Giving information:
Article 148 – In dealing with public administrations and institutions, taxpayers or taxpayers
other real and legal persons, who are under the responsibility of the Ministry of Finance or to conduct a tax examination.
they are obliged to provide the information that the authorized ones will request.

Information is requested in writing or verbally. Those who do not give the requested information verbally
An appropriate time is set for them to answer and answer. Asking for information
Those concerned cannot be brought to the tax office by force.
Providing information to foreign civil servants benefiting from foreign privileges
they cannot be subject to obligation.
Providing continuous information:
Article 149 – (Change: 4/12 / 1985-3239 / 14 art.)
Public administrations and institutions (including institutions and organizations performing public services) and
Finance and Customs in relation to incidents of taxation of natural and legal persons
The information to be requested by the Ministry and the tax office in writing from them at certain intervals and
they are obliged to give in writing continuously.
Not being able to refrain from giving information:
Article 151 – Real and legal persons from whom information is requested, in special laws
They cannot abstain from providing information by putting forward written privacy provisions. But:
1. The Post, Telegraph and Telephone Administration is obliged to keep about communications
privacy reserved;
2. From physicians, dentists, dentists, midwives and health officials
Information regarding the type of illness of patients cannot be requested.
3. Duties or duties entrusted to them by lawyers and attorneys
Therefore, it cannot be requested to report the circumstances and issues that they are happy with; so much so that this is forbidden
attorney fees and expenses, as well as the title of attorney or attorney in law in client names
Due to their attributes outside of them, they are not obliged to the circumstances and issues that they are happy with. (one)
4. Demonstration in accordance with Article 88 of the Code of Criminal Procedure or
Information cannot be requested about the content of the document that is not permitted to be delivered. So much so that directly
the amount of debts arising from such documents, directly related to tax.
and information may be requested on behalf of the creditors.

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