🧾 Risk-Based Tax Audits
 
The tax authorities in Turkey have progressively embraced a risk-oriented strategy for tax audits. This approach employs sophisticated risk assessment software to pinpoint taxpayers who are more likely to have compliance issues, enabling more focused and effective audits. These audits can be tailored to specific sectors or issues, concentrating on areas where discrepancies are more likely to occur.
 
📊 Intensive Audit Campaigns

In late 2024, the Ministry of Treasury and Finance initiated a comprehensive audit campaign aimed at large corporations. The first phase targeted 31 provinces, including prominent cities such as Istanbul, Ankara, and İzmir, with approximately 500 tax inspectors involved. The program is intended to broaden its reach nationwide, reflecting the government's dedication to boosting tax compliance among large entities.
 
📬 Enhanced Risk Notification to Taxpayers

To enhance transparency and compliance, the Turkish Revenue Administration has improved its communication with taxpayers about audit risks. Taxpayers flagged as high-risk now receive advance notifications, which allows them to rectify potential issues before formal audits begin. This method promotes voluntary compliance and minimizes the chances of disputes.
 
🧮 How Are Taxpayers Selected?

Taxpayers are chosen for audits based on a variety of criteria, including:

• Risk Analysis Reports: These reports, generated by the VDK-RAS, evaluate the risk levels of taxpayers.

• Complaints and Reports: Data received from external parties or other institutions.

• Previous Audit Findings: Historical records indicating prior non-compliance.

• Sector-Specific Risks: Certain industries may face closer examination due to inherent risk factors.

• Random Selection: To ensure unpredictability and fairness in the audit process.