Amendments to Regulation on the Procedures and Principles to be Applied in Tax Inspections

Through the promulgation of the Regulation on Amendment to Regulation on the Procedures and Principles to be Applied in Tax Inspections (“Regulation”), published in the Official Gazette dated 28^th June 2022 and no. 31880, significant amendments were made to the rules applied in tax inspections.

In accordance with the amendments made through the Regulation;

• Tax inspectors commence working within 5 days at the latest, following the assignment of the inspection task. This period may be extended by a maximum period of 5 days.
• Tax inspectors commence inspection within 15 days at the latest, following the assignment of the inspection task. This period may be extended by a maximum period of 5 days.
• The tax inspection begins with the "Notification on Initiation of Inspection" to be issued by tax inspectors. The commencement date is the date when the notification is issued.
• Tax inspections are carried out at the tax inspector’s office in principle.
• In case the taxpayer's office address (if there is no office address, the residential address) is not located in the same province with the tax inspector’s office; the books and documents should be collected at the tax office located in the region of the taxpayer’s address. Upon the taxpayer's request, the books and documents can also be collected at the tax inspector’s permanent place of work.

The Regulation will enter into force on 1st July 2022.

You may find the full text of the Regulation here.