Moroglu Arseven | View firm profile
Pursuant Article 160/A of the Tax Procedure Law (“Law number 213”) taxpayers who are determined by the relevant departments of the Ministry of Treasury and Finance to have a high risk of forging documents will be referred to tax inspection and then their taxpayer status will be abandoned. Within the scope of this amendment, which was brought in order to strengthen the trust in documents and to terminate the acts of those who issue fake documents, the procedures and principles regarding the determination of risky taxpayers, tax inspection and cancellation were determined by the General Communiqué of the Tax Procedure Law number 520 (“Communiqué”).
In accordance with the Law number 213 and the Communiqué, the relevant departments of the Ministry of Treasury and Finance, examine and evaluate the tax compliance levels of the taxpayers by considering the taxpayer period, the size of the assets and equity, the amount of tax paid, the number of employees. Based on these examinations, taxpayers with high risk of issuing forged documents are identified.
Information of taxpayers who are found to have a high risk of forging documents is transferred to the relevant tax office in order to initiate the taxpayer cancellation process and later referred to tax inspection. Communiqué also regulates that these taxpayers will be called the roll within the scope of tax inspection.