Increase in inspections of tax and customs transactions
Recent revisions in tax and customs legislation are significant
in indicating the adoption of a taxpayer rights-centric approach.
On one hand the legislature sought to meet criticisms regarding the
principles of equality and the rule of law. On the other, it sought
to reform the tax administration to make it more efficient and to
bring it under stricter control.
Within this framework, important revisions were made in the Tax
Procedure Law and the customs legislation. These revisions can be
basically examined in two parts. One part of the revisions is
directly aimed at securing the constitutional rights of the
tax-payer and enabling the rule of law, while the other part is
directed at decreasing tax revenue loss and tax evasion, and
getting the most efficient results with the most competent staff in
the shortest time. For instance with the secondary legislation that
was enacted, the tax inspection process was
