Electronic Field Inspection Has Become Effective As Of 1 September

Through the Tax Procedural Code General Communique (Serial No. 453) (published in the Official Gazette dated June 20, 2015 and No.29392) the procedures and principles in relation to the electronic field inspection application have been determined as follows:

• E-inspection forms will be created in electronic form by authorized persons via mobile devices;
• The issues determined during the field inspection will be demonstrated to the person for whom inspection is performed or to his/her representative through the screen of the mobile device, and if their accuracy is agreed upon and the person performing inspection has an electronic signature tool, an electronic inspection form will be signed by that person or his/her representative through the electronic signature tool;