According to the information obtained by the AA correspondent from the Ministry of Treasury and Finance, the Tax Inspection Board (VDK) Presidency continued its audit activities intensively in the first half of the year with the aim of combating the unregistered economy and strengthening voluntary compliance.
The total amount of losses reduced by the tax base difference created as a result of the Presidency's invitation to explanation, inspection, surveillance and control activities in the January-June period reached 354.2 billion liras.
This amount, which was 225.5 billion lira in the same period last year, increased by approximately 57 percent in the first half of the year, especially with the impact of activities aimed at increasing voluntary compliance with tax.
The detected base difference has doubled
As a result of tax inspections carried out by tax inspectors in the first half of the year, a base difference of 265.2 billion lira was found. The base difference revealed by tax inspections increased by 96.65 percent compared to the same period last year. Thus, the tax base difference resulting from the review approximately doubled in one year.
In the same period, an increase of 89.35 percent in the proposed tax amount and 79.92 percent in the proposed penalty amount was recorded. The total amount of proposed taxes and penalties exceeded 186.6 billion lira.
In this context, 33 thousand 455 taxpayers were examined in the first six months of the year and 101 thousand 301 reports were prepared as a result of these examinations.
Double-digit increase in increased tax amount
VDK effectively used the invitation to explanation mechanism, which allows taxpayers to make explanations about issues deemed risky before being directly subjected to tax audit.
As a result of taxpayers reviewing their declarations, tax bases were increased by 35.4 billion lira. The increased tax amount increased by 10.41 percent compared to the same period last year and reached 3.05 billion lira.
As a result of the invitation for explanation, although the increased base amount decreased by 16.24 percent compared to the same period last year, a double-digit increase was recorded in the increased tax amount.
The total base difference and reduced loss found as a result of the studies carried out by VDK within the scope of the 2026 inspection program reached 8.03 billion lira. As a result of these studies, the tax amount assessed was 886.1 million lira.
Thus, within the scope of the invitation for explanation and inspections, a base increase of 43.4 billion lira was created.
Possibility of correction to statements
In line with the changing audit approach, VDK has also expanded the scope of its surveillance programs, which aim to inform taxpayers about their risky transactions and ensure voluntary compliance before being subjected to tax audit.
Within the scope of the declaration surveillance study launched in April, letters were sent to 36 thousand 15 taxpayers. As a result of the study, taxpayers increased their bases by 21.8 billion lira, while declared losses were reduced by 23.3 billion lira. As a result of the studies carried out by the Presidency's risk analysis unit, it was determined that some taxpayers increased their gross sales amounts by a total of 120.9 billion liras.
Within the scope of the stock surveillance program launched in March, a letter was sent to 301 taxpayers. Taxpayers under surveillance increased their bases by a total of 540 million liras.
Within the scope of the Establishment Supervised Analysis Program-2 (KURGAN), actual determinations were made for 227 taxpayers, and a letter requesting information was sent to 1847 taxpayers. As a result of the work, taxpayers' invoices totaling 795.6 million lira were removed from the records.
Surveillance programs are used as an important control tool that ensures that risks are eliminated at an early stage and encourages voluntary compliance by taxpayers.
Actual inventory tracking for luxury service businesses
Tax inspectors also carried out comprehensive actual inventory studies in the first half of the year in order to strengthen the inspection capacity in the field. In addition to luxury restaurants, entertainment venues, basic foodstuffs and diamond sectors, actual determinations were made in the printing house, printing and printing services, medical device, tire manufacturing, motorcycle, electric bicycle, textile and tobacco products sectors.
Within the scope of studies carried out in many fields, including chemical fertilizer, pesticide, packaged drinking water and polyethylene sectors, 761 different addresses in 36 provinces were reached. While the current stocks and actual activities of the businesses were determined on-site through actual inventory studies, comprehensive data was obtained to be used in risk analyses.
"We highlight preventive mechanisms"
Minister of Treasury and Finance Mehmet Şimşek pointed out that they have implemented comprehensive transformation programs for tax inspection and audit processes and said, "We continue the fight against the informal economy in a multifaceted manner, with tax inspections based on risk analysis, invitations to explanations and surveillance programs based on voluntary compliance. In this fight, we follow a strategy that increases the voluntary compliance of taxpayers and highlights guidance and preventive mechanisms. The results obtained revealed the effectiveness of the audit approach and audit capacity based on risk analysis." he said.
