They do not have a regular cycle of audits and inspections for every tax payer. Instead, the decision of who to inspect is partly intelligence-led and partly based on the Department’s risk assessment software.
Sometimes that risk assessment will relate to a particular sector of the economy (e.g. bars or restaurants).
Sometimes it will flag up a specific issue (e.g. people making large claims for travel expenses, issues relating to transfer pricing, or companies that appear to be thinly capitalised).
Sometimes, the inspections appear to be quite random.
Tax returns may be inspected at any point up to the end of the five-year statute of limitations created by the Turkish Tax Procedure Law.
Video guides to tax in Turkey
You can learn about taxes and taxation in Turkey by watching our series of video interviews with Turkish accountant Burak Orkun. You can also read our tax guides for Turkey.