Preparation of Tax Inspection Reports Tax inspection reports are issued separately in terms of tax type and period. The reports consist of introduction, procedural reviews, account reviews, criticized issues and conclusion sections. The taxpayer’s objections and considerations are also included in the report.
Submission of Reports to the Relevant Commission Tax inspection reports prepared by tax inspectors are forwarded to the relevant report evaluation commission. Reports can also be sent electronically and the situation is determined by a report.
Review Period Reviews are completed as quickly as possible. A full review must be completed within a maximum of one year, while a limited review must be completed within six months. A request for additional time may be made if the review cannot be completed and, if deemed appropriate, an extension of up to six months may be granted.
Return of Books and Documents The books and documents of the taxpayer are returned within fifteen days at the latest following the final evaluation of the report evaluation commission. Electronic books and documents are deleted from the system within thirty days.
