{"id":11372,"date":"2024-11-14T21:23:49","date_gmt":"2024-11-14T18:23:49","guid":{"rendered":"https:\/\/ahmetfarukaltindas.com\/procedures-and-principles-to-be-followed-in-tax-inspections\/"},"modified":"2024-11-14T21:23:55","modified_gmt":"2024-11-14T18:23:55","slug":"procedures-and-principles-to-be-followed-in-tax-inspections","status":"publish","type":"post","link":"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/","title":{"rendered":"Procedures and Principles to be Followed in Tax Inspections"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]<strong>Purpose and Scope<\/strong> This regulation, which was prepared to regulate the procedures and principles to be followed in tax inspections, determines the basic rules of the examinations carried out by the Ministry of Treasury and Finance. This regulation is based on the Tax Procedure Law No. 213 and the Presidential Decree. <strong>Basic Principles<\/strong> Tax inspectors must protect the rights and laws of taxpayers, observe the public interest and be impartial while conducting investigations. The purpose of the inspections is to accurately determine the amount of tax due. Taxpayers&#8217; rights should be protected and a lawful and fair process should be followed. <strong>Assignment of the Inspection Task<\/strong> The task of tax inspection is given in writing, and in this letter, the scope, justification and duration of the examination are specified. The examination is carried out in accordance with the established procedures and principles and is carried out in a way that does not violate the rights of the taxpayer. <strong>Getting Started with Review<\/strong> Tax inspectors start work no later than five days from the assignment of the task. During the examination process, the books and documents of the taxpayers are requested and received in writing. Electronic ledgers, on the other hand, are submitted electronically.[\/vc_column_text][\/vc_column][\/vc_row]\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;11372&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;1&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;1&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;&quot;,&quot;legend&quot;:&quot;&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Procedures and Principles to be Followed in Tax Inspections&quot;,&quot;width&quot;:&quot;26.5&quot;,&quot;_legend&quot;:&quot;&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 26.5px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n                <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243;&#8230;<\/p>\n","protected":false},"author":10,"featured_media":11367,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[83],"tags":[],"class_list":{"0":"post-11372","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-mali-musavir-blog-en"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Procedures and Principles to be Followed in Tax Inspections - Mali M\u00fc\u015favir Aksaray | Ahmet Faruk Alt\u0131nda\u015f<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Procedures and Principles to be Followed in Tax Inspections - Mali M\u00fc\u015favir Aksaray | Ahmet Faruk Alt\u0131nda\u015f\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243;...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/\" \/>\n<meta property=\"og:site_name\" content=\"Mali M\u00fc\u015favir Aksaray | Ahmet Faruk Alt\u0131nda\u015f\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-14T18:23:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-14T18:23:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ahmetfarukaltindas.b-cdn.net\/wp-content\/uploads\/2024\/11\/Uyulacak-Usul-ve-Esaslar.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"612\" \/>\n\t<meta property=\"og:image:height\" content=\"408\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"editor@cemuyguc.com.tr\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"editor@cemuyguc.com.tr\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Procedures and Principles to be Followed in Tax Inspections - Mali M\u00fc\u015favir Aksaray | Ahmet Faruk Alt\u0131nda\u015f","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/","og_locale":"en_US","og_type":"article","og_title":"Procedures and Principles to be Followed in Tax Inspections - Mali M\u00fc\u015favir Aksaray | Ahmet Faruk Alt\u0131nda\u015f","og_description":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243;...","og_url":"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/","og_site_name":"Mali M\u00fc\u015favir Aksaray | Ahmet Faruk Alt\u0131nda\u015f","article_published_time":"2024-11-14T18:23:49+00:00","article_modified_time":"2024-11-14T18:23:55+00:00","og_image":[{"width":612,"height":408,"url":"https:\/\/ahmetfarukaltindas.b-cdn.net\/wp-content\/uploads\/2024\/11\/Uyulacak-Usul-ve-Esaslar.webp","type":"image\/webp"}],"author":"editor@cemuyguc.com.tr","twitter_card":"summary_large_image","twitter_misc":{"Written by":"editor@cemuyguc.com.tr","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/","url":"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/","name":"Procedures and Principles to be Followed in Tax Inspections - Mali M\u00fc\u015favir Aksaray | Ahmet Faruk Alt\u0131nda\u015f","isPartOf":{"@id":"https:\/\/ahmetfarukaltindas.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/#primaryimage"},"image":{"@id":"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/#primaryimage"},"thumbnailUrl":"https:\/\/ahmetfarukaltindas.b-cdn.net\/wp-content\/uploads\/2024\/11\/Uyulacak-Usul-ve-Esaslar.webp","datePublished":"2024-11-14T18:23:49+00:00","dateModified":"2024-11-14T18:23:55+00:00","author":{"@id":"https:\/\/ahmetfarukaltindas.com\/en\/#\/schema\/person\/a68d56e6ef066e6b2bf0d34ab9f3d439"},"breadcrumb":{"@id":"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/#primaryimage","url":"https:\/\/ahmetfarukaltindas.b-cdn.net\/wp-content\/uploads\/2024\/11\/Uyulacak-Usul-ve-Esaslar.webp","contentUrl":"https:\/\/ahmetfarukaltindas.b-cdn.net\/wp-content\/uploads\/2024\/11\/Uyulacak-Usul-ve-Esaslar.webp","width":612,"height":408},{"@type":"BreadcrumbList","@id":"https:\/\/ahmetfarukaltindas.com\/en\/procedures-and-principles-to-be-followed-in-tax-inspections\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Anasayfa","item":"https:\/\/ahmetfarukaltindas.com\/en\/home\/"},{"@type":"ListItem","position":2,"name":"Procedures and Principles to be Followed in Tax Inspections"}]},{"@type":"WebSite","@id":"https:\/\/ahmetfarukaltindas.com\/en\/#website","url":"https:\/\/ahmetfarukaltindas.com\/en\/","name":"Mali M\u00fc\u015favir Aksaray | Ahmet Faruk Alt\u0131nda\u015f","description":"Fatih, \u0130stanbul","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ahmetfarukaltindas.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/ahmetfarukaltindas.com\/en\/#\/schema\/person\/a68d56e6ef066e6b2bf0d34ab9f3d439","name":"editor@cemuyguc.com.tr","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/ahmetfarukaltindas.com\/en\/#\/schema\/person\/image\/","url":"https:\/\/ahmetfarukaltindas.com\/wp-content\/litespeed\/avatar\/05bd4a4387ebfb196fbea0c3da779d00.jpg?ver=1776840663","contentUrl":"https:\/\/ahmetfarukaltindas.com\/wp-content\/litespeed\/avatar\/05bd4a4387ebfb196fbea0c3da779d00.jpg?ver=1776840663","caption":"editor@cemuyguc.com.tr"},"url":"https:\/\/ahmetfarukaltindas.com\/en\/author\/editorcemuyguc-com-tr\/"}]}},"_links":{"self":[{"href":"https:\/\/ahmetfarukaltindas.com\/en\/wp-json\/wp\/v2\/posts\/11372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ahmetfarukaltindas.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ahmetfarukaltindas.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ahmetfarukaltindas.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ahmetfarukaltindas.com\/en\/wp-json\/wp\/v2\/comments?post=11372"}],"version-history":[{"count":0,"href":"https:\/\/ahmetfarukaltindas.com\/en\/wp-json\/wp\/v2\/posts\/11372\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ahmetfarukaltindas.com\/en\/wp-json\/wp\/v2\/media\/11367"}],"wp:attachment":[{"href":"https:\/\/ahmetfarukaltindas.com\/en\/wp-json\/wp\/v2\/media?parent=11372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ahmetfarukaltindas.com\/en\/wp-json\/wp\/v2\/categories?post=11372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ahmetfarukaltindas.com\/en\/wp-json\/wp\/v2\/tags?post=11372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}