A New Era Begins in Tax Audits as of July 1!

With the amendment to Article 140 of the Tax Procedure Law under Law No. 7338, a tax audit will no longer commence with a minutes record but with a letter issued by the tax inspector. Therefore, the letter from the tax inspector will no longer be an invitation to sign the commencement minutes, but a letter directly stating that the tax audit has begun and explaining the subject of the audit.

The "Regulation Amending the Regulation on Procedures and Principles to Be Followed in Tax Audits", published in the Official Gazette No. 31880 dated 28 June 2022, introduced changes to tax audits.

• Under the amendment to Article 140 of the Tax Procedure Law via Law No. 7338, tax audits will commence with a letter issued by the tax inspector rather than a minutes record.
• The relevant article also clarified that audits will be conducted at the tax office. However, at the taxpayer's request, the audit may also be conducted at the business premises.