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TURKISH TAX INSPECTION BOARD (TTIB) Cumhur Inan Bilen , Tax Inspector

TURKISH TAX INSPECTION BOARD (TTIB) Cumhur Inan Bilen , Tax Inspector. İstanbul , 24.05.2013. ORGANIZATION OF TAX AUDIT IN TURKEY BEFORE TTIB. Ministry of Finance. Tax Inspectors Board. Finance Inspectors Board. UNDERSECRETARY. UNDRECRETARY. Turkish Revenue Administration.

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TURKISH TAX INSPECTION BOARD (TTIB) Cumhur Inan Bilen , Tax Inspector

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  1. TURKISH TAX INSPECTION BOARD (TTIB) Cumhur Inan Bilen, TaxInspector İstanbul, 24.05.2013

  2. ORGANIZATION OF TAX AUDIT IN TURKEY BEFORE TTIB Ministry of Finance TaxInspectors Board Finance Inspectors Board • UNDERSECRETARY UNDRECRETARY TurkishRevenue Administration RevenueControllers LocalTaxCenters TaxAuditors

  3. Results of recent restructuring in Turkish tax administration 3 influential players in taxation area in Turkey: TurkishRevenue Administration: Semi-autonomous tax administration. Responsible from tax collection, treaties, exchange of information, regulations, advance ruling, APA, MAP, etc. 2. General Directorate of Revenue Policy: Reporting to the Undersecretaryof the Ministry of Finance, dependent tax policy unit. 3. Turkish Tax Inspection Board

  4. ORGANIZATION OF TAX AUDIT IN TURKEY AFTER TTIB Ministry of Finance TaxInspectors Board Finance Inspectors Board TURKISH TAX INSPECTION BOARD UNDERSECRETARY RevenueControllers TURKISH REVENUE ADMINISTRATION General Directorate of Revenue Policy LocalTaxCenters TaxAuditors

  5. FUNCTIONS of TTIB Carryoutofficialinvestigationsandinspectfiscalbodies Plan andexecutetaxaudits Combat with underground economy, corruptionandmoneylaundering

  6. TAX INSPECTORS (5.062) AssociateTaxInspectors ChiefTaxInspectors 351 2.151 TaxInspectors 2.560

  7. Mission of TTIB (I) • 1) Executetaskauditsbyusingrisk focusedandmodernaudittechnqiues • 2) Minimizeunderground economycreatedbytaxevasionandfraudulentactivities • 3) Enhancethecomplianceof taxpayers.

  8. Mission of TTIB (II) • 4) Carryoutinvestigationsandinspectionsfordirectingfiscalauthoritiestoperformbetterandcompliantwithlaw • 5) Contributetothepreparations of fiscalregulationsformanagingfiscalpolicy.

  9. Vision of TTIB Become an active, fairandpioneerinspectionunitcomplying withtaxpayerrights, havingobjective& effectiveworkingprinciplesandhighethicalvaluesandcontributingfiscalpolicies

  10. FundamentalTargets of TTIB Efficientandeffectivetaxaudits Combatingwith underground economy Increasingefficiency in theinspections of fiscalbodies Fightingoffcorruptionandfraudulentactivities

  11. EthicalValues of TaxInspectors • INDEPENDENT • OBJECTIVE • UNBIASED • FAIR

  12. AuditStrategy of TTIB (I) TaxLaws TaxRegulations Alltaxinspectionactivitiesareexecutedaccordingtotheprinciplesdescribed in Lawno. 646, ProceduralTaxLawandAllOtherTaxRegulations.

  13. AuditStrategy of TTIB (II) TTIB management is proactive, visionaryandinnovativeenoughtoswiftlyadapt ever-changinganddevelopingregulationsandconditions of theeconomicalenvironmentbybenefitingfromdifferentaudittechniques.

  14. AuditStrategy of TTIB (III) Risk Analysis and Case SelectionProcess TaxInspectors High risk Low risk TTIB functionsaccordingtotheprinciplethathigh-risk taxpayersdeterminedfrom risk analysismodulesarecontinouslymonitoredandeffectivelyaudited.

  15. LONG-TERM ORIENTATIONOF TTIB Placeitself in a balancedwaybetweentaxadministrationandtaxpayers. • Use of publicresources in an efficientway Benefitfromtechnologyand IT sourceseffectively Become an exemplarypublic body of Turkeywhotransformitself as a regional&globalpower.

  16. Performance Evaluation System of TTIB Thisevaluationsystem is establishedtoevaluatetheoccupationalproficiency of taxinspectors in an objectiveway.

  17. Thanksforyourattention!!! • Forquestions, pleasecontactwith cumhur.inan.bilen@vdk.gov.tr

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