Principles & Standards

Audit Strategy

All tax audit activities are organized and performed according to the principles described in the Statutory Decree no 646, tax laws and all other related regulations. Benefiting from different audit techniques, TTIB is proactive, visionary and innovative enough to swiftly adapt itself to renewing and developing regulations as well as ever-changing global and economic conditions.

The Board takes advantage of innovative technologies while selecting taxpayers to be audited and during auditing process. TTIB aims to monitor and audit high-risk taxpayers, determined by risk analysis efforts, continuously and effectively. In the selection process, data collected from various sources are classified and then analyzed with various methods. Subsequently, cross-checks are carried out depending on these analyzes. As a result of these cross-checks and analyzes, taxpayers are classified into risk groups and taxpayers need to be examined are determined. The Board’s inspection strategy aims to control the compliance of taxpayers rather than punishing them.

Having universal characteristics like neutrality, fairness, integrity and rule of law, tax inspectors are also provided with necessary professional expertise to carry out any kind of assignments in a qualified manner.