Duties and Authorities

According to the Article 20, which was amended by the Statutory Decree no. 646, of the Statutory Decree Regarding The Organization and Missions of Ministry of Finance no 178, the duties and powers of the Turkish Tax Inspection Board (TTIB) are as follows:

a) To perform tax audits within Procedural Tax Law and All Other Tax Regulations.

b) To determine risk areas, by analyzing and comparing taxpayers' activities by groups and sectors through Risk Analysis System which is made up of collected information, data and statistics.

c) To assess denunciations and complaints regarding tax liabilities.

d) To ensure necessary co-ordination and co-operation with the Revenue Administration in organizing tax audits.

e)  To monitor the results of inspections and audits, evaluate the results and generate statistics. 

f) To improve reporting standards, principles, methods and techniques regarding tax inspection and audit; prepare inspection and audit guides; determine the ethical rules for those who are authorized to perform tax audit.

g) To perform the necessary studies for providing and enhancing the Tax Inspectors' occupational competence and perfection; in order to contribute this purpose, develop and implement quality assurance system.

h) To establish Performance Evaluation System and to evaluate the Tax Inspectors' performances according to this system.

i) To conduct researches on developments in the field of tax evasion and tax avoidance and on the methods for the detection and prevention of tax evasion and tax avoidance.

j) To make recommendations and proposals about tax legislation.

k) To carry out inspection, review, audit and inquiries ordered by The Minister.

l) To carry out similar duties given by The Minister.