Entrance to Tax Inspection Board
In order to be eligible to participate in Assistant Tax Inspector entrance exam, sufficient weighted exam score, which is determined by Tax Inspection Board, has to be obtained in the Civil Servants Selection Exam (KPSS) conducted by ÖSYM (Assesment Selection and Placement Center).
Candidates who have sufficient scores from that exam are given a two-stage written and oral exam. Entrance exam date, location, context and application place and application deadline is determined by the Presidency of the Tax Inspection Board.
Candidates amongst graduates from at least 4 year education at law, political sciences, economics, business and other higher education institutions determined by the regulations and who are not older than 35 years old by the exam date and succeeded at the entrance exam are appointed as Assistant Tax Inspectors by the Minister’s approval.
Candidates who are appointed as Assistant Tax Inspectors are given a three months special training programme according to their top 20% placement at the entrance exam. This program includes: fundamental tax laws, audit, tax inspection techniques, accounting, analysis of financial statements, statistics, expenditure and national estate regulations and other duties determined by the presidency. At the end of the special training, a written and an oral exam are conducted according to the principles stated by the Presidency.
Written exam and oral exam are separately graded out of 100 full scores. Arithmetic average of points taken in the written examination constitute final grade for the written examination. The chairman and the members of the Examination Board individually grades Assistant Tax Inspectors in the oral examination. Arithmetic average of these points given in the oral examination constitute final grade for the oral examination. Special training exam score consists of the arithmetic average of written and oral exam scores. The result of the exam is determined by the Examination Board with a protocol and the list in order of success, including the first most successful 25%, is announced by publishing in the website of the Presidency. As a result of a written and oral examination, the first most successful 25% of Assistant Tax Inspectors are recruited within the Group of Large Taxpayers, the Group of Combating with Organized Tax Fraud or the Group of Thin Capitalization, Transfer Pricing and Crossborder Transactions by the assignment of the Minister.
Candidates who are not in the most successful 20% at the entrance exam are given fundamental training programme for three months. This programme includes tax legislation, revision, tax analysis techniques, expenditure and public real estate legislation and other relative issues and other duties determined by the Presidency.
Candidates who are not placed in the top 20% at the entrance exam and 25% at the exam which is held after the training programme are assigned to one of the Groups of Small and Medium Taxpayers by Presidency regarding with the needs and taking into account of assistant tax inspectors’ success and preferences.