Türkiye’s Treasury and Finance Ministry is preparing to introduce a digital system that will show taxpayers in advance which information and documents they must provide for an audit.
The Tax Inspection Board (VDK) will roll out the "Audit Preparation File" to simplify procedures for taxpayers and inspectors, according to information from the ministry.
Taxpayers will be able to prepare the requested material before an audit begins and submit it electronically in standardized formats.
The system is expected to reduce preparation times and eliminate the need to provide the same records repeatedly in different formats. Standardized data will also support automated analysis, allowing inspectors to complete audits more quickly.
The application is expected to be particularly useful in value-added tax refund audits. Preparing the required documents in advance should reduce correspondence over missing records and repeated requests for information.
Taxpayers will also be able to submit corrections before inspectors formally begin their reviews.
Treasury and Finance Minister Mehmet Şimşek said the system would strengthen the electronic audit infrastructure and encourage voluntary compliance.
“Our aim is to increase voluntary tax compliance and make things easier for taxpayers before imposing penalties,” he said, adding that the application would bring OECD audit standards into use.
