Financial Advisory · Tax Audit
A tax audit,
when met with preparation,
stays contained.
A tax inspector arriving unannounced is a major crisis for unprepared firms — and a foreseen, contained process for those that are managed correctly. Every step of the audit is handled with legal and technical rigour.
Legal Framework
VUK
Articles 135 – 141
Akbaş's Role
When a tax audit begins, company managers typically make one of two mistakes: either they over-cooperate and volunteer documents that were never requested, or they offer unnecessary resistance that prolongs the process and strains the relationship. Both approaches increase risk.
Akbaş becomes involved from the very outset of an audit. The inspector's requests are analysed with care; we determine which documents must be provided, which statements need to be formally recorded in minutes, and which rights should be exercised throughout the process. A proactive communication strategy is pursued to prevent the audit scope from widening.
Audit Types
Not all audits are the same;
scope and duration are decisive.
The type of audit directly affects how long it will last, which documents will be requested, and the defence strategy to be adopted.
| Audit Type | Scope | Maximum Duration | Common Triggers | Right to Settle |
|---|---|---|---|---|
| Full Audit | All tax types, all fiscal periods, all transactions | 1 year (extendable by 6 months) | Risk analysis, tip-off, sector campaign, large-scale taxpayer | Yes |
| Limited Audit | Specific tax type or issue (e.g. VAT refund, Ba-Bs discrepancy) | 6 months (extendable by 6 months) | VAT refund claim, cross-audit, automated discrepancy detection | Yes |
| Status Determination | Instant document and record check, on-site verification | Short duration (days) | Routine inspection, tip-off, invoice fraud investigation | Limited |
Upon Receiving the Audit Notification
The notification content, audit type, and scope are reviewed; the inspector's warrant is requested. Within the first 48 hours, accounting records and relevant documents are subject to a preliminary assessment.
Document and Information Requests
Every request is received in writing; documents to be provided are reviewed by us first. Information that has not been requested is not volunteered; a signed list is maintained for every document submitted.
Defence and Minutes
Written defence submissions are prepared against the audit findings. Minutes are read comprehensively before signing and any objections are formally recorded.
Settlement Strategy
Whether to apply for pre-assessment or post-assessment settlement; which amounts may be acceptable in settlement; and whether litigation would be advantageous — all are evaluated together.
Frequently Asked Questions
Common questions about
tax audits.
What is a tax audit and how is it initiated?
A tax audit is a formal examination conducted by tax inspectors affiliated with the Revenue Administration (GİB) to verify the accuracy of taxpayers' declarations. Risk analysis systems, tip-offs, sector campaigns, or VAT refund claims may act as triggers. The examination is carried out at the taxpayer's premises or at the tax office; taxpayers are notified in writing.
What is the difference between a full audit and a limited audit?
A full audit is a comprehensive examination covering all tax types and fiscal periods; the maximum completion time is one year. A limited audit covers only a specific tax type or issue. Its duration is six months. Defence and settlement rights are available in both types of audit.
What should not be done during an audit?
Documents that have not been requested should not be provided to the inspector; verbal statements should not be confirmed without being formally recorded in minutes. All inspector requests must be received in writing and responses should also be provided in writing. It is critically important for a certified professional to be actively involved at every stage.
Should the settlement commission be applied to?
Settlement is an administrative mechanism for resolving tax and penalty assessments without resorting to litigation. Pre-assessment settlement may be requested during the audit phase; post-assessment settlement within 30 days of notification. Settlement typically results in significant reductions in penalties; however, each file must be evaluated separately.
When are the taxes and penalties arising from an audit paid?
If a settlement is reached, the agreed amount must be paid within one month of the settlement minutes being served. If litigation is pursued, payment may be deferred until the court ruling becomes final; however, to file a lawsuit the full principal tax must be deposited as security.
Is it possible to prepare before an audit?
Yes — and this is the most important step. Reviewing accounting records, document organisation, and declaration consistency before an audit notification is received enables potential risks to be identified in advance. Akbaş also conducts its clients' annual accounting process from this perspective; deficiencies are remedied before an audit begins.
Did you receive an audit notification?
The first 48 hours are decisive. It is possible to limit the audit scope and effectively exercise your defence rights by getting involved from the outset.
Request an Urgent MeetingNext Step
Have an expert by your side
during a tax audit.
Legal and technical support at every stage — from the audit notification to settlement negotiations. We evaluate your file at the initial meeting.