Tax Office Establishment and Duties Regulation
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This regulation, issued by Turkey's Revenue Administration under the Ministry of Treasury and Finance, establishes the organizational structure, duties, and authority of tax offices (vergi daireleri) attached to provincial defterdarliks. It defines tax offices as entities responsible for identifying taxpayers, assessing, accruing, imposing penalties on, and collecting taxes, duties, fees and other public revenues. The text details 11 specialized departments within each tax office, including registration-inspection, permanent and temporary taxpayer taxation sections, VAT and SCT refund processing, cashier, accounting, enforcement, collection follow-up, auction, audit-control, and administrative services. It grants the Minister of Treasury and Finance broad powers to determine which taxpayers are assigned to which offices based on tax type, profession, or business group, often disregarding provincial or district boundaries.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Establishes 11 standardized departments in tax offices with detailed duty lists for each
- Grants the Minister authority to assign taxpayers to specific tax offices by tax type, profession or business group regardless of geographic boundaries
- Allows the Revenue Administration to determine the number of departments (minimum 2) and merge or reassign duties between sections
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Obligations
What this law requires
Tax offices must identify taxpayers, assess, accrue, impose penalties on, and collect taxes, duties, fees and other public revenues within their jurisdiction
Tax offices must conduct registration-inspection operations and maintain taxpayer registry records for those entering, exiting, or changing status in continuous tax obligations
Tax offices must perform assessment, accrual, and collection operations to make taxes collectible, and create individual assessment files for each taxpayer
Tax offices must process VAT and SCT refunds according to applicable tax laws and follow established procedures
Tax offices must follow operational procedures, forms, and workflow guidelines established by the Revenue Administration directorate