In order to prevent the risks that will arise from continuing to prepare false documents until the examination to be conducted on taxpayers referred to tax audits is concluded and the tax loss arising from the acts of preparing false documents that will continue during this process, the tax administration has been authorized to cancel the taxpayer registration of taxpayers with a high risk of preparing false documents without waiting for a report to be prepared about them, by establishing a precautionary procedure.
In the first paragraph of Article 160/A. titled "Cancellation of the taxpayer registration based on the analysis and evaluation results" added to the Tax Procedure Law No. 213 with Article 24 of Law No. 7194; As a result of the analysis and evaluation studies conducted by the Ministry of Treasury and Finance regarding the tax compliance levels of taxpayers, taking into account issues such as the taxpayer period, asset and equity size, tax amount paid, number of employees, whether tax obligations are fulfilled or not, taxpayers who are determined to have a high risk of preparing fake documents will be referred to tax audit and an audit will be conducted with them, following the audit, the tax office will cancel the taxpayer record with the approval of the head of the tax office or the treasury officer based on the opinion and interest of the tax office regarding the high risk of preparing fake documents within the framework of the principles determined by the Ministry of Treasury and Finance, and this situation will be notified to the taxpayer, the liability will be re-established as of the date of cancellation, provided that a collateral of the type specified in the same article is provided within one month from the date of notification, not less than the minimum collateral amount specified in the first paragraph of Article 153/A, and 10% of the total amount included in the documents issued during the periods when the risk of preparing fake documents is high, and all tax debts are paid, The declarations and notifications not submitted between the date of cancellation of the liability and the date of re-establishment shall be submitted within one month from the date of notification of the letter regarding re-establishment to the taxpayer and the accrued taxes shall be paid within the same period… If, as a result of the examination conducted on the taxpayer, it is determined that the taxpayer has established a liability exclusively for the purpose of issuing false documents although he/she has no other commercial, agricultural or professional activity, the security received shall be offset against the tax debts including the debts arising as a result of the examination and the remaining amount shall be returned; If, as a result of the examination conducted, it is determined that the taxpayer has issued false documents although he/she has another commercial, agricultural or professional activity, action shall be taken against the taxpayer within the framework of the provisions of the fourth paragraph of Article 153/A; however, the security previously received shall not be returned to the taxpayer until the assessments made and penalties imposed due to the act of issuing false documents are finalized; If, as a result of the examination conducted, it is determined that the taxpayer has not issued false documents, the security received shall be refunded for any other tax purposes. It has been ruled that the money will be refunded provided that there is no debt.
With the article of Law No. 213, which is quoted above, the Ministry of Treasury and Finance, as a result of the analysis and evaluation studies carried out by taking into account certain data such as the taxpayer's tax liability period, asset and equity size, tax amount paid, number of employees, whether tax liabilities are fulfilled, which will constitute data on whether the taxpayer is a fake document issuer, concluded that the risk of issuing fake documents is high and therefore referred to tax inspection, until the conclusion of the inspection to be carried out on them, in order to prevent the risks that will arise from continuing the acts of issuing fake documents and the tax loss arising from the acts of issuing fake documents that will continue during this process, the tax administration has been given the authority to cancel the taxpayer's taxpayer registration without waiting for a report to be prepared about them, by taking precautionary measures, and in order to establish this scope, it is not required to have concrete data sufficient to form a definite opinion in tax terms that the taxpayer has issued fake documents (in essence, it is not required to have a definite opinion that the taxpayer has issued fake documents exclusively, In the direction of the taxpayer, the concrete data sufficient to form a definite opinion in tax terms will be completed with the report to be prepared and the authority to cancel the taxpayer record ex officio based on the fake document preparation report is also given in Article 160 of the Law), on the contrary, since there are data that raise serious suspicions that the taxpayer has prepared fake documents as a result of the analysis and evaluation studies conducted about him, the high risk of preparing fake documents is deemed sufficient to establish a transaction within the scope of the article, and in the continuation of the article, if a negative report is not prepared about the taxpayer as a result of the examination conducted about him (the issues determined as a result of the examination do not constitute sufficient data that the taxpayer has prepared fake documents), the regulations aimed at eliminating the consequences of the action in the nature of a precaution against the taxpayer are also included.
As a result:
In order to establish the cancellation transaction, it is not required to have concrete data sufficient to form a definite opinion in tax terms that the taxpayer has prepared fake documents.
Av. Fatih M. Tercan
ftercan@tercanhukuk.com