Notification Regarding the Declaration Monitoring Program Study/2 of the Ministry of Treasury and Finance Tax Audit Board

MINISTRY OF TREASURY AND FINANCE Tax Audit Board URGENT Number: E-84992840-663.02[DEN-S]-14803 / 10.04.2026 Subject: Declaration Monitoring Program Study/2

TO THE UNION OF TURKISH FREE ACCOUNTANTS AND CERTIFIED PUBLIC ACCOUNTANTS

According to Article 228 of the 1st numbered CBK, it is among the duties and authorities of the Tax Audit Board to analyze taxpayers' activities by groups and sectors through a Risk Analysis System to be created by collecting all kinds of information, data, and statistics.

In order to combat the informal economy, the "Action Plan for Combating the Informal Economy" has been enacted to obtain the support of all segments of society through all public institutions and organizations, primarily our Ministry, and to implement encouraging regulations and practices in cooperation.

In the 2nd Component of the mentioned Action Plan: "Increasing Social Awareness and Voluntary Compliance Level", Action No 8 states: "Behavioral approach policies will be utilized to ensure that taxpayers fulfill their tax obligations on time." Studies are being conducted by our Presidency within the scope of this action.

The purpose of behavioral approach policies is to enable individuals to be guided in a way that helps them make the right decisions while preserving their right to choose.

It has been planned to implement the "Declaration Monitoring Program Study/2" within the scope of the aforementioned action plan due to the fact that it may affect the attitudes and behaviors regarding taxation, and that informing taxpayers about the topics on which risk analysis will be conducted for the 2025 accounting period may increase voluntary compliance with taxes in the corporate tax returns to be submitted for the 2025 accounting period.

Following the information letters to be sent to the identified corporate tax taxpayers regarding the planned study, taxpayers will be informed by being called by the assigned Tax Inspectors, and after the submission of the corporate tax return for the 2025 accounting period, the risky taxpayers identified as a result of the declaration revision and analysis studies will be evaluated by our Presidency's risk analysis unit for tax audits.

In this context, it is important to inform the chambers and professional members affiliated with your Union to minimize the potential tax risks that taxpayers may be exposed to and to provide the necessary support.

I request that you be informed and take the necessary action.

Tuncel ATABEY Deputy Minister a. Deputy Chairman of the Tax Audit Board (17.04.2026)