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PRESIDENCY OF REVENUE
COMPLIANCE MANAGEMENT
Ugur DOGAN
Audit and Compliance Department
Turkish Revenue Administration
Gelir İdaresi Başkanlığı
SOURCES
DATA WAREHOUSE
OPERATIONAL
SOURCES
(REVENUE ADMINISTRATION)
GOVERMENTAL
ORGANISATIONS
PRIVATE
SECTOR
ORGANISATIONS
e-Declaration
Registration information
Customs
Import information
Banks
Credit card sales Checking/investment accounts
DATA WAREHOUSE
OPERATIONAL
SOURCES
(REVENUE ADMINISTRATION)
GOVERMENTAL
ORGANISATIONS
PRIVATE
SECTOR
ORGANISATIONS
PRESIDENCY OF REVENUE
Received credit card sales data
from banks monthly
Stored in the data warehouse
Checked across the line 45
refering to credit card sales
information on VAT return
CROSS-CHECK of CREDIT CARD SALES
AND VAT DECLARATIONS
www. gelirler.gov.tr
Anasayfa
Önceki Sayfa
GÜVENLİ ÇIKIŞ
Kimlik Bilgileri
Tahakkuk
Tahsilat
Borç
414 Tecil
Yurt Dışı Çıkış Yasağı
Gümrük Çıkış Bey.
İşlenmeyen Ödemeler
4811 Vergi Barışı
Ekstre Dökümü
YMM Söz.Bilgileri
EFKS Fatura ID Bil.
Belge Basımı
ÖTV İşlemleri
E-Tahsilat
Dilekçeler
Görüş/Öneri
Kullanıcı Şif.Değişt.
Kişisel Şifre Değişt.
Kişisel Bilgi Güncel.
Vergi Türleri
Adı
Soyadı
Vergi Kimlik Numarası
ANA SAYFA
OSMAN
ÇANAKKALE
1112223333
21 Temmuz 2009 Pazartesi 11:55
Pos Bilgileri
HAZİRAN/2008 AYI SATIŞ BİLGİLERİ
Banka Adı Üye İşyeri No. Tutar
Garanti Bankası 15456471564 55.250,00
Vakıflar Bankası 74468545648 15.482,00
Yapı Kredi Bankası 78445415415 36.214,00
İş Bankası 96565005651 34.154,00
TOPLAM 141.100,00
Haziran/2009 Dönemi gün sonu raporu alınmış toplam işlem tutarınız 141.100 TL’dir.
Tutara itirazınız varsa bağlı bulunduğunuz vergi dairenize başvurunuz.
Sales Information
The Bank & Machine ID & Amount of sales
Warning!: “Your total credit card sales amount is 141.100 TL.
Visit your tax office for your disapprovals”
INTERNET
TAX OFFICE
Credit card
sales
Real-Time Automatic Cross-Check Mechanism
approves ignores
The system automatically selects taxpayer as non-compliant
and displays the list on the screen of tax officer
Data Warehouse
Credit cards
sales
information from
banks
Credit card sales information appears on the
screen when a taxpayer fills out e-VAT return
Tax Offices
Automation System
OUTCOME: DECREASING THE NUMBER OF NON-COMPLIANT TAXPAYERS
0
20.000
40.000
60.000
80.000
100.000
120.000
140.000
JUNE'08JULY'08
AUGUST'08SEPT.'08
OCTOB'.'08
NOVEM'.'08
DECEM.'08
JANUARY'09FEBR.'09
MARCH'09APRIL'09
MAY'09JUNE'09
more than %5 more than %20 45.LINE=0Number of Non-
Compliant Taxpayer
DISCREPANCIES
Months
PRESIDENCY OF REVENUE
THE VAT REFUND RISK MODEL
PRESIDENCY OF REVENUE
DEVELOPING A VAT RISK MODEL
Identifiying fraudulent traders
Receiving required documents via
the Internet for VAT refund process
Generating VAT refund check report
for tax offices
SCORING and RANKING PROFILES FOR IDENTIFYING
RISKY TAXPAYERS
Payment
E-returns
Balance
sheet/Income
statement
Registration
Ba-Bs Forms
Audit results
Debts
Late payment
Frequency of
changing
address
High turnover
Failure to file
returns
Round sum
figures
ANALYSIS
PROCESS
Low Risk
Data Rules
Profile
Score
Audit history
High Risk
ANALYSING THE LISTS WITH THE AUTOMATED VAT
REFUND SYSTEM
List of
Suppliers
List of Custom
Declarations VAT Return
Claimant
CENTRAL
DATABASE
Application
of Refund
Claim
VAT Refund
Control Report
Tax Office
List of Export
Invoices
PRESIDENCY OF REVENUE
BA – BS ANALYSIS
WHAT IS FORM BA-FORM BS ?
Taxpayers are obliged to submit Form Ba and Form Bs reporting
their montly purchases and sales.
Form Ba Purchases over 2.500 € (5.000 TL) from one taxpayer
Form Bs Sales over 2.500 € (5.000 TL) to one taxpayer
• Purchase and sale amounts of taxpayers are cross checked based on TIN
• Inconsistencies are analyzed
Bs Form Taxpayer A’s sales declaration to B, C, D, E Transaction Sale Amount (TL)
Ba Form Taxpayer B, C, D and E’s purchases declarations from A Transaction Purchase Amount (TL)
Sales to B 40.000 √ B’s purchases
from A 40.120
Sales to C 79.860 √ C’s purchases
from A 79.960
Sales to D 0 ? D’s purchases
from A 53.500
Sales to E 36.000 ? E’s purchases
from A 124.000
After other controls, taxpayers A, D and E are selected for audit
LARGE-SCALE CROSS-CHECK MECHANISM
PRESIDENCY OF REVENUE
ANALYSIS of SUPPLIERS and SUB-SUPPLIERS
(NETWORK ANALYSIS FOR IDENTIFYING FALSE VAT REFUND CLAIMS)
Claimant’s
Suppliers List
B A C
BA BB BC
1st phase analysis : Suppliers
list submitted by the claimant
(Claimants’ input VAT list)
2nd phase analysis: Iteration of
analysis for second phase
suppliers(from B’s form Ba)
BBA BBB BBC 3rd phase analysis: Reiteration
of analysis for third phase
suppliers(from BB’s form Ba)
PRESIDENCY OF REVENUE
THANK YOU…
UGUR DOGAN
Head of Department Turkish Revenue Administration
