Turkey’s Tax Inspection Board Is Rolling Out Its Inspection Preparation File Application, a System Intended to Reinforce

Turkey’s Tax Inspection Board (VDK) is rolling out its Inspection Preparation File (VDK-İHD) application, a system intended to reinforce the electronic audit infrastructure and give taxpayers a chance to make corrections before an audit begins. Developed using the OECD’s Standard Audit File for Tax methodology and adapted to Turkey’s specific needs, the program standardizes the information and documents demanded during tax inspections. Taxpayers will be able to see in advance, through an electronic platform, which documents are expected from them, leaving enough time to prepare and enabling more efficient participation in the inspection process.

Prepared documents will be submitted to the VDK electronically in standard formats. The application also functions as a comprehensive taxpayer guidance platform, accessed via the Petition and Information System. It offers user-friendly interfaces, step-by-step wizards, explanatory boxes, application guides, upload manuals, and training videos, so taxpayers can produce accurate and complete files without extra support.

Thanks to the standardized document structure, the time spent preparing data before an inspection will be significantly reduced, speeding up the overall process and offering taxpayers the opportunity to address any issues beforehand. "Bu uygulamayla OECD'nin denetim standartlarını hızla uygulamaya koyarken vergi inceleme süreçlerinde devrim niteliğinde bir adım atıyoruz. Amacımız ceza kesmeden önce mükelleflerimizin vergiye gönüllü uyumunu artırmak ve işini kolaylaştırmak"