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PRESIDENCY OF REVENUE COMPLIANCE MANAGEMENT Ugur DOGAN Audit and Compliance Department Turkish Revenue Administration.

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Presentation on theme: "PRESIDENCY OF REVENUE COMPLIANCE MANAGEMENT Ugur DOGAN Audit and Compliance Department Turkish Revenue Administration."— Presentation transcript:

1 PRESIDENCY OF REVENUE COMPLIANCE MANAGEMENT Ugur DOGAN Audit and Compliance Department Turkish Revenue Administration

2 Gelir İdaresi Başkanlığı SOURCES DATA WAREHOUSE OPERATIONALSOURCES (REVENUE ADMINISTRATION) (REVENUE ADMINISTRATION)GOVERMENTALORGANISATIONSPRIVATESECTORORGANISATIONS  e-Declaration  Registration information  Collection  Debt  Ownership/Partnership  Audit results  Assessments and payments  Customs  Import information  Export information  Land registry offices  Purchasing house  Selling house  Motor vehicles information  Central Bank  Post Office  Banks  Credit card sales  Checking/investment accounts  Credit transactions:mortgage, loan…  Money transfer-payment transactions  Currency purchasing/sales  ….  Factroring companies  Insurance companies  Leasing companies  Porfolio management companies DATA WAREHOUSE OPERATIONALSOURCES (REVENUE ADMINISTRATION) (REVENUE ADMINISTRATION)GOVERMENTALORGANISATIONSPRIVATESECTORORGANISATIONS

3 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

4 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 Temmuz 2009 Pazartesi 11:55 Pos Bilgileri HAZİRAN/2008 AYI SATIŞ BİLGİLERİ Banka AdıÜye İşyeri No.Tutar Garanti Bankası ,00 Vakıflar Bankası ,00 Yapı Kredi Bankası ,00 İş Bankası ,00 TOPLAM ,00 Haziran/2009 Dönemi gün sonu raporu alınmış toplam işlem tutarınız 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 TL. Visit your tax office for your disapprovals” INTERNET TAX OFFICE Credit card sales

5 Real-Time Automatic Cross-Check Mechanism 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

6 OUTCOME: DECREASING THE NUMBER OF NON-COMPLIANT TAXPAYERS Number of Non- Compliant Taxpayer DISCREPANCIES Months

7 PRESIDENCY OF REVENUE THE VAT REFUND RISK MODEL

8 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

9 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 DataRules Profile Score Audit history High Risk

10 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

11 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 BaPurchases over € (5.000 TL) from one taxpayer Form BsSales over € (5.000 TL) to one taxpayer

12 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 B40.000√B’s purchases from A Sales to C79.860√C’s purchases from A Sales to D0?D’s purchases from A Sales to E36.000?E’s purchases from A After other controls, taxpayers A, D and E are selected for audit LARGE-SCALE CROSS-CHECK MECHANISM

13 PRESIDENCY OF REVENUE ANALYSIS of SUPPLIERS and SUB-SUPPLIERS (NETWORK ANALYSIS FOR IDENTIFYING FALSE VAT REFUND CLAIMS) Claimant’s Suppliers List Claimant’s Suppliers List B B A A C C BA BB BC 1st phase analysis : 1st phase analysis : Suppliers list submitted by the claimant (Claimants’ input VAT list) 2nd phase analysis: 2nd phase analysis: Iteration of analysis for second phase suppliers(from B’s form Ba) BBA BBB BBC 3rd phase analysis: 3rd phase analysis: Reiteration of analysis for third phase suppliers(from BB’s form Ba)

14 PRESIDENCY OF REVENUE THANK YOU… UGUR DOGAN Head of Department Turkish Revenue Administration


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