Slayt 1

COMPLIANCE MANAGEMENT
Ugur DOGAN
Audit and Compliance Department
Turkish Revenue Administration
PRESIDENCY OF REVENUE
SOURCES
DATA WAREHOUSE
OPERATIONAL
SOURCES
(REVENUE ADMINISTRATION)
e-Declaration
Registration information
PRIVATE
SECTOR
ORGANISATIONS
GOVERMENTAL
ORGANISATIONS
Customs
Banks
Gelir İdaresi Başkanlığı
 Import information
 Credit card sales
 Checking/investment accounts
CROSS-CHECK of CREDIT CARD SALES
AND VAT DECLARATIONS
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
PRESIDENCY OF REVENUE
INTERNET
TAX OFFICE
ANA SAYFA
www. gelirler.gov.tr
Anasayfa
Önceki Sayfa
GÜVENLİ ÇIKIŞ
Sales Information
Adı
Soyadı
ÇANAKKALE
Vergi Kimlik Numarası
1112223333
OSMAN
Kimlik Bilgileri
The
Bank & Machine ID & Amount of sales
Tahakkuk
Tahsilat
Borç
414 Tecil
HAZİRAN/2008 AYI SATIŞ BİLGİLERİ
Yurt Dışı Çıkış Yasağı
Gümrük Çıkış Bey.
İşlenmeyen Ödemeler
4811 Vergi Barışı
Pos Bilgileri
Ekstre Dökümü
YMM Söz.Bilgileri
EFKS Fatura ID Bil.
Belge Basımı
ÖTV İşlemleri
E-Tahsilat
Dilekçeler
Görüş/Öneri
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
TOPLAM
Credit card
sales
34.154,00
141.100,00
Haziran/2009 Dönemi gün sonu raporu alınmış toplam işlem tutarınız
Kullanıcı Şif.Değişt.
Kişisel Şifre Değişt.
Kişisel Bilgi Güncel.
Vergi Türleri
21 Temmuz 2009 Pazartesi 11:55
141.100 TL’dir.
Tutara itirazınız varsa bağlı bulunduğunuz vergi dairenize başvurunuz.
Warning!: “Your total credit card sales amount is 141.100 TL.
Visit your tax office for your disapprovals”
Real-Time Automatic Cross-Check Mechanism
Credit card sales information appears on the
screen when a taxpayer fills out e-VAT return
Credit cards
sales
information from
banks
Data Warehouse
Tax Offices
Automation System
ignores
approves
The system automatically selects taxpayer as non-compliant
and displays the list on the screen of tax officer
OUTCOME:
DECREASING THE NUMBER OF NON-COMPLIANT TAXPAYERS
Number of NonCompliant Taxpayer
DISCREPANCIES
more than %5
more than %20
45.LINE=0
140.000
120.000
100.000
80.000
60.000
40.000
20.000
0
MonthsJUNE'08
'08
'08
US T
JULY
AUG
T
SE P
.'08
OB
OCT
'.'08
E
NOV
8
M'.'0
EM
DEC
.'08
'09
ARY
JANU
R.'09
FEB
9
CH'0
MAR
IL'09
AP R
'09
MAY
E '09
JUN
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
PRESIDENCY OF REVENUE
SCORING and RANKING PROFILES FOR IDENTIFYING
RISKY TAXPAYERS
Data
Rules
ANALYSIS
PROCESS
Payment
Late payment
E-returns
Balance
sheet/Income
statement
Score
High turnover
Profile
Registration
Frequency of
changing
address
Failure to file
returns
Ba-Bs Forms
Audit results
Round sum
figures
Debts
Audit history
Low Risk
High Risk
ANALYSING THE LISTS WITH THE AUTOMATED VAT
REFUND SYSTEM
VAT Return
List of
Suppliers
List of Custom
Declarations
List of Export
Invoices
Tax Office
Claimant
Application
of Refund
Claim
VAT Refund
Control Report
CENTRAL
DATABASE
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
PRESIDENCY OF REVENUE
LARGE-SCALE CROSS-CHECK MECHANISM
• Purchase and sale amounts of taxpayers are cross checked based on TIN
• Inconsistencies are analyzed
Bs Form
Ba Form
Taxpayer A’s sales
declaration to B, C, D, E
Taxpayer B, C, D and E’s
purchases declarations from A
Transaction
Transaction
Sale Amount (TL)
Purchase Amount (TL)
Sales to B
40.000
√
B’s purchases
40.120
Sales to C
79.860
√
C’s purchases
79.960
Sales to D
0
?
D’s purchases
53.500
Sales to E
36.000
?
E’s purchases
124.000
from A
from A
from A
from A
After other controls, taxpayers A, D and E are selected for audit
ANALYSIS of SUPPLIERS and SUB-SUPPLIERS
(NETWORK ANALYSIS FOR IDENTIFYING FALSE VAT REFUND CLAIMS)
Claimant’s
Suppliers List
A
B
1st phase analysis : Suppliers
list submitted by the claimant
(Claimants’ input VAT list)
C
BA
BB
BBA
BBB
BC
BBC
2nd phase analysis: Iteration of
analysis for second phase
suppliers(from B’s form Ba)
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
[email protected]
PRESIDENCY OF REVENUE