The Turkish Ministry of Treasury and Finance has updated its tax audit regulations to enhance the use of electronic tools in audit procedures. Published on 13 May 2025, the amendment revises the October 2011 regulation by defining electronic system tools that facilitate the digital submission of books and documents.
It also permits audit meetings to be held via audio-visual means and requires official reports to be prepared and signed electronically using secure electronic signatures.
Under the new rules, taxpayers or their representatives must electronically sign receipts generated upon submission of documents. Audit reports can now be created and signed in electronic form, with the issuance location recorded as “electronic environment.” The regulation took effect immediately and will be enforced by the Ministry, aiming to streamline tax audits and reduce reliance on physical paperwork.
This digital transition also supports remote interactions between tax inspectors and taxpayers, minimising the need for in-person meetings and improving overall efficiency.
