Turkey updated its Invitation to Explanation guide to clarify procedures and encourage voluntary tax compliance.
Turkey’s Revenue Administration has issued an updated Invitation to Explanation Implementation guide to clarify the application of key provisions under the Tax Procedure Law (TPL). This guide provides practical instructions for the İzaha Davet Uygulaması (Invitation to Explanation), a compliance tool designed to encourage voluntary tax reporting and reduce disputes.
It outlines the process for taxpayers identified for potential tax discrepancies by the Preliminary Detection and Explanation Evaluation Commission, including eligibility criteria, deadlines and required responses.
The guide also explains the benefits for taxpayers, such as reduced penalties, settlement options, and special rules in cases involving suspected fraudulent documents.
It highlights that the invitation to explanation is an administrative measure aimed at helping taxpayers voluntarily fix mistakes and fostering better collaboration with the tax authorities.
