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PRESIDENCY OF REVENUE

COMPLIANCE MANAGEMENT. Ugur DOGAN Audit and Compliance Department Turkish Revenue Administration. PRESIDENCY OF REVENUE. SOURCES. DATA WAREHOUSE. DATA WAREHOUSE. OPERATIONAL SOURCES (REVENUE ADMINISTRATION). OPERATIONAL SOURCES (REVENUE ADMINISTRATION). GOVERMENTAL

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PRESIDENCY OF REVENUE

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  1. COMPLIANCEMANAGEMENT Ugur DOGAN AuditandComplianceDepartment TurkishRevenueAdministration PRESIDENCY OF REVENUE

  2. SOURCES DATA WAREHOUSE DATA WAREHOUSE OPERATIONAL SOURCES (REVENUE ADMINISTRATION) OPERATIONAL SOURCES (REVENUE ADMINISTRATION) GOVERMENTAL ORGANISATIONS GOVERMENTAL ORGANISATIONS PRIVATE SECTOR ORGANISATIONS PRIVATE SECTOR ORGANISATIONS • e-Declaration • Registration information • Collection • Debt • Ownership/Partnership • Audit results • Assessments and payments • Customs • Importinformation • Exportinformation • Land registryoffices • Purchasinghouse • Sellinghouse • Motor vehiclesinformation • 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 Gelir İdaresi Başkanlığı

  3. 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

  4. INTERNET TAX OFFICE ANA SAYFA www. gelirler.gov.tr Sales Information Anasayfa Adı OSMAN Önceki Sayfa Soyadı ÇANAKKALE GÜVENLİ ÇIKIŞ Vergi Kimlik Numarası 1112223333 The Bank & Machine ID & Amount of sales Kimlik Bilgileri 21 Temmuz 2009 Pazartesi 11:55 Tahakkuk Tahsilat HAZİRAN/2008 AYI SATIŞ BİLGİLERİ Borç 414 Tecil Yurt Dışı Çıkış Yasağı Gümrük Çıkış Bey. İşlenmeyen Ödemeler 4811 Vergi Barışı Pos Bilgileri Ekstre Dökümü YMM Söz.Bilgileri Credit card sales EFKS Fatura ID Bil. Belge Basımı ÖTV İşlemleri E-Tahsilat Haziran/2009 Dönemi gün sonu raporu alınmış toplam işlem tutarınız 141.100 TL’dir. Tutara itirazınız varsa bağlı bulunduğunuz vergi dairenize başvurunuz. Dilekçeler Görüş/Öneri Kullanıcı Şif.Değişt. Kişisel Şifre Değişt. Warning!: “Your total credit card sales amount is 141.100 TL. Visit your tax office for your disapprovals” Kişisel Bilgi Güncel. Vergi Türleri

  5. Real-TimeAutomaticCross-CheckMechanism 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 approves ignores The system automatically selects taxpayer as non-compliant and displays the list on the screen of tax officer

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

  7. THE VAT REFUND RISK MODEL PRESIDENCY OF REVENUE

  8. 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

  9. SCORING and RANKING PROFILES FOR IDENTIFYING RISKY TAXPAYERS Data Rules Latepayment ANALYSIS PROCESS Payment E-returns Frequency of changingaddress Balancesheet/Incomestatement Score Highturnover Profile Registration Failureto file returns Ba-Bs Forms Roundsumfigures Auditresults Debts Audithistory Low Risk High Risk

  10. ANALYSING THE LISTS WITH THE AUTOMATED VAT REFUND SYSTEM List of Suppliers List of Custom Declarations List of Export Invoices VAT Return Tax Office Claimant Application of Refund Claim VAT Refund Control Report CENTRAL DATABASE

  11. 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. PRESIDENCY OF REVENUE

  12. LARGE-SCALE CROSS-CHECK MECHANISM • Purchase and sale amounts of taxpayers are cross checked based on TIN • Inconsistencies are analyzed After other controls, taxpayers A, D and E are selected for audit

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

  14. THANK YOU… UGUR DOGAN Head of Department TurkishRevenueAdministration udogan@gelirler.gov.tr PRESIDENCY OF REVENUE

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