The Ministry of Treasury and Finance's Tax Audit Board (VDK) is preparing to implement an application that allows taxpayers to learn about their tax risks in advance and assess their situation before entering the audit process. According to information from the ministry, the VDK is expanding its use of artificial intelligence applications aimed at combating tax loss and evasion.
The Board will launch the Bilinç Platform, a new generation AI-supported digital service where taxpayers can directly see and evaluate their tax risks, within this year. The platform developed by the VDK aims to establish a more transparent, preventive, and guidance-focused communication model between the tax administration and taxpayers.
Operating as a web application, the Bilinç Platform will enable the direct sharing of risks identified by the VDK with taxpayers. This way, taxpayers can see their risks and make necessary assessments before any audit or penalty process begins.
SEEING THE COUNTERPARTY'S RISK AS WELL In the platform's initial phase, over 150 rule-based tax analyses along with machine learning scenarios focused on tax matters will be implemented. This system will present taxpayers' tax risks as numerical scores, allowing for a more objective, data-driven evaluation.
For scenarios with high scores, the system aims to provide guidance to taxpayers on how to eliminate these risks. The Large Informality Framework developed by the Board in 2024 will also be integrated into the platform.
Within this scope, risky transactions identified through financial movements will be shared with taxpayers, creating a new digital audit layer in the fight against informality. Taxpayers, aware that their financial transactions are monitored, are expected to act more cautiously regarding tax matters.
Risks related to the use of fake documents will also have a significant place on the platform. Based on outputs from the Organization Supervised Analysis (KURGAN) System, risks arising from parties with whom taxpayers have commercial relations will be shared as "counterparty risk." Thus, taxpayers will be able to see not only their own transactions but also risks stemming from their business partners.
INSPECTORS WILL BE ASSIGNED FOR GUIDANCE The Bilinç Platform will go beyond the traditional audit approach by supporting a "warning audit" method. Information will be provided on matters that do not require an audit but are beneficial for taxpayers to know. This will allow taxpayers to detect and correct potential mistakes early.
With the platform's launch, it is aimed to largely transfer the supervision programs conducted by the VDK to a digital environment. Tax inspectors may be assigned to provide guidance for taxpayers who request it through the system.
PRE-AUDIT AWARENESS
Minister of Treasury and Finance Mehmet Şimşek, commenting on the subject, stated that with the Bilinç Platform, they will establish an approach of "pre-audit awareness" instead of "post-audit intervention" in tax auditing, adding: "With this approach, we aim to both increase the tax awareness level of our taxpayers and protect their rights.
While enhancing tax awareness, we will ensure transparency and minimize audit costs for taxpayers. This transformation will increase the administration's efficiency and establish a faster, more accessible, and guidance-oriented system for taxpayers.".
