The Tax Audit Board subjected 31.3% of large-scale taxpayers to tax audits this year. As a result, the rate of large taxpayers undergoing audits rose above the approximately 11% level recorded in previous years.
Tax audits use various methods, including audits, invitations to provide explanations and monitoring. Audits were conducted on 7.3% of medium-sized taxpayers and 1.1% of small-sized taxpayers.
Program targeting high-income taxpayers
The second High-Income Groups Monitoring and Compliance Program was launched to ensure that high-income taxpayers accurately file declarations on their 2025 earnings.
Under the program, 16,307 taxpayers were placed under monitoring after being assessed as belonging to the high-income group. The tax base they declared increased by 48.7 billion liras.
Taxpayers under monitoring were divided into two groups. The first group consisted of individuals who held stakes in 42,000 of Türkiye's largest companies by scale and whose income tax payments did not correspond to the earnings identified through risk analysis.
The second group consisted of individuals who had no stake in any company but showed a mismatch between their lavish lifestyles and the taxes they paid.
Approximately 7,000 people filed returns for the first time
It was determined that approximately 7,000 taxpayers placed under monitoring had not filed any declarations in previous periods. Most of these individuals reported their income by filing tax returns for the first time after the work was carried out.
In this context, the increase in declared income tax reached 6.7 billion liras. The increase in the tax-withholding base applied by companies in which these individuals were shareholders amounted to 4.2 billion liras, while the increase in the corporate tax base of those companies reached 33.9 billion liras.
Şimşek calls for voluntary compliance
Minister of Treasury and Finance Mehmet Şimşek said that the effective use of technology had strengthened tax audit capacity.
As part of our efforts to increase fairness in taxation, we are directing our audit capacity toward large-scale and high-income taxpayers. We invite these taxpayers to voluntarily comply with their tax obligations.