presidency of revenue
DESCRIPTION
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 - PowerPoint PPT PresentationTRANSCRIPT
PRESIDENCY OF PRESIDENCY OF REVENUEREVENUE
COMPLIANCECOMPLIANCE MANAGEMENTMANAGEMENT
Ugur DOGAN
Audit and Compliance Department
Turkish Revenue AdministrationTurkish Revenue Administration
Gelir İdaresi BaşkanlığıGelir İdaresi Başkanlığı
SOURCESSOURCES
DATA WAREHOUSEDATA WAREHOUSE DATA WAREHOUSEDATA WAREHOUSE
OPERATIONALOPERATIONALSOURCES SOURCES
(REVENUE ADMINISTRATION)(REVENUE ADMINISTRATION)
OPERATIONALOPERATIONALSOURCES SOURCES
(REVENUE ADMINISTRATION)(REVENUE ADMINISTRATION)
GOVERMENTAL GOVERMENTAL ORGANISATIONSORGANISATIONSGOVERMENTAL GOVERMENTAL
ORGANISATIONSORGANISATIONS
PRIVATE PRIVATE SECTORSECTOR
ORGANISATIONSORGANISATIONS
PRIVATE PRIVATE SECTORSECTOR
ORGANISATIONSORGANISATIONS
e-Declaratione-Declaration
Registration informationRegistration information
CollectionCollection
DebtDebt
Ownership/PartnershipOwnership/Partnership
Audit resultsAudit results
Assessments and paymentsAssessments and payments
CustomsCustoms
Import informationImport information Export informationExport information
Land registry officesLand registry offices
Purchasing housePurchasing house Selling houseSelling house
Motor vehicles informationMotor vehicles information
Central BankCentral Bank
Post OfficePost Office
BanksBanks
Credit card salesCredit card sales Checking/investment accountsChecking/investment accounts Credit transactions:mortgage, loan…Credit transactions:mortgage, loan… Money transfer-payment transactionsMoney transfer-payment transactions Currency purchasing/salesCurrency purchasing/sales ……..
Factroring companiesFactroring companies
Insurance companiesInsurance companies
Leasing companiesLeasing companies
Porfolio management companiesPorfolio management companies
DATA WAREHOUSEDATA WAREHOUSE DATA WAREHOUSEDATA WAREHOUSE
OPERATIONALOPERATIONALSOURCES SOURCES
(REVENUE ADMINISTRATION)(REVENUE ADMINISTRATION)
OPERATIONALOPERATIONALSOURCES SOURCES
(REVENUE ADMINISTRATION)(REVENUE ADMINISTRATION)
GOVERMENTAL GOVERMENTAL ORGANISATIONSORGANISATIONSGOVERMENTAL GOVERMENTAL
ORGANISATIONSORGANISATIONS
PRIVATE PRIVATE SECTORSECTOR
ORGANISATIONSORGANISATIONS
PRIVATE PRIVATE SECTORSECTOR
ORGANISATIONSORGANISATIONS
PRESIDENCY OF PRESIDENCY OF REVENUEREVENUE
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
CROSS-CHECK of CREDIT CARD SALES CROSS-CHECK of CREDIT CARD SALES AND VAT DECLARATIONSAND VAT DECLARATIONS
www. gelirler.gov.tr
Anasayfa
Önceki Sayfa
GÜVENLİ ÇIKIŞ
Kimlik Bilgileri
Tahakkuk
Tahsilat
Borç
414 Tecil
Yurt Dışı Çıkış Yasağı
Gümrük Çıkış Bey.İşlenmeyen Ödemeler
4811 Vergi Barışı
Ekstre Dökümü
YMM Söz.Bilgileri
EFKS Fatura ID Bil.
Belge Basımı
ÖTV İşlemleri
E-Tahsilat
Dilekçeler
Görüş/Öneri
Kullanıcı Şif.Değişt.
Kişisel Şifre Değişt.
Kişisel Bilgi Güncel.
Vergi Türleri
Adı
Soyadı
Vergi Kimlik Numarası
ANA SAYFA
OSMAN
ÇANAKKALE
1112223333
21 Temmuz 2009 Pazartesi 11:55
Pos Bilgileri
HAZİRAN/2008 AYI SATIŞ BİLGİLERİ
Banka Adı Üye İşyeri No. Tutar
Garanti Bankası 15456471564 55.250,00
Vakıflar Bankası 74468545648 15.482,00
Yapı Kredi Bankası 78445415415 36.214,00
İş Bankası 96565005651 34.154,00
TOPLAM 141.100,00
Haziran/2009 Dönemi gün sonu raporu alınmış toplam işlem tutarınız 141.100 TL’dir.
Tutara itirazınız varsa bağlı bulunduğunuz vergi dairenize başvurunuz.
Sales Information
The Bank & Machine ID & Amount of sales
Warning!: “Your total credit card sales amount is 141.100 TL. Visit your tax office for your disapprovals”
INTERNET TAX OFFICE
Credit card sales
Real-TimeReal-Time Automatic Cross-Check MechanismAutomatic Cross-Check Mechanism
approves ignores
The system automatically selects taxpayer as non-compliant
and displays the list on the screen of tax officer
Data Warehouse
Credit cards sales
information from banks
Credit card sales information appears on the screen when a taxpayer fills out e-VAT return
Tax Offices Automation System
OUTCOME:OUTCOME:DECREASING THE NUMBER OF NON-COMPLIANT TAXPAYERS DECREASING THE NUMBER OF NON-COMPLIANT TAXPAYERS
0
20.000
40.000
60.000
80.000
100.000
120.000
140.000more than %5 more than %20 45.LINE=0
Number of Non-Compliant Taxpayer
DISCREPANCIESDISCREPANCIES
MonthsMonths
PRESIDENCY OF PRESIDENCY OF REVENUEREVENUE
THE VAT REFUND RISK MODELTHE VAT REFUND RISK MODEL
PRESIDENCY OF PRESIDENCY OF REVENUEREVENUE
DEVELOPING A VAT RISK MODELDEVELOPING 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
SCORING and RANKING PROFILES FOR IDENTIFYING SCORING and RANKING PROFILES FOR IDENTIFYING RISKY TAXPAYERSRISKY TAXPAYERS
PaymentPayment
E-returnsE-returns
Balance Balance sheet/Income sheet/Income statementstatement
RegistrationRegistration
Ba-Bs Forms
Audit resultsAudit results
DebtsDebts
Late paymentLate payment
Frequency of Frequency of changing changing addressaddress
High turnoverHigh turnover
Failure to file Failure to file returnsreturns
Round sum Round sum figuresfigures
ANALYSIS ANALYSIS PROCESSPROCESS
Low RiskLow Risk
DataData RulesRules
ProfileProfile
ScoreScore
Audit historyAudit history
High RiskHigh Risk
ANALYSING THE LISTS WITH THE AUTOMATED VAT REFUND SYSTEM
List of List of SuppliersSuppliers
List of List of Custom Custom DeclarationsDeclarationsVAT ReturnVAT Return
Claimant
CENTRAL DATABASE
Application of Refund
Claim
VAT Refund Control Report
Tax Office
List of List of Export Export InvoicesInvoices
PRESIDENCY OF PRESIDENCY OF REVENUEREVENUE
BA – BS ANALYSISBA – BS ANALYSIS
WHAT IS FORM BA-FORM BS ?WHAT IS FORM BA-FORM BS ?
Taxpayers are obliged to submit Form Ba and Form Bs reporting their montly purchases and sales.
Form Ba
Purchases over 2.500 € (5.000 TL) from one taxpayer
Form Bs
Sales over 2.500 € (5.000 TL) to one taxpayer
• Purchase and sale amounts of taxpayers are cross checked based on TIN • Inconsistencies are analyzed
Bs FormTaxpayer A’s sales declaration to B, C, D, ETransaction Sale Amount (TL)
Ba FormTaxpayer B, C, D and E’s purchases declarations from ATransaction Purchase Amount (TL)
Sales to B 40.000 √ B’s purchases from A
40.120
Sales to C 79.860 √ C’s purchases from A
79.960
Sales to D 0 ? D’s purchases from A
53.500
Sales to E 36.000 ? E’s purchases from A
124.000
After other controls, taxpayers A, D and E are selected for audit
LARGE-SCALE CROSS-CHECK MECHANISMLARGE-SCALE CROSS-CHECK MECHANISM
PRESIDENCY OF PRESIDENCY OF REVENUEREVENUE
ANALYSIS of SUPPLIERS and SUB-SUPPLIERSANALYSIS of SUPPLIERS and SUB-SUPPLIERS
((NETWORK ANALYSIS NETWORK ANALYSIS FOR IDENTIFYING FALSE VAT REFUND CLAIMS)FOR IDENTIFYING FALSE VAT REFUND CLAIMS)
Claimant’s Suppliers List
Claimant’s Suppliers List
BBAA CC
BABA BBBB BCBC
1st phase analysis :1st phase analysis : Suppliers list submitted by the claimant (Claimants’ input VAT list)
2nd phase analysis: 2nd phase analysis: Iteration of analysis for second phase suppliers(from B’s form Ba)
BBABBA BBBBBB BBCBBC 3rd phase analysis: 3rd phase analysis: Reiteration of analysis for third phase suppliers(from BB’s form Ba)
PRESIDENCY OF PRESIDENCY OF REVENUEREVENUE
THANK THANK YOU…YOU…
UGUR DOGANUGUR DOGAN
Head of DepartmentHead of DepartmentTurkish Revenue AdministrationTurkish Revenue Administration
[email protected]@gelirler.gov.tr