Slayt 1
Transkript
Slayt 1
COMPLIANCE MANAGEMENT Ugur DOGAN Audit and Compliance Department Turkish Revenue Administration PRESIDENCY OF REVENUE SOURCES DATA WAREHOUSE OPERATIONAL SOURCES (REVENUE ADMINISTRATION) e-Declaration Registration information PRIVATE SECTOR ORGANISATIONS GOVERMENTAL ORGANISATIONS Customs Banks Gelir İdaresi Başkanlığı Import information Credit card sales Checking/investment accounts 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 INTERNET TAX OFFICE ANA SAYFA www. gelirler.gov.tr Anasayfa Önceki Sayfa GÜVENLİ ÇIKIŞ Sales Information Adı Soyadı ÇANAKKALE Vergi Kimlik Numarası 1112223333 OSMAN Kimlik Bilgileri The Bank & Machine ID & Amount of sales Tahakkuk Tahsilat Borç 414 Tecil HAZİRAN/2008 AYI SATIŞ BİLGİLERİ Yurt Dışı Çıkış Yasağı Gümrük Çıkış Bey. İşlenmeyen Ödemeler 4811 Vergi Barışı Pos Bilgileri Ekstre Dökümü YMM Söz.Bilgileri EFKS Fatura ID Bil. Belge Basımı ÖTV İşlemleri E-Tahsilat Dilekçeler Görüş/Öneri 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 TOPLAM Credit card sales 34.154,00 141.100,00 Haziran/2009 Dönemi gün sonu raporu alınmış toplam işlem tutarınız Kullanıcı Şif.Değişt. Kişisel Şifre Değişt. Kişisel Bilgi Güncel. Vergi Türleri 21 Temmuz 2009 Pazartesi 11:55 141.100 TL’dir. Tutara itirazınız varsa bağlı bulunduğunuz vergi dairenize başvurunuz. Warning!: “Your total credit card sales amount is 141.100 TL. Visit your tax office for your disapprovals” Real-Time Automatic Cross-Check Mechanism 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 ignores approves The system automatically selects taxpayer as non-compliant and displays the list on the screen of tax officer OUTCOME: DECREASING THE NUMBER OF NON-COMPLIANT TAXPAYERS Number of NonCompliant Taxpayer DISCREPANCIES more than %5 more than %20 45.LINE=0 140.000 120.000 100.000 80.000 60.000 40.000 20.000 0 MonthsJUNE'08 '08 '08 US T JULY AUG T SE P .'08 OB OCT '.'08 E NOV 8 M'.'0 EM DEC .'08 '09 ARY JANU R.'09 FEB 9 CH'0 MAR IL'09 AP R '09 MAY E '09 JUN THE VAT REFUND RISK MODEL PRESIDENCY OF REVENUE 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 SCORING and RANKING PROFILES FOR IDENTIFYING RISKY TAXPAYERS Data Rules ANALYSIS PROCESS Payment Late payment E-returns Balance sheet/Income statement Score High turnover Profile Registration Frequency of changing address Failure to file returns Ba-Bs Forms Audit results Round sum figures Debts Audit history Low Risk High Risk ANALYSING THE LISTS WITH THE AUTOMATED VAT REFUND SYSTEM VAT Return List of Suppliers List of Custom Declarations List of Export Invoices Tax Office Claimant Application of Refund Claim VAT Refund Control Report CENTRAL DATABASE 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. Form Ba Purchases over 2.500 € (5.000 TL) from one taxpayer Form Bs Sales over 2.500 € (5.000 TL) to one taxpayer PRESIDENCY OF REVENUE LARGE-SCALE CROSS-CHECK MECHANISM • Purchase and sale amounts of taxpayers are cross checked based on TIN • Inconsistencies are analyzed Bs Form Ba Form Taxpayer A’s sales declaration to B, C, D, E Taxpayer B, C, D and E’s purchases declarations from A Transaction Transaction Sale Amount (TL) Purchase Amount (TL) Sales to B 40.000 √ B’s purchases 40.120 Sales to C 79.860 √ C’s purchases 79.960 Sales to D 0 ? D’s purchases 53.500 Sales to E 36.000 ? E’s purchases 124.000 from A from A from A from A After other controls, taxpayers A, D and E are selected for audit ANALYSIS of SUPPLIERS and SUB-SUPPLIERS (NETWORK ANALYSIS FOR IDENTIFYING FALSE VAT REFUND CLAIMS) Claimant’s Suppliers List A B 1st phase analysis : Suppliers list submitted by the claimant (Claimants’ input VAT list) C BA BB BBA BBB BC BBC 2nd phase analysis: Iteration of analysis for second phase suppliers(from B’s form Ba) 3rd phase analysis: Reiteration of analysis for third phase suppliers(from BB’s form Ba) PRESIDENCY OF REVENUE THANK YOU… UGUR DOGAN Head of Department Turkish Revenue Administration udogan@gelirler.gov.tr PRESIDENCY OF REVENUE