Through the Tax Procedural Code General Communique (Serial No. 453) (published in the Official Gazette dated June 20, 2015 and No.29392) the procedures and principles in relation to the electronic field inspection application have been determined as follows:
- E-inspection forms will be created in electronic form by authorized persons via mobile devices;
- The issues determined during the field inspection will be demonstrated to the person for whom inspection is performed or to his/her representative through the screen of the mobile device, and if their accuracy is agreed upon and the person performing inspection has an electronic signature tool, an electronic inspection form will be signed by that person or his/her representative through the electronic signature tool;
- If there is no electronic signature tool, the e-inspection signature form which has the summarized information and a unique code on it will be signed mutually by the authorized persons and the person for whom inspection is performed or his/her representative by indicating the date;
- The signature process is completed after the electronic field inspection form signed by the person for whom inspection is performed or his/her representative is approved by the authorized persons in electronic form;
- If the person for whom the field inspection is performed or his/her representative is not present or avoids signing the electronic field inspection form, this will be recorded on the mobile device and the e-inspection signature form. In this case, the inspection form will unilaterally be approved by the authorized officer and a copy of the electronic field inspection signature form will be left to the relevant person;
- Electronic inspection application has become effective as of 1 September 2015.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.