A performance evaluation system has been established in Turkey for objectively evaluating the professional competency of tax inspectors and assistant tax inspectors. The Ministry of Finance published the Regulation on Tax Inspection Board Performance Evaluation System ("Regulation") on 11 January 2016. The Regulation outlines assessment methods and principles for the performance evaluation system, effective from 1 January 2016.

Performance is assessed annually, based on the calendar year. The performance evaluation system takes into account:

  • Tax inspectors and assistant tax inspectors' success on the exams during their duty.
  • General assessment by the Head of Tax Inspection Board and Head of Group.
  • Evaluations regarding other researches, judgments, proposals, inspection and investigation reports made by tax inspectors and assistant tax inspectors.
  • Educational development of tax inspectors and assistant tax inspectors.

Performance evaluation results can be re-assessed ex officio, or based on an objection. The Ministry of Finance will re-assess if an evaluation is deemed to have been made maliciously or contrary to the facts.

Please see this link for the full text of Regulation. (Only available in Turkish)

Information first published in the MA | Gazette, a fortnightly legal update newsletter produced by Moroğlu Arseven.

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