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
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
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.
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The Cyprus Tax Department recently issued Forms T.D 38, T.D 38Qa and T.D 38Qb applicable to individuals being Cyprus tax residents but non-Cyprus domiciled.
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