A tax examination record (tutanak) sets out the facts, accounts and the taxpayer's statements established during the examination. Signing the record does not mean accepting every legal assessment or giving up the right to sue; however, signed statements of fact may become an important piece of evidence in a later dispute. For this reason, findings, interpretation and objection should be kept apart, and reservations should be made concrete with document numbers. 1 For more on this topic, see evidence and proof in tax litigation.
Preparation at the record stage is not limited to correcting a single wrong sentence. It is also checked which tax type and period the examination covers, whether requested records have been submitted, how the calculation was made, and whether the taxpayer's explanation has been accurately recorded. Separate from the general examination process, this article addresses the legal and documentary methods that can be used while the record is prepared and signed.
What is the difference between a tax examination record and an examination report?
The record is a document of the findings of facts and accounts. The tax examination report, on the other hand, evaluates the tax consequences and the proposed actions based on those findings. The tax and penalty assessment notice is used to notify the tax assessed and the penalty imposed. These three documents are not the same procedure. Having a statement written into the record does not replace a lawsuit against the assessment notice that will be issued later. 1 3
Under Article 134 of the Law No. 213 on Tax Procedure (VUK), the purpose of an examination is to investigate, establish and secure the accuracy of the taxes that must be paid. This purpose requires that not only entries adverse to the taxpayer be selected, but also statements and documents that could change the outcome be assessed. On the other hand, a taxpayer's general denial does not by itself invalidate a finding supported by records. An effective objection discusses separately the data the administration relied on and the conclusion it drew from that data.
How is a factual finding separated from its legal characterization?
The fact that money entered an account is a factual finding; treating all incoming amounts as sales revenue is an assessment that must be explained. An objection may be raised where the total movement is taken directly as the tax base without distinguishing transfers between accounts, loans, capital movements, collections or refunds. However, the source of the money must be verified with a contract, bank record and accounting entry.
Similarly, whether a document is recorded in the books and whether the delivery described in it actually took place are different questions. A reservation should keep open the dispute over delivery or the tax result while accepting the recorded information. Where the existence of a real transaction is accepted, it should be borne in mind that this does not automatically prove the authenticity of another document.
Can a draft of the record be requested in advance?
The Tax Inspection Board's explanation of taxpayer rights states that, upon request, drafts of the record may be made available to the taxpayer two days in advance, with access through the relevant portal. This period is not the period for suing against the assessment notice; it relates to preparation before signing. The request should be made in writing, and the date of transmission and access should be kept. 2
When the draft is received, its integrity should first be checked: the number of pages, attachments, tables, examination period, company name and representation details should all belong to the same file. If an attachment mentioned in the draft has not actually been provided, its content should not be accepted as correct without seeing it. If additional time is needed for the examination, the request should state the reason and the missing document. Making such a request does not by itself mean that the time limit has been extended.
Which documents should be reviewed together before signing?
- The notice of examination, requests for books and documents, and service records.
- The draft record, all attached tables and earlier written statements.
- Invoices, contracts, delivery, inventory and payment records for the disputed transactions.
- Accounting vouchers, journal entries, returns and correction records.
- Representation and authority documents for the person who will make statements on behalf of the company.
These documents should not simply be placed in a folder; it should be shown which record paragraph each one answers. Where many attachments are submitted, a summary index should be prepared, each attachment should be linked to a date and transaction, and delivery should be documented. The copy submitted to the administration and the copy kept at the business must be identical.
How should an objection and reservation be written into the record?
Article 141 of VUK provides for the objections and statements of the persons concerned to be entered in the record. A reservation should clearly state the finding objected to, the reason for the objection and the record on which it relies. Writing only "our rights are reserved" does not explain which account or factual acceptance is being disputed. A disagreement on legal opinion and an event misrecorded in the record should be addressed in separate paragraphs. 1
As a working method, a four-column assessment may be used: the record paragraph, the administration's finding, the taxpayer's explanation and the supporting document. This method is not a legal formal requirement; it is a file-preparation technique that prevents statements from scattering. It should be clear which attachment confirms which finding, which part remains disputed and what correction is sought.
What can be done if a statement is not entered into the record?
The request that the objection and its attachments be entered into the record should be made expressly. A request that is not met should also be sent separately in writing, and a record of receipt should be kept. The relationship of a later-submitted petition to the record, its date and the relevant paragraph should be stated. This step does not erase the content of the signed record; it documents that the statement was raised in time and why it was submitted separately.
If the record contains a statement that was not actually made, the error should be corrected promptly and specifically. Rather than generally saying the record was signed under pressure, it should be stated how the event actually took place and which records show it. Preparing a new document that does not reflect the facts, or altering a past record, cannot serve as a method of defense.
Does refusing to sign the record stop the examination?
No. Under Article 141 of VUK, refusing to sign does not end the examination; consequences such as the retention of certain books and documents may arise. For this reason, not signing should not be used as a substitute for stating objections and submitting documents. The accuracy of the text to be signed and the entry of reservations into the record come first. 1
On the other hand, the fact that a record has been signed does not mean the legal consequence of the examination report cannot be disputed. The administration may rely on signed statements as strong evidence. The taxpayer may also show the scope of a signed statement, the account error it rests on or its contradiction with other records. A defense that disregards the effect of a signed factual statement is as unsound as a view that treats signing as giving up all rights.
How should one proceed at the report evaluation stage?
The right to be heard before the report evaluation commission should be requested within the relevant procedure. The function of the statement given to the examiner differs from that of a statement to be submitted to the commission. Before the commission, it should be shown which finding the report made without assessing which document, and how this changes the tax result. This stage is not a court proceeding before a tax court. 2 This topic is also addressed in the article on what to do if the tax technical report is not served.
A request for a hearing should not be assumed to generally halt the examination or litigation timetable on its own. A short note submitted to the commission does not mean that attachments may be left incomplete. The main points of dispute should be set out in the body of the text, and the accounts and documents that can be checked should be presented in attachments. Attention should be paid not only to the outcome of the commission, but also to whether the statements used as the basis for evaluation have entered the file.
How should the lawsuit and collection process be followed after the record?
The record and report are usually preparation for a later step. The subject of a lawsuit is a definitive, enforceable act in the particular case. When a tax assessment notice and penalty notice are served, the general thirty-day tax lawsuit period is generally considered; the starting point, special provisions and the chosen administrative route should be calculated separately. An objection raised to a previous record does not have the result that a lawsuit is automatically deemed filed. 3 For the details of the process, see the article on how a tax lawsuit is filed. For a detailed evaluation, the article on settlement in tax penalties may be useful.
For a tax lawsuit against an assessment, Article 27 of the Administrative Procedure Law (İYUK) applies with respect to the collection of the portion subject to the lawsuit. A reservation of rights (ihtirazi kayıt), collection procedures and other exceptions should be evaluated separately. An objection at the report stage is not, by itself, a court decision that stops collection. If later steps such as a payment order or attachment are issued, their own time limits and application routes must also be followed.
Conclusion
An effective objection to a tax examination record requires a preparation that separates factual findings from legal interpretation, ties each reservation to a specific document, and preserves later time limits. The draft should be reviewed in advance, the attachments verified and the statements recorded completely. Signing or refusing to sign is not in itself a defense strategy; what matters is a consistent account of events, verifiable records and the correct route used at the right time.
Frequently Asked Questions
If I sign the record, can I still not file a lawsuit?
No. Signing alone is not a waiver of the right to sue; however, signed statements of fact are assessed as evidence. This distinction is explained in the section "Does refusing to sign the record stop the examination?" Return to the related section
Is there a way to request the draft in advance?
Yes. A practice exists of making the draft available two days in advance upon request. The request and record-keeping approach described in the section "Can a draft of the record be requested in advance?" can be followed. Return to the related section
Is a general reservation sufficient?
A general reservation does not explain which finding is disputed and why. The document-based method of stating objections described in the section "How should an objection and reservation be written into the record?" should be used. Return to the related section
Does an objection to the record preserve the lawsuit time limit?
An objection to the record does not replace a lawsuit against the assessment notice served later. A separate tracking of time limits should be kept, as described in the section "How should the lawsuit and collection process be followed after the record?" Return to the related section
Sources and legal bases
- Law No. 213 on Tax Procedure (Vergi Usul Kanunu, VUK), Articles 3, 134, 140 and 141. Official source
- Tax Inspection Board Presidency, Taxpayer Rights in Tax Examinations (Vergi İncelemesinde Mükellef Hakları). Official source
- Law No. 2577 on Administrative Procedure (İdari Yargılama Usulü Kanunu, İYUK), Articles 7, 8, 14 and 27. Official source