TAX INSPECTION BOARD LAUNCHES THE "PRE-AUDIT PREPARATION FILE" APPLICATION
The Presidency of the Tax Inspection Board (VDK) has, as of August 2026, launched the "Pre-Audit Preparation File" (İHD) application, which moves the preparation phase preceding a tax inspection into an electronic environment. The application was developed based on the OECD's Standard Audit File for Tax (SAF-T) methodology and operates on the VDK Petition and Information Submission System infrastructure, which has been in use since October 2025.
How It Works
The Tax Inspection Board sends a "Pre-Audit Preparation Letter" to taxpayers who are, or are expected to become, subject to a tax inspection. The letter specifies the transactions under review, the questions to be answered, the information and documents requested, and the time allowed to prepare them. The taxpayer, its legal representative, or an authorized tax advisor may log into the system within the given period and upload the requested items electronically; if the time given proves insufficient, a reasoned request for an extension may be submitted before the deadline expires.
Key Distinction: This Letter Does Not Mean an Inspection Has Begun
Neither the notification of the Pre-Audit Preparation Letter nor the submission of the file constitutes the commencement of a tax inspection; an inspection only begins upon notification of a separate "Notice of Commencement of Inspection." Likewise, submitting information or documents at this stage does not mean that a tax criticism has been raised against the taxpayer or that a tax loss has been identified; that assessment is made by the assigned tax inspector only after the inspection has formally begun.
Consequences of Non-Response and the Opportunity to Correct
Failure to respond within the given period, or the submission of incomplete or misleading information, may result in the special irregularity penalty under Article 355 of the Tax Procedure Law. On the other hand, if the information and documents submitted lead to corrections that eliminate the tax risks that gave rise to the inspection, the process may be concluded without an inspection assignment ever being opened — an opportunity that is particularly relevant to VAT refund processes, since resolving missing or inconsistent documentation before the refund review begins can shorten the time needed to conclude it. While the file cannot be amended once submitted through the system, any outstanding documents may still be presented to the assigned tax inspector during the inspection itself; although the leniency (pişmanlık) provisions cannot be invoked in relation to matters covered by the file, there is no obstacle to filing a voluntary amended return.
