Institutionally Supervised Analysis System (KURGAN)

As of October 1, 2025 , the Institutionally Supervised Analysis System (KURGAN)  has been implemented by the Turkish Revenue Administration (TRA).

KURGAN  is a new digital audit and risk-based monitoring system designed to comprehensively analyze taxpayers’ financial data. Its primary aim is to enhance the accuracy of declared information, prevent the use of incorrect or fictitious documents, and identify potential risks at an early stage.

The system consolidates multiple electronic data sources — including e-invoices, e-ledgers, e-archives, bank transactions, tax return data, and trade registry records — to conduct comprehensive analyses. Through these data integrations, the system is capable of examining:

→ The consistency of purchase and sales transactions with the company’s actual business activity
→ The alignment between invoice issuance and document dates
→ The coherence between bank transactions and reported income/expenses
→ Profitability and transaction volume compared to sector averages
→ Dealings with related parties and chain transaction analyses
→ Stock movements, employee numbers, and overall operational capacity

Potential inconsistencies are automatically identified by the system.

Based on these analyses, the system may identify transactions as potentially risky and request additional information or documentation from taxpayers. While such requests do not constitute a formal tax audit, providing accurate and timely responses is of significant importance.

At Platin Outsourcing, all operations are carried out in full compliance with the KURGAN system. Our goal is to ensure that your financial processes remain aligned with the new regulatory framework and to minimize potential non-compliance risks.

However, since KURGAN specifically analyzes the nature, purpose, and commercial relationships underlying business transactions, there are certain aspects that are beyond our direct control or intervention. Therefore, we kindly advise you to consult with us in advance regarding any transactions that may not be directly linked to your regular business activity, or that may be difficult to justify from a commercial standpoint (e.g., unusual purchases or sales, non-operational expenses, or transactions with related parties).

Reviewing such transactions together beforehand will help prevent potential risk alerts in the system and ensure smoother reporting processes.

Please note that KURGAN evaluates the consistency between declared data and actual commercial activity. Maintaining accurate, well-documented, and transparent transactions is the strongest safeguard — both for taxpayers and for Platin Outsourcing.

Should you have any questions or require further clarification regarding the KURGAN system, please do not hesitate to contact us.