12.03.2025 14:50
In the 2021 examinations conducted by the Tax Audit Board of the Ministry of Treasury and Finance, the sector with the highest tax base discrepancy was manufacturing, amounting to 43.9 billion lira. It was determined that 78,187 taxpayers had underreported their tax base by 159.8 billion lira. Following the manufacturing sector, wholesale and retail trade, as well as the repair of motor vehicles and motorcycles, came next with a discrepancy of 43.3 billion lira.
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The Ministry of Treasury and Finance's Tax Audit Board (VDK) found that the sector with the highest tax base discrepancy last year was manufacturing, with 43.9 billion lira. According to data obtained from VDK, it was determined that 78,187 taxpayers in different sectors underreported their tax base by 159.8 billion lira as a result of tax audits conducted last year.
THE LARGEST TAX EVASION IS IN THE MANUFACTURING SECTOR
In this context, tax audits were conducted in many sectors, from education to manufacturing, from construction to culture and arts, and from information and communication to agriculture. As a result of the audits, the sector with the highest tax base discrepancy was manufacturing, with approximately 43.9 billion lira, followed by wholesale and retail trade, and the repair of motor vehicles and motorcycles with 43.3 billion lira. After these sectors, it was observed that taxpayers in finance and insurance activities underreported their tax base by more than 25.3 billion lira. Among the sectors with taxpayers who reported their tax base incorrectly, construction ranked fourth with approximately 9.9 billion lira, and real estate activities ranked fifth with 6.2 billion lira.
HALF OF THE RECOMMENDED PENALTIES ARE IN THE REPAIR OF MOTOR VEHICLES SECTOR
While it was expected that more than 80.4 billion lira in penalties would be imposed on taxpayers last year, the sector that ranked first in comparison to others was wholesale and retail trade, and the repair of motor vehicles and motorcycles. The amount of penalties expected to be imposed on taxpayers in this sector exceeded 37.1 billion lira. Thus, the amount of penalties projected for this sector constituted nearly half of the total. The tax amount requested (tax receivable) for taxpayers in this sector also approached 15.8 billion lira.
In the manufacturing sector, a penalty of 18.6 billion lira was proposed, while the requested amount was 9 billion lira. In the construction sector, approximately 6.1 billion lira, and in finance and insurance activities, 4.8 billion lira in penalties were proposed, while the requested tax amounts for these sectors were recorded as 2.8 billion lira and 4.6 billion lira, respectively.
The results of the audits conducted by tax inspectors in 2024 by sector are as follows (lira):
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