Balkan Sosyal Bilimler Dergisi

Öz

Tax
review has been defined in article 134 of Act Tax Procedure Law, number 213.
According to this; “the objective of tax review is to research, determine and
ensure the correctness of the tax to be paid”. In order to ensure the state’s
tax receivable, counter audit agency is one of the tools accepted as a tax
audit technique and a tool that produces decisions and results. Counter audit
gets realized within the scope of Value Added Tax (VAT) refund transactions and
complete approval reports. The counter audit’s objective in VAT refund
processing is to accurately determine the VAT amount to be refunded or deducted
and the objective of counter audit performed within the scope of total approval
is to confirm the accuracy of the tax base and tax amounts included in the
income or corporate tax declaration. In this study, the conceptual and
organizational dimensions and boundaries of counter audit have been identified
and the contributions it has provided to tax audit, its importance in terms of
law and audit and security and the decisions and results it has put forth have
been explained. Using implementation examples, how counter audit has been
implemented as an audit technique in various reviews has been explained and its
legal ramifications have been elaborated.