1 Modernizing Taxpayer Service Delivery in the Turkish Revenue Administration ILHAN KARAYILAN Head of Department Jan ECO Heads of Tax Administration Meeting -Tehran

Fees Office General Directorate of Revenues General Directorate of Direct and Indirect Taxes General Directorate of Revenues The Presidency of Revenue Administration History of Revenue Administration

29+1 Directorates of Tax Office, 52 Tax Offices 29+1 Directorates of Tax Office, 52 Tax Offices Kahramanmaraş Sakarya ZonguldakEdirne The Turkish Revenue Administration Capital: Ankara Population: 74 Mln Directorates of Tax Office 29+1

The Turkish Revenue Administration 449 Tax Offices 449 Tax Offices Number of Personal Number of Tax Offices Tax Revenues (S.S.C. Excluded) billion TL ( 2012 budget target)

Increasing Voluntary Compliance Improving Service Quality Improving, Comprehending And Monitoring All Kinds Of Economic Activity GOAL Becoming Globally Active and Productive Organization Strategic Plan

INCREAS I NG VOLUNTARY COMPL I ANCE IMPROV I NG SERV I CE QUAL I TY  Continuously improving taxpayer service quality and developing new service options  Raising tax awareness throughout the community modern, dynamic and well organized  Making management of taxpayer services modern, dynamic and well organized in accordance with contemporary requirements  Simplification and standardization of taxpayer operations The Department of Taxpayer Services Goals and Objectives

 Redesignation of Revenue Administration in 2005, in 2005,  Transformation to taxpayer oriented approach,  Department of Taxpayer Services as a new main service unit. as a new main service unit. The Department of Taxpayer Services

8   To carry out necessary works for raising tax consciousness,   To inform taxpayers about their legal rights and obligations,   To take necessary measures to ensure services for taxpayers and all kind of communication performed rapidly and effectively,   To ensure protection of taxpayers’ rights and to prepare necessary basic facilities relating to this purpose,   To evaluate taxpayer complaints and to take necessary measures on this subject,   To measure and evaluate taxpayer satisfaction,   To take measures ensuring fair enforcement of tax legislation. Duties of Taxpayer Services Department

9 This declaration affirms Turkish Revenue Administration’s devotion: to work with the principles of respect and honesty, within the concept of taxpayer-oriented and qualified service, and to solve the problems in order to satisfy everyone who receives service with the conscious that tax payment is not only a responsibility but also a right of being citizen and of inquiry. Published at February The Declaration of Taxpayers’ Rights

10 Services Provided by Revenue Administration Electronic services Telephone services Face-to-face services Written services

Electronic services Electronic services Informing Services SMS Information System Internet Services Social Media

12 Internet Services (Content of  E-tax office  Tax News and Bulletins  Turkish Tax Laws and Revenue Statistics  Forms and brochure s, FAQs

13 o o E-filing o o Inquiries: Tax ID inquiry, motor vehicle tax debt inquiry, e-tax registration certificate o o Calculations and payments: Late payment charge and interest calculation, income tax, real property income tax and motor vehicle tax calculation, motor vehicle tax payment with credit card o o E-invoice and e-book o o Submission of required documents ( invoices lists, etc.) for claims for VAT refunds. Internet Tax Office Services

14 o o Started in 2004 on the voluntary basis, o o Mandatory for some taxpayers on January 1, 2005, o o Mandatory for income ( on the actual basis) and corporate tax returns, provisional tax returns, withholding tax returns, VAT returns, Special Consumption Tax, Special Communication Tax and Gambling Tax returns, o o 99% of total declarations is submitted electronically, E-filling

15   Free service to provide information on tax issues regularly and continuously,   Recently published tax laws, regulations, cabinet decrees, etc. and press releases, Informing Services

Up-to-date information on tax legislation and practices is transmitted instantly Motor Vehicle Tax calculation Inquiry for Motor Vehicle Tax Debt Inquiry for Traffic Fine Debt 16 SMS Information System

Access to content from a single channel, Access to content from a single channel, Announcements and news, calendar of events, activities and programs, multimedia and documentations Announcements and news, calendar of events, activities and programs, multimedia and documentations THE TURKISH REVENUE ADMINISTRATION Facebook, Twitter, Google +,Youtube

18 entered into service on December 27 of 2007 all over the country gradually, combined local call centers into one center, TCC activities,   Information about the tax legislation,   Denunciation and grievance calls about tax issues,   Motor vehicle registration date inquiries,   Consulting for foreigners about tax –related issues via Taxpayer Call Center

19 Walk-in center in Ankara, Drop-in or by appointment, Direct and personal contact, Assist about general tax issues, Help for inquiry of tax debts and for filling declarations ( especially for real property income) Face-to-face Services

20 Brochures & Guidebooks   Guides for filling declaration are updated yearly, before declaration period,   Brochures for specific tax issues are prepared and updated periodically,   All of our publications are free and available in tax offices and our web site. Written Services

Strategy Fight the Informal Economy Application of Second Action Plan of Strategy Fight the Informal Economy conducted by our Administration as a responsible institution has been progressed including the years of The estimated size of ratio of informal economy to GDP of our country had decreased from level of 32 % in 2003 to level of 27% in 2012.

Reducing Compliance Cost of Taxpayers in terms of TIME The time, which the firms spent to pay their tax payable each year in Turkey, had reduced from 254 hours to 223 hours and stayed over 267 of world average and 218 of G-20 average. Middle East and Eastern Europe. the average time for the correspondence is below 267 of world average by 6 hours in the same study.

Project ModelEFQM (European Foundation of Quality Management) Project FinancingEuropean Union Pre-accession Financial Assistance Project Budget € Quality Management in the Revenue Administration Implementation of EFQM Model to improve the administrative capacity and efficiency of the tax administration,

Quality Management in the Revenue Administration Creation of Suggestion Improvement System Creation of Suggestion Improvement System Creation of Feed-Back System Creation of Feed-Back System Creation of Suggestion Improvement System Polls for Employee and Taxpayer Satisfaction Polls for Employee and Taxpayer Satisfaction Training Self- assessment Benchmarking Self- assessment Benchmarking

Effective CommunicationTaxpayer ConfidentialityTaxpayers’ RightsQualified Taxpayer ServicesVoluntary Compliance 25 Training Program on Basic Techniques of Taxpayer Services

26 To enhance tax consciousness All public and private schools Teacher Handbook & Student Book : basic tax issues, crosswords, puzzles and games Web site for children ( “ Vergibilir Songs ” CD Tax Book & Web Site for Children VERGİBİLİR

Tax Week Every year, last week of February Campaigns for:  Children  Taxpayers  All citizens 27 Public Campaigns