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Regulations of the Presidential
Decree no.60 for tax
administration

The Presidential Decree on the Amendment of Certain
Presidential Decrees no.60 has been published in the
Official Gazette dated 18 April 2020. Through this Decree,
amendments were made to the Presidential Decree no.1 on
the Presidential Organization and the Presidential Decree on
the Organization of Related Institutions and Organizations
and Other Institutions and Organizations Affiliated to
Ministries no.4. Accordingly,
➢• Changes have been made in the administrative structure
of the Presidency of Tax Inspection Board. Sectoral
and functional specialization and division of labour are
predicated upon the removal of group presidencies and
the establishment of departments and organization of the
presidencies. Establishment of an Advisory Committee
within the Presidency is stipulated.
➢• In order to ensure unity in practice in the execution of tax
inspection duties and to eliminate the uncertain issues
related to the implementation of the legislative provisions,
establishing an Advisory Board to provide opinion to the
Tax Inspection Board is proposed.
➢• Taxpayer Rights Board is established.

➢• Changes were made in the duties and powers of the
Ministry of Treasury and Finance and new duties and
authorities were given to the Ministry.

➢• General Directorate of Risk Analysis is established.
➢• Changes were made to the duties of the Revenue
Administration and new duties were assigned to the
Presidency. Revenue Budget Department is established.

Through the regulations, it is observed that sectoral
expertise and division of labour is prioritized while
technology is used better in tax processes, however, an
effective and integrated structure is targeted where clearer
steps are taken to protect taxpayers' rights.

Explanations in this article reflect the writer's personal view on the
matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any
responsibility in respect of the information and explanations in the
article. Please be advised to first receive professional assistance from
the related experts before initiating an application regarding a specific
matter, since the legislation is changed frequently and is open to different
interpretations.
8 May 2020 Mayıs 2020