Tax Audits and the 'İzaha Davet' Pre-Audit Process: What to Do If the Tax Office Writes to You

A letter from the tax office is a source of anxiety for most taxpayers. But İzaha Davet (a request for explanation) and a full tax audit are not the same thing — the process, timeline and consequences differ significantly. Understanding which one you’re dealing with determines what you should do next.

What Is İzaha Davet?

İzaha Davet is a pre-audit process the tax administration can use when it suspects a discrepancy in a taxpayer’s declared returns, based on the information and findings it already holds. Instead of opening a full audit immediately, it gives the taxpayer a chance to explain. The goal is to avoid unnecessary audits and let taxpayers voluntarily correct any incomplete or incorrect declaration, at a reduced penalty.

Steps to Take When You Receive an İzaha Davet Letter

1. Note the deadline stated in the letter — it’s tight, and extensions are hard to obtain.
2. Clarify exactly what the letter concerns — which period, which transaction.
3. Gather all relevant invoices, bank records and bookkeeping entries for that period.
4. Prepare your explanation so it’s limited to the specific issue raised and backed by documentation.
5. If you do find an incomplete or incorrect declaration, weigh the penalty advantage of correcting it under the İzaha Davet process.

What Happens If You Don’t Respond?

If you fail to provide a timely, adequate explanation, the file can be referred directly to a full tax audit or to the valuation commission. At that point, the reduced-penalty advantage that İzaha Davet offered is lost, and the process becomes a full-scope tax audit.

How Does a Tax Audit Work?

A tax audit is a review of a taxpayer’s books, records and documentation by a tax inspector to verify compliance with regulations. It can be conducted at the workplace, at the tax office, or — increasingly — electronically. Taxpayers are required to produce requested books and documents within the given timeframe, but also have the right to be represented by an accountant or tax lawyer throughout the process.

Taxpayer Rights During an Audit

• The right to be informed in writing of the subject and scope of the audit
• The right to object to or annotate audit minutes
• The right to present arguments to the report evaluation commission
• The right to request a settlement or file an objection after an assessment is issued

How We Support You Through This Process

From the moment an İzaha Davet or audit notice arrives, we manage the process with you — making sure documentation is complete and consistent, and building an explanation or objection strategy designed to resolve things in the taxpayer’s favor. Our goal is to bring the process to a close with the lowest possible financial and time cost.