The Ministry of Economy and Finance's General Department of Taxation ("GDT") published Instruction No. 26439 GDT Instruction on Administrative Measures for Failure to Implement with the Second Notification Letter Regarding Inaccurate Tax Return on August 22, 2025.

As stated in Notification No. 9124 dated March 21, 2025, the GDT uses internal data management systems and cross-checks against third-party sources to confirm the accuracy of reported transactions. Through the e-filing system, this framework makes it easier to identify problems early and offers opportunity for prompt changes to minimize penalties. It also lessens the audit burden on complying taxpayers.
In accordance with Notification No. 9124, the GDT will send an official notification letter and a comprehensive annex detailing the issues found in tax return filings to the taxpayer directly or through the GDT's computerized system if anomalies are found.

Nonetheless, some taxpayers disregard Notification No. 9124. According to Instruction No. 26439, the GDT will take the following administrative actions against taxpayers who do not pay or reply within the allotted time.

The taxpayer may be subject to a tax audit if unpaid taxes, including administrative penalties mentioned in the second notification letter, are formally recorded as tax debt and processed under Prakas No. 962 MEF.Prk (20 November 2020).

According to tax rules and regulations, the GDT may suspend the taxpayer's VAT certificate or take other enforcement actions if proof of tax evasion or danger of tax loss is found.