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Reply to an invitation to explain

Sample letter for preparing an orderly, document-based reply to the tax administration's invitation to explain.

Last checked: 22 October 202612 fields

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İZAHA DAVETE İLİŞKİN AÇIKLAMA

Tax office Vergi Dairesi Müdürlüğüne

Mükellef: Taxpayer name
Vergi kimlik no: Tax ID number
İzaha davet yazısının tarihi ve sayısı: Date and number of the invitation
Tebliğ tarihi: Notification date
İlgili dönem ve vergi türü: Period and tax type

Tespit konusu
Summary of the finding in the invitation

Açıklamamız
Explanation (with documents)

Sonuç
Conclusion

Ekler
List of attachments (Annex 1, 2…)

Açıklamamızın kabulünü arz ederiz.

Tarih: Date
Mükellef / kanuni temsilci: Taxpayer or legal representative
İmza:

About this document

When is it used?

When the tax administration finds an inconsistency and invites you to explain, you can reply within 30 days of notification. If the explanation is accepted, no audit or assessment follows for that finding. The reply is sent through the Digital Tax Office's invitation-to-explain screen; this sample helps you prepare the text and the annex list.

Points to watch

  • Copy the period, amount and finding number exactly from the invitation.
  • Base the explanation on documents and list each as a numbered annex.
  • If tax was lost, consider an amended return and payment; the tax loss penalty is lower at this stage.
  • Process and timeline: Tax audits and invitations to explain

Legal basis

Tax Procedure Law No. 213 art. 370; Tax Procedure Law General Communiqué No. 519.

This is a general template; adapt it to your situation. Deadlines, amounts and conditions can change; consult your accountant or lawyer for important matters.