Use of articifial intelligence in tax audit/inspection

  

By 2030, all tax (VAT, CIT, PIT) returns filed by enterprises will be automatically scored based on risk criteria set by the tax administration. 

  

By 2030, at least 90 percent of taxpayers are targeted to be selected for the development of a risk-based tax inspection/audit plan. The ratio of field tax inspections/tax audits carried out in a year compared to the total number of tax inspections/tax audits carried out in the year is targeted to be at least 92 percent. The ratio of tax officers engaged in field inspections is targeted to be increased as well.

  

Currently, the General Taxation Department is developing and perfecting regulations and professional processes for inspection, testing these by way of applying risk scoring management, completing the professional process for tax inspection and examination in the direction of modernization, automation and high integration in the tax inspection and examination stages, building a database system and IT applications from the stage of information collection, identification of risky taxpayers for inspection to reporting and record keeping, upgrading and synchronously integrating existing applications for tax payment and inspection, etc.

  

In the long run, the tax authority seeks to build up and upgrade applications to automatically check tax returns at tax offices, automate some of the field inspection/ audit steps by using electronic tax management platform and automatically connecting data with third party databases (for e-invoice verification, digital reconciliation, etc.).