Circular 2025 \u2013 057<\/p>\n\n\n\n
The Presidency of Tax Inspection has published the KURGAN Guide for Taxpayers and Professional Practitioners.<\/strong><\/p>\n\n\n\n The Revenue Administration, affiliated with the Ministry of Treasury and Finance, has published the \u201cStrategy for Combating Fake Invoices and the KURGAN Taxpayer and Professional Guide\u201d to shed light on the process and guide practices.
As of October 1, 2025, in the published Guide
\u2022 Strategy text,
\u2022 Policy components and their detailed explanations,
\u2022 Comprehensive information about the Establishment Supervised Analysis (KURGAN) System, which has frequently come up in recent times,
\u2022 The Q&A section, which includes all questions submitted to the Presidency of the Board,
\u2022 There is a Circular Regarding Reviews for the Use of Fake or Misleading Documents and Reviews Under Article 160\/A of the Tax Procedure Law.
Here are the items you can find in the Guide's Q&A section.
\u2013 What is Organizational Supervised Analysis (KURGAN)?
What are the operations expressed that the system scans?
What does measuring operational risk mean?
What is the difference between measuring taxpayer risk and measuring transaction risk?
Working with scarce data means that the available information is limited or insufficient. This can significantly impact risk assessment and management in several ways:\n\n* **Increased Uncertainty:** When data is scarce, it's harder to make accurate predictions about future events or to understand the true probability of certain risks occurring. This leads to higher uncertainty in risk assessments.\n* **Difficulty in Identifying Patterns and Trends:** Limited data may not capture the full range of behaviors, outliers, or emerging trends relevant to a particular risk. This makes it challenging to identify patterns that could help in proactively mitigating risks.\n* **Over-reliance on Assumptions and Expert Judgment:** In the absence of sufficient data, decision-makers often have to rely more heavily on assumptions, proxies, or the subjective judgment of experts. While expertise is valuable, these methods can introduce biases and errors if not carefully managed.\n* **Challenges in Model Calibration and Validation:** Statistical models and risk assessment tools require data for calibration and validation. Scarce data makes it difficult to accurately train these models, potentially leading to inaccurate outputs and misjudged risk levels.\n* **Reduced Ability to Differentiate Risks:** It can be harder to distinguish between different types of risks or to assess the relative severity of various risk factors when data is limited. This can lead to misallocation of resources for risk mitigation.\n* **Potential for Catastrophic Failures:** In critical systems or environments, working with insufficient data can mask critical vulnerabilities. This increases the likelihood of unforeseen failures or catastrophic events because the full scope of the risk was not understood.\n* **Higher Cost of Risk Mitigation:** To compensate for data scarcity, organizations might implement overly cautious or broad mitigation strategies, which can be more expensive than necessary. Conversely, underestimating risk due to scarce data can lead to inadequate mitigation.\n* **Regulatory and Compliance Issues:** In regulated industries, insufficient data can make it difficult to meet compliance requirements for risk reporting and management, potentially leading to penalties.\n\nIn summary, working with scarce data generally amplifies risk. It makes it harder to understand, quantify, predict, and manage risks effectively, leading to a higher potential for losses, failures, and unexpected negative outcomes.
What is the nature of the letters sent to taxpayers?
Why are the KURGAN writings sent to the receiving parties?
\u2013 What should the recipient who receives a KURGAN text do?
\u2013 It has been shared with the public that knowingly using [something] after October 1, 2025, will be the rule, and using it unknowingly will be the exception. Since buyers who received KURGAN writings but do not share the same risk perception as the Administration will be subject to review, will an automatic criminal complaint be filed against them and a 3x tax loss penalty be recommended, based on the principle that knowing use is the rule?
- Why is the seller not receiving posts about KURGAN?
What does KURGAN writing mean to the seller?
\u2013 How will KURGAN writings be included in the seller supervision process?
What actions should buyers who receive KURGAN writings take with sellers?
How should professionals in the field of KURGAN writing act?
\u2013 Is a MASAK notification required within the scope of KURGAN writings?
\u2013 Why was it necessary to implement the KURGAN system?
\u2013 Will collateral be required for all offenses committed after October 2025?
You can access the guide in question at the link below.<\/p>\n\n\n\n