Turkish Revenue Administration has a strong background.
The first fiscal organization in Ottoman Empire was established in the time of Murat the first.(1359-1389) In times of Mehmet II (Conqueror) and Süleyman I (Magnificent) as a result of the rise in revenues and expenditures of the empire this organization had been developed. However, first tax practice in Ottoman lands had been started by Osman Gazi; the founder of the Ottoman Empire.
Until 1838 there was no ministry of finance precisely in Ottoman Empire. Till to that time, the head of the organization dealing with the financial matters was barely a civil servant named as “district treasurer”(defterdar).
First official organization established in 1838. It was called “Bedeli Nüzul ve Avarız Dairesi”. It means directorate of tax of army’s needs and extraordinary war tax.
It was was officially established in the state organization. This ministry’s structure was formed of “Departments”(Daire) under the leaderships of “Chiefs”(Reis). In one sense today’s Revenue Administration’s duties were carried out by this department. In 1881 The Ministry of Finance was divided into two administrations as “Committee of Center” and “Committee of Province”.
In constitutional monarchy era, in 1908, some changes were made in the mission and organization of the Ministry of Finance.
The Republic of Turkey was established by Mustafa Kemal Atatürk and the other patriot Turks in 1923. In the First Turkish National Grand Assembly, the first law accepted was a tax law.
In 1923 the Ministry of Finance was established, although “The Code on the Ministry of Finance and Its Duties” was accepted in 1936.
Also Varidat Umum Müdürlüğü (The General Directorate of Revenues) was established in that time.
In 1942 The General Directorate of Revenues split two different directorates: The General Directorate of Direct Taxes and The General Directorate of Indirect Taxes (Vasıtasız ve Vasıtalı Vergileri Genel Müdürlüğü)
But its legal structure was declared by a law in 1946. And its name changed from Ottoman language to new Turkish: Gelirler Genel Müdürlüğü (The General Directorate of Revenues)
Nevertheless, with the Law no 5345, adopted in 2005 the General Directorate of Revenue has been abolished and the PRESIDENCY OF REVENUE ADMINISTRATION has been established as dependent on the Ministry of Finance.
The objective of this law is explained as
“It has been prepared the principles related to foundation of the Revenue Administration, the organization, duties, authority and responsibility in order to carry out revenue policy with justice and impartiality and to collect other revenues with the least cost; to ensure willingly adaptation of taxpayers to the tax; by protecting taxpayers’ rights and providing high quality services, to take necessary measures in order to ensure that taxpayers implement their obligations easily, to work with the respect to main principles of transparency, accountability, participation, productivity, effectiveness, and customer focused organization.”
In parallel with the transformation to taxpayer-focused understanding in developed countries in order to increase the quality of public services, Presidency of Turkish Revenue Administration has been brought into a taxpayer-focused structure in the restructuring process.
The duties of the Revenue Administration are as follows:
(Source: Taxation in Turkey publication, Turkish Revenue Administration)