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土耳其共有67个省,753个税务所。所有纳税人,按照属地原则,划归某一税务所进行征收管理。每个税务所按任务大小,确定征管人员的多少,由50～250人组成。税务所按照各税税法和税收征管程序法的规定对纳税户进行管理。在税务所内部,征收、管理和检查分开进行,一部分人专门管理纳税申报和税款的征收,负责提出欠税清单;一部分人进行纳税检查,查处违章案件和处理拖欠税款事项,并负责到纳税户核实情况,听取意见,作出判断。这三部分工作,在一个税务所内分别由三个副所长负责管理。大的税务所还将处罚工作单立一个部门管理,专门进行违章处理、滞欠税款清理、财产的查封、拍卖等。
Turkey has 67 provinces and 753 tax offices. All taxpayers, in accordance with the principle of belonging to a tax office assigned to the collection and management. Each tax office according to the size of the task, to determine the number of collection staff, composed of 50 to 250 people. The tax office administers taxpayers in accordance with the tax laws and tax collection procedures. Within the tax office, collection, management and inspection are conducted separately. Some people specialize in the collection of tax returns and taxes, and are responsible for submitting tax arrears lists. Some people conduct tax inspections, investigate and deal with cases of violation of laws and regulations and handle tax arrears, and are responsible for Taxpayers verify the situation, listen to opinions, make judgments. These three parts of work, in a tax office by the three deputy director responsible for management. The large tax office will also penalize the work of a single department management, devoted to illegal handling, tax delinquency, property seizure, auction and so on.