October 1, 2025: The Digital Audit Period Begins in the Real Estate Sector The new electronic tax / audit system announced by the Minister of Treasury and Finance Mehmet Şimşek will enter into force as of October 1, 2025.ctober 1, 2025: The Digital Audit Period Begins in the Real Estate Sector The new electronic tax / audit system announced by the Minister of Treasury and Finance Mehmet Şimşek will enter into force as of October 1, 2025. The basic logic of the system is that taxpctober 1, 2025: The Digital Audit Period Begins in the Real Estate Sector The new electronic tax / audit system announced by the Minister of Treasury and Finance Mehmet Şimşek will enter into force as of October 1, 2025. The basic logic of the system is that taxpayers' financial data (invoices, bank transactions, contracts, payroll, etc.) examination by cross-comparisons in the digital environment and detection of suspicious movements by artificial intelligence-assisted analysis. This new arrangement control processes speed up and false/misleading in the determination of serious transformation will create a document.  What is changing — short and clear Financial data and digital Cross-will be kept under control; instant or fast-it's comparable to records from different sourcesFinancial data and digital Cross-will be kept under control; instant or fast-it's comparable to records from different sources.  The Tax Supervisory Board and relevant departments are taking a more precise approach against the use of fake/misleading documents: the “I used it without knowing” defense will noFinancial data and digital Cross-will be kept under control; instant or fast-it's comparable to records from different sources.  The Tax Supervisory Board and relevant departments are taking a more precise approach against the use of fake/misleading documents: the “I used it without knowing” defense will no longer be considered valid in practice; in many cases, it will be assumed that those who used the document used it intentionally.  Steps such as heavier sanctions for taxpayers who do not comply, a triple tax penalty and a criminal complaint to the prosecutor's office are on the agenda.  Why is the real estate sector particularly affected? Real estate transactions include a large number of documents/contracts such as land purchase and sale, project marketing, commission calculations, Dec Decrees and supplier invoices. The reliability and traceability of the documents used in all these processes will now become decisive in terms of both tax and penalty risk.eal estate transactions include a large number of documents/contracts such as land purchase and sale, project marketing, commission calculations, Dec Decrees and supplier invoices. The rel estate transactions include a large number of documents/contracts such as land purchase and sale, project marketing, commission calculations, Dec Decrees and supplier invoices. The reliability and traceability of the documents used in all these processes will now become decisive in terms of both tax and penalty risk. TEDB President Hakan Akçam also warns the sector representatives; "Every contract, every invoice, every pay will be cross-checked. The ’I used it unknowingly' defense will no longer apply.”  The meaning for CEESS Global (and the industry's urgent priorities) Document reliability: Real estate offices and consultants have to tighten their supplier/invoice verification processes. Document sources, bank statements and the contract chain (signature, authentication, date) should be made easily verifiable.Document reliability: Real estate offices and consultants have to tighten their supplier/invoice verification processes. Document sources, bank statements and the contract chain (signature, authentication, date) should be made easily verifiable. Leaving a digital trace: Recording all transactions and communications (e-mails, messages, electronic contracts) made on both field and digital channels will be an indication of “good faith” in the audit. Internal process and training: In-office financial processes, supplier acceptance criteria, contract approval workflow should be reorganized; regular compliance training should be provided to employees and business partners.Internal process and training: In-office financial processes, supplier acceptance criteria, contract approval workflow should be reorganized; regular compliance training should be provided to employees and business partners.  Technology & moInternal process and training: In-office financial processes, supplier acceptance criteria, contract approval workflow should be reorganized; regular compliance training should be provided to employees and business partners.  Technology & monitoring: Technical solutions such as artificial intelligence-supported document verification, e-signature usage, digital archiving and access logs are no longer just a “good” application, but a requirement for risk management.  9-Point urgent compliance checklist for implementation (CEESS Global recommendation) Onboarding template for supplier and subcontractor registrations — tax number, contact, contract, reference. Mandatory matching of bank receipt / payment proof to each invoice. Second approval mechanism for critical contracts without e-signature or notary verificationMandatory matching of bank receipt / payment proof to each invoice. Second approval mechanism for critical contracts without e-signature or notary verification. TraMandatory matching of bank receipt / payment proof to each invoice. Second approval mechanism for critical contracts without e-signature or notary verification. Transaction-based digital archive (date, user, IP/log record) and 10-year retention policy. Internal audit: monthly random document checks + non-compliance reporting. Mandatory “Fake/misleading document risks” training and signed instruction form for all consultants. Supplier/invoice chain tracking in project sales; collateral application in high-risk transactions. “Crisis moment” communication plan with the financial advisor and legal team (what to send when the audit comes, who to contact). Digital evidence packages offered by CEESS Global: contract + payment + communication + identity verification should be prepared in a singlerisis moment” communication plan with the financial advisor and legal team (what to send when the audit comes, who to contact). Digital evidence packages offered by CEESS Global: contract + payment + communication + identity verification should be prepared in a single package. Legal & practical notes When the new approach is implemented, there are likely to be disputes in court and administrative processes, but the administration has taken an advantageous position in terms of supervision. Therefore, it is wiser to take precautions instead of ”defense".  Be especially careful not to break the chain of documents in land purchase and sale, commission payments and project marketing payments; missing documents may directly lead to a three-fold penalty and the risk of a lawsuit.offer from CEESS Global (call to the reader)Be especially careful not to break the chain of documents in land purchase and sale, commission payments and project marketing payments; missing documents may lead to a three-fold penalty and the risk of a lawBe especially careful not to break the chain of documents in land purchase and sale commission payments and project marketing payments; missing documents may directly lead to a three-fold penalty and the risk of a lawsuit.  Concrete offer from CEESS Global (call to the reader) At CEESS Global, we are immediately commissioning the following packages for our members and customers: Compliance Preparation Package: Supplier verification template, pay-invoice matching procedure, sample workflows. Digital Evidence Package: Collecting and storing all digital evidence required for a transaction in a single file (contract, signature, bank receipt, correspondence chain). Training & Audit: Personnel training, monthly internal control reports and audit simulations.Training & Audit: Personnel training, monthly internal control reports and audit simulations. We offer a free first 30—minute preliminary assessment