In accordance with the Law number 213 and the Communiqué, the relevant departments of the Ministry of Treasury and Finance, examine and evaluate the tax compliance levels of the taxpayers by considering the taxpayer period, the size of the assets and equity, the amount of tax paid, the number of employees. Based on these examinations, taxpayers with high risk of issuing forged documents are identified. Information of taxpayers who are found to have a high risk of forging documents is transferred to the relevant tax office in order to initiate the taxpayer cancellation process and later referred to tax inspection. Communiqué also regulates that these taxpayers will be called the roll within the scope of tax inspection.