Certified Public Accountant Attestation Services

Income and Corporate Tax Declaration Certification procedures (full certification) are explained in the Law No. 3568 and the General Communiqué of the SM, CPA and Certified Public Accountant Law No. 18. Accordingly, taxpayers who have to submit annual income or corporate tax returns (including liquidation, merger and transfer and declarations) can have these declarations and their attached financial statements and notifications certified by sworn financial advisors, if they wish.

According to the provisions of this Communiqué, taxpayers who have their income or corporate tax returns certified by certified public accountants are not obliged to have their returns signed by independent accountants or certified public accountants.

Certification process; The relevant parts of the annual income or corporate tax return and the appropriate parts of the financial statements and notifications are signed and sealed by sworn financial advisors and a certification report is prepared.

The purpose of the declaration certification made by certified public accountants is to investigate, determine and ensure the accuracy of the income or corporate tax to be paid, as in the Tax Audit Board examinations. For this reason, the certified public accountant must benefit from all kinds of documents and use all kinds of examination techniques to determine the real situation.

Within the scope of full certification, correct determination of adverse examinations, revaluation, depreciation amounts, reduced income and corporate taxes, all kinds of exemption and exemption amounts and similar transactions before the purchased companies within the framework of tax legislation, and the determination of active and passive assets in accordance with the provisions of the Tax Procedure Law. It is the responsibility of sworn financial advisors to carry out valuations, record inventory and efficiency reviews.

In the counter-examinations to be carried out by the sworn financial advisors of the customer companies to the company within the scope of full approval, information letters are given due to the full approval to be made, making the examination easier for the company.

Among the companies that request a value added tax refund due to refundable transactions, those within the scope of full certification are entitled to receive a VAT refund with a CPA report, without being subject to the upper limits determined by the Ministry of Finance.

In recent years, taxpayers who will be subject to tax audits are determined according to risk analysis studies carried out by the Revenue Administration. Within the scope of the full certification service consisting of auditing, tax calculations and reporting processes, tax consultancy services such as early detection and correction of incorrect tax applications, application of incentives, exemptions and advantages that ensure that the tax burden remains at a minimum level, and explaining new tax applications in detail are also offered.

Our company continues to provide full certification services with its experienced team for more than 10 years.

» Certification of Corporate Tax and Income Tax Declarations
» Certification of Financial Statements
» Certification of VAT and SCT Returns
» Certification of Tax Exemptions and Exemptions
» Approval of Investment Discount Applications
» Approval of Capital Increase from Capital Reserves and Internal Resources
» Confirmation of the Existence and Payment of Capital
» Approval of Financial Reports Regarding Bank Loans
» Approval of Tax Exemption Conditions for Foundations and Associations
» Approval of Supreme Council Shares of Radio and Television Broadcasting Organizations’ Income
» Other Special Purpose Identification and Certification Reports