ATTESTATION AND INSPECTION SERVICES

The aim of the attestation services in Income and Corporate Taxes is to prevent faulty implementations of the relevant legislation and considerably decrease the penalty risk in the case of a possible tax inspection. The Ministry of Finance officially declared that companies that are attested by Sworn-in Certified Public Accountants will not be inspected unless they are denounced or special necessities occur, and those companies that are not attested will primarily be inspected.

 

 

Our Expertise includes;

 

 

• Attestation of annual Income Tax Returns

• Attestation of annual Corporate Tax Returns

• Conformance of Financial Statements and Detection of Revenue

• Attestations relating investment allowances, incentives, exceptions and exemptions.

• Transactions about tax exemptions and immunity from similar charges in incentives of priority regions for development and other incentives.

• Transactions about credit interest returns, discounts or premium payments in implementations of incentives.

• Inflation corrections and revaluations

• Attestation of Customs Declaration

• Control and reporting of projects of TUBITAK, EU funds and R&D investments

• Transfer pricing and relevant reports.

• Attestation of VAT and SCT returns and appropriation.

• Attestation of VAT registration and cancellation transactions done as per Inward Processing Authorization Certificate.

• Detection report necessitated in accordance with the regulations of the Public Procurement Law.

• Inspection of Accounts and Transactions of Industrial Zones.

• Inspections of wealth.

• Inventory valuation

• Attestation of withholding returns and income & corporate tax titles.

• Attestation of addition of the internal resources into capital.

• Detection of addable funds in addition of funds into capital as the result of inflation adjustments and revaluation. 

• Reports on Detection of Capital Increase.

• Equity Capital valuation reports issued in incorporation of limited liability companies, change of type or capital increase.

• Attestation of Exemptions, Exceptions and respective accounts of Associations, Foundations and similar institutions. 

• Attestation transactions relating Exemptions and Exceptions

• Attestation of Accounts

• Transactions relating investment incentive certificates.

• Detections about bank loans.

• Payment of Radio and Television High Council shares as per Law No 3984.

• Participation returns.

• Inventory valuation

• Attestation of conformity of financial statements required by build-operate-transfer projects and detection of revenue.

• Attestation of revenue statements for those who received servitude from the state.

• Inspection of Incomes and Expenses of the Unemployment Insurance Fund.

• Attestation of projects of Development Agencies

• Attestation of SCT manufacturing registration and cancellation.

• Attestation of special exceptions and exemptions of associations, foundations and cooperatives,

• Attestation services investment incentive discounts,

• Special statements,

• Reports and services on efficiency,

• Attestation Report to seize the Income and Corporate Tax discounts as per Law No: 4325 on Increasing Employment and Supporting Investments in State of Emergency Regions and Priority Regions for Development, 

• Activity attestation report for the import of surveilled products,

• Attestation services for transactions subject to Inheritance and Transfer Tax,

• Other attestation services realized in the scope of the Code of Sworn-in Certified Public Accountants.