Confirmation of Corporate Tax Return (Full Certification)
This service covers compliance of companies with tax legislation concerning audit of financial year operations in certain periods and confirmation of operation results under the Independent Accountant, Independent Accountant Financial Advisory and Certified Public Accountant Law Ref. No.3568 of the Turkish Tax Code. Within this framework, financial advisory and continuous audit are essential. The Circular prepared by our company is sent to our clients who are provided with full certification service free of charge. We fulfill the oral and written opinion needs of our clients.
These cover special-purpose audits and certifications performed due to legislative requirements for companies which are not subject to full certification. The following operations are examples of audit and certification operations performed in the scope of partial certification:
Determination of The Fact That Capital Has Been Paid
Certification of Addition of Favorable Variances for Equity Items into the Capital in Inflation Adjustment
Investment Allowance Certification
Corporate Tax Exemptions and Credits
VAT Rebate Services
VAT rebates carried out under the Value Added Tax Law (VATL), Ref. No. 3065, are included in the scope of this service. Within this framework, such services are performed to resolve clients’ problems concerning VAT rebates, alternative rebate procedures, ensuring receipt of VAT rebate in a timely and efficient and appropriate method constitute part of our services on VAT rebate. In this context, our staff of experienced and expert Certified Public Accountants, as well as Independent Accountants and Financial Advisors, carries out VAT rebate services with great care and speed. The scope of the VAT rebate service also covers determination for companies of value added tax amounts which must be rebated, writing VAT rebate reports for procuring rebates, performing sub-company and counter examinations necessary for writing reports, monitoring processes up to finalization of written reports by the tax authority, ensuring receipt of VAT rebate, set-offs and/or release of guarantees.
In the process of rebate of value added, relations between the taxpayer and taxing authority are regulated considering the procedures stipulated by the tax administration and contained in the legislation and VAT rebates are realized as soon as possible.
These cover audit, determination and certification services, the determination/certification of which is requested by administrations concerned in respect of the Turkish Commercial Code, Incentive Legislation, SSI Legislation, as well as audit, determination and certification services requested by other Ministries and Public Administrations.
Company Transfers, Mergers and Divisions
These services cover the operations in respect of company transfer, merger, share exchanges and divisions carried out in accordance with Articles 18, 19 and 20 of the Corporate Tax Law, Ref. No. 5520. These services include the preparation of financial statements for companies, drawing up articles of incorporation, as well as the planning and implementing of necessary legal procedures.
Transfer Pricing Investigation
This service is necessary for sale, purchases and borrowing carried out by taxpayers to be priced according to consistency schedules determined by precedents set in accordance with Article 13 of the Corporate Tax Law, Ref. No. 5520, and the Income Tax Law, Ref. No. 193. The nature of this service is special analysis and assessment of taxpayer activities and enterprises, due to the fact that the legislation on the said matter is new, and that investigation risks on the matter are high.
We represent clients in tax investigations conducted by the Ministry of Finance in accordance with the Tax Procedural Law, Ref. No. 213. In this context, the legal rights of our client are defended by investigation officials attending the tax audits and the investigation is finalized in an equitable and timely manner.
DEGER publishes an average of 2 Financial Legislation Circulars per week in order to inform its clients about changes in Financial Legislation and application. This service is provided to our clients free of charge as a part of the Financial Advisory service of our Company. The number of Circulars sent in a year is above 100.
Special Tax Investigation (Revision) Service
Revision is a technical term used in tax auditing. The legal records of companies who request this service are examined by our specialist staff in detail as if a tax audit is being conducted, then faults and potential tax risks are explained following this investigation. Business directors are informed on the matter.
Financial advisory services are provided by our expert staff regarding any financial problems faced by the company or taxpayer. In this context, the financial problems of our client are analyzed and a solution is recommended. A written recommendation is also provided upon request.
Taxpayers are given the opportunity of bargaining with the administration in investigations on tax matters in accordance with the provisions regulated in the Additional Articles 1-11 of the Tax Procedural Law, Ref. No. 213. Compromise services carried out by our company include preparing taxpayers for compromise, defending and representing our clients in the councils.