At Çınar Denetim, we ensure that tax and financial declarations of individuals or legal entities are reviewed by our sworn-in CPA(YMM in Turkish) in compliance with auditing principles and standards. Our certification services include the examination and approval process of documents to verify their accuracy through signatures and seals. Within this scope, we offer a wide range of certification services in the following areas:

Income Tax Declarations:

• Annual income tax returns and attached financial statements
• Withholding tax returns (Article 94 of the Income Tax Law)
• Specific returns (Articles 80 and 82 of the Income Tax Law)
• Provisional tax declarations

Corporate Tax Declarations:

• Annual corporate tax returns and attached financial statements
• Withholding tax returns (Article 24 of the Corporate Tax Law)
• Special tax returns (Article 22 of the Corporate Tax Law)
• Provisional tax declarations

Value Added Tax (VAT) Declarations:

• VAT returns and attachments
• Transactions and documents eligible for VAT refunds
• Other VAT-related transactions and documents (as determined by the Ministry of Finance and Customs)

Inheritance and Transfer Tax Declarations:

• Balance sheets and returns subject to wealth-based examinations
• Review and certification of inheritance and transfer tax returns

Law on the Collection of Public Receivables:

• Examination of deferment and installment request forms (Article 48 of Law No. 6183)
• Certification of abatement(tax deferred) declarations (Article 105 of Law No. 6183)

Stamp Tax Declarations:

• Stamp tax returns related to payments made via receipts (Articles 18 and 22 of Law No. 488)
• Stamp taxes collected through deductions from payments

Incentives, Deductions, and Exemptions:

• Investment incentives
• Foreign exchange earning transactions
• Revaluation and inventory valuation
• Exemptions for educational, sports, and healthcare investments
• Exemptions for associations, foundations, and cooperatives
• Other incentive, deduction, and exemption processes