Email
ozerturan@duzeysmmm.com
Phone
+90 224 242 73 50
In order to ensure the healthy and reliable functioning of activities and transactions in businesses, to present the real situation impartially to the relevant parties and official authorities by auditing and evaluating the activity results within the framework of the relevant legislation, and to achieve high professional standards, "Independent Accountant Financial Consultancy" and "Sworn Financial Consultancy" and "Sworn Financial Consultancy" are established. It regulates the principles regarding the "consultancy" professions and services, the establishment of the Chambers of Independent Accountants and Financial Advisors and the Association of Chambers of Certified Public Accountants and Certified Public Accountants, their organization, activities and audits, and the elections of their bodies.
The Ministry of Finance shall require independent accountant financial advisors authorized within the scope of this Law to prepare a report that will form the basis for the refund to be made within the scope of the Value Added Tax Law No. 3065 dated 25/10/1984, provided that it is limited to the period and taxpayers in which they signed their declarations. It is authorized to determine the qualifications and conditions to be sought in financial advisors, the types of refunds for which reports can be issued and the maximum refund amounts, to condition the authority to issue reports on the condition of participating and being successful in trainings held in accordance with the procedures and principles it will determine, and to determine other procedures and principles regarding implementation.
Independent accountants and financial advisors are responsible for the accuracy of the reports they prepare regarding the returns. If the report they prepare is not accurate, they will be jointly and severally responsible with the taxpayer for the taxes lost and the penalties to be imposed, limited to the scope of the report.
In order to ensure the healthy and reliable functioning of activities and transactions in businesses, to present the real situation impartially to the relevant parties and official authorities by auditing and evaluating the activity results within the framework of the relevant legislation, and to achieve high professional standards, "Independent Accountant Financial Consultancy" and "Sworn Financial Consultancy" and "Sworn Financial Consultancy" are established. It regulates the principles regarding the "consultancy" professions and services, the establishment of the Chambers of Independent Accountants and Financial Advisors and Certified Public Accountants, the Association of Chambers of Independent Accountants and Financial Advisors and Certified Public Accountants, their organization, activities and audits, and the elections of their bodies.