Tax Audit Services
CPATurk Independent Audit

In Turkey, tax legislation is highly complex — shaped by frequently changing regulations, new communiqués, and continuously updated practices. In such complexity, even a minor mistake can lead to penalties, procedural risks, or reputational damage.

Our Tax Audit Services ensure your company fulfills its tax obligations accurately, on time, and in full compliance with current regulations.

Our goal is not only to detect errors but to prepare your business for a future of tax security.

Tax Audit Services

Scope of Our Tax Consulting and Audit Services

Comprehensive audit and consulting services covering all tax types applicable in Turkey:

1

Corporate Income Tax, Personal Income Tax, Value Added Tax (VAT), and Withholding Tax audits

2

Full Certification (“Tam Tasdik”) and tax compliance audits

3

Stamp Tax, Special Consumption Tax (SCT), and other indirect tax reviews

4

Preparation and defense for tax inspections

5

Transfer pricing and thin capitalization analyses

6

Audits of eligibility for tax incentives, exemptions, and exceptions

7

Tax impact analysis for mergers, demergers, and acquisitions

8

VAT refund and offset procedures

9

Preparation of deduction, exemption, and exception reports

10

Capital verification and internal resources reports

11

Sworn Certified Public Accountant (CPA) Services

12

Preparation of merger and demerger reports

13

Financial certification of TÜBİTAK – TEYDEB R&D Project Reports

Benefits We Deliver to Our Clients

Tax Audit and Tax Consulting is not just about correcting the past — it’s about securing the future.

Early Detection of Tax Risks

Identifying and addressing potential tax risks proactively before they arise.

Strong Legal Ground

Building a solid legal foundation that strengthens your position during tax inspections.

Reliable Financial Statements

Ensuring accuracy, transparency, and credibility in financial reporting.

Predictable Tax Planning

Establishing stable and sustainable financial structures through strategic tax planning.

Enhanced Corporate Reputation

Strengthening corporate credibility and stakeholder trust through compliance assurance.

Tax Services are not just an analysis of the past — it’s an investment in the future.

With us, you build not just confidence for today, but resilience for tomorrow.

How Our Tax Audit and Tax Consulting Process Works 

We guide clients through a structured tax audit and consulting lifecycle — from preparation and document collection to detailed compliance testing, reporting, optimization and ongoing advisory.

Our approach combines technical compliance checks with practical recommendations to reduce unnecessary tax burden and strengthen internal control over tax processes.

1. Preparation and Preliminary Review

  • We analyze the client’s business area, organizational structure and accounting system.
  • Tax returns and financial statements for the past three years are reviewed.
  • Key tax risk areas (e.g., withholding, VAT refunds, expense restrictions) are identified.

2. Collection of Documents and Returns

  • We request returns, ledger records, subsidiary ledgers and supporting documents.
  • E-invoice, e-ledger and e-archive records are examined according to Turkish Revenue Administration (GİB) standards.
  • Tax returns are cross-checked against accounting records for compliance.

3. Detailed Tax Compliance Examination

  • Revenue and expense accounts are reviewed for compliance with tax laws.
  • Deductible and non-deductible VAT are analyzed.
  • Withholding and social security deductions are compared between regulation and actual application.
  • Legal bases of exemptions and incentives are verified.

4. Reporting of Findings

  • All errors, omissions and inconsistencies identified during the audit are clearly reported.
  • Each finding includes a legal reference, financial impact and recommended corrective action.
  • An executive summary report is prepared and presented to management.

5. Tax Optimization and Recommendations

  • Opportunities to reduce unnecessary tax burdens are identified.
  • Tax planning suggestions are developed.
  • Internal control mechanisms for tax processes are proposed.

6. Monitoring and Continuous Advisory

  • Post-audit implementation is monitored.
  • Updates are provided in line with legislative changes.
  • Interim "mini-audits" can be scheduled as needed.

Our Principles in Tax Consulting and Audit

Our methodology integrates Turkish Tax Legislation with international auditing standards. Every audit engagement is guided by four fundamental principles:

Independence

Findings are prepared with complete objectivity and impartiality.

Compliance

All evaluations comply with the Tax Procedure Law, Income Tax Law, VAT Law, and related communiqués.

Transparency

Results are presented in a clear, non-technical language for easy understanding by all stakeholders.

Value Orientation

Our focus is not only on compliance but on building a sustainable tax strategy.

Full Certification (Tam Tasdik) Services

Full Certification (“Tam Tasdik”) is an audit performed by a Sworn Certified Public Accountant (Yeminli Mali Müşavir) to certify that a company’s financial statements and tax returns comply with Turkish tax laws.
This service can only be provided by authorized CPAs in Turkey.

Priority in Tax Refunds

Ensures your company’s credibility and priority during tax refund processes.

Strong Legal Foundation

Establishes a robust legal foundation to support your position during tax inspections.

Transparency in Reporting

Strengthens corporate reputation through transparent and accurate financial reporting.

Reliable Financial Data

Provides management with verified and trustworthy financial data for strategic decisions.

Full Certification is not just an audit — it’s a strategic assurance that strengthens your company’s financial credibility and reputation.

With us, every fiscal period becomes a mark of trust.

Outline of Our Tax Consulting Process

Ensure Tax Compliance, Step Confidently into the Future

1

Current State Analysis

We conduct a detailed analysis of your company’s existing tax structure, processes, and potential risk areas.

2

Tax Risk Mapping

Within the framework of legal regulations, we identify and prioritize sector-specific tax risks.

3

Compliance and Planning

We develop strategic plans to ensure full compliance with current tax legislation.

4

Optimization

We identify optimization opportunities to minimize your tax burden within legal boundaries.

5

Reporting and Advisory

We prepare detailed and reliable reports on tax returns, exemptions, and incentives to guide your decisions.

6

Continuous Monitoring and Updates

We proactively monitor legislative changes to ensure your company remains fully compliant and informed.

Contact Us

Coşkun Gülen

Coşkun Gülen

CPA & Independent Auditor -
Managing Partner

📧 coskungulen@cpaturk.com.tr

📞 +90 212 255 02 15