Baht YMM

Services

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Services

  • Taxation Services determination and certification of the tax base in accordance with the legislation
  • Audit of the compliance of accounting transactions with the legislation
  • Correction of errors and provision of necessary opinions and suggestions on the subject
  • Making necessary warnings and reminders for all transactions throughout the year
  • Obtaining necessary opinions from authorized authorities when necessary
  • Guidance of the relevant responsible persons in the preparation of quarterly interim tax returns and verification of the accuracy of the returns
  • Verification of the accuracy of the end-of-period valuation transactions at the end of three-month interim tax periods and year-end
  • Verification and certification of the accuracy of the balance sheet, income statement, corporate tax return and annexes
  • Preparation and timely submission of the full audit report to the tax office
  • Refund of taxes paid through withholding during the year

VAT and SCT Services as part of the certification of VAT and excise tax refunds, the accounts and transactions of the institution we provide certification services to are subject to inspection. Counter-inspections are also carried out at the sub-companies from which goods and services have been purchased. In addition, necessary inspections and analytical evaluations are carried out with the information letters received from the tax offices of the companies.

As BAHT YMM, we carry out the following refund procedures:

  • VAT refund arising from the export of goods and services
  • VAT refund arising from export-registered deliveries
  • VAT refund arising from deliveries made to non-residents in Turkey
  • VAT refund arising from vehicles, oil exploration and investment projects with incentive certificates
  • VAT refund arising from the international transportation exemption
  • VAT refund arising from transactions subject to reduced rates
  • VAT refund arising from transactions subject to partial withholding
  • ÖTV refund arising from the export of goods
  • VAT, ÖTV and/or ÖIV refund arising from other transactions

Taxation and Customs Consultancy Services BAHT Sworn Financial Advisor provides consultancy services to taxpayers in the assessment, collection, and collection stages of many types of taxes, such as corporate tax, income tax, VAT, SCT, S.Comm. Tax, MVT, and property tax.

It also follows legal proceedings in tax courts against administrative penalties imposed by the administration due to invoices, commercial ledgers, and transactions.

In this context, the decision of whether to settle or file a lawsuit on tax disputes is evaluated from a legal perspective.

  • Consultancy services on settlement
  • Preparation of court applications and petitions related to tax disputes
  • Consultancy services on the situation of making a declaration with reservation
  • Consultancy services on the preparation of Special Opinion (Mukteza) applications to the tax administration, interpretation of the results, and analysis

Tax Examination Consultancy

  • Making the necessary preliminary preparations before starting the tax examination
  • Ensuring that the ledgers and documents to be submitted in the tax examination are complete
  • Keeping the taxpayer informed of the examination process
  • Evaluation of tax examination minutes
  • Providing the necessary support to the taxpayer for pre- and post-assessment settlement
  • Following the case in the first instance court or the appeals authority if the settlement is not achieved
  • Making correction applications to the upper administrative authorities

Tax Incentive Consultancy

With the experts in the BAHT YMM staff, it continuously follows the changes made or to be made in the current financial legislation, and it conveys these changes to our customers as quickly as possible by written circular and provides extensive information on these topics in these circulars interpreted. In the consultancy service provided, it is ensured that tax incentives and exemptions are used to the best possible extent by taking into account the tax advantages of the sectors in which the customers operate. Tax incentives are as follows.

  1. Investment Incentive Certificate Acquisition/Revision/Closing
  2. Application/Closure of Reduced Rate Corporate Tax Application
  3. Application/Closure of Domestic Processing Permit
  4. Corporate Tax Exemptions and Deductions
  • Exemptions from free zone profits
  • Exemptions for profits from the operation of education facilities, private kindergartens and day care centers, and rehabilitation centers
  • Exemptions from technology development zone profits
  • Exemptions for profits to be obtained from the operation and transfer of ships registered in the Turkish international ship registry
  • Exemptions from participation profits
  • Exemptions from overseas participation profits
  • Exemptions for the disposal of overseas participation shares by fully taxable joint-stock companies
  • Exemptions from emission premium profit
  • Exemptions for the profits of funds and investment partnerships established in Turkey
  • Exemptions from profit on the sale of real estate, participation shares, founder certificates, usufruct certificates, and preferential rights
  • Exemptions granted to institutions and banks that are indebted to banks or the Savings Deposit Insurance Fund (TMSF)
  • Exemptions from profits of overseas branches
  • Exemptions from return
  • Exemptions from industrial property rights
  • R&D deduction
  • Sponsorship Expenses
  • Donations and Grants
  1. Income Tax Exemptions and Deductions
    • Profit exemption for young entrepreneurs
    • Housing exemption (for those who earn GMSİ)
    • Donations and Grants
  • Verification of the payment of capital
  • Audit services for the determination of capital increase
  • Audit services for the addition of internal resources (profit from the sale of real estate and participations, profits from previous years, profits from the current year, extraordinary reserve funds, debts to partners, special funds) to the capital
  • Audit services for the exemptions, deductions, and accounts of associations, foundations, and similar institutions
  • Investment incentive certificate procedures
  • Investment Completion Expertise Report in investments under the investment incentive certificate
  • Verification of credit-related transactions
  • Determinations regarding the obligations of travel agencies to earn tourism income and bring foreign exchange
  • Assessment of the adequacy of financial statements and revenue
  • Examination of the accounts and transactions of technology development zone management companies and organized industrial zones
  • Audit of the income and expenses of the unemployment insurance fund
  • Wealth and asset examinations
  • Requests for postponement and installment
  • Determination of public land allocation procedures
  • Import certificate verification
  • Audit services for approved person status
  • SME declaration verification
  • Verification of the SME status of the enterprise
  • Verification of the "Local Contribution Rate" within the scope of the domestic goods notification
  • R&D expenditure evaluation audit services
  • Audit services for the transfer, division, and merger of companies
  • Audit services for incentives, discounts, exemptions, and exemptions
  • Reports on the adequacy of financial statements and revenue prepared for tender authorities
  • Free zone activity verification services
  • SSK minimum labor and relationshiplessness verification services
  • TÜBİTAK "Certified Public Accountant R&D Expenditure Evaluation Report"
  • Withholding tax refund verification
  • Other verification procedures authorized by Certified Public Accountants
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