As highlighted in a guide prepared by the Istanbul Chamber of Certified Public Accountants (İSMMMO), Pendik District Office, properly closing the Customs Exit Declaration (Gümrük Çıkış Beyannamesi, “GÇB”) for export transactions is key to avoiding serious consequences such as tax penalties, loss of incentives, and delayed VAT refunds. In this article, we summarize the 7…
The KURGAN risk analysis system we covered in an earlier article doesn’t just monitor invoices and e-ledger records — it also closely tracks spending on corporate credit cards. Banking transactions (POS, EFT/wire transfers, credit card payments) are evaluated by risk analysis centers and compared against a company’s commercial activity. In this article, we explain why…
Turkey’s Ministry of Treasury and Finance has fully digitalized the cross-verification (karşıt inceleme) process used by Sworn-in Certified Public Accountants (YMM), through Communiqué No. 1 on the electronic submission of cross-verification records attached to YMM certification reports, published in the Official Gazette dated December 24, 2025 (No. 33117). In this article, we summarize how the…
As of October 1, 2025, Turkey’s Tax Inspection Board, under the Ministry of Treasury and Finance, entered a new era in the fight against fraudulent documents and tax evasion. Introduced under the “Strategy for Combating Fraudulent Documents,” the KURGAN system (Institution-Supervised Analysis System) is a centralized, AI-powered risk analysis system that monitors taxpayers’ transactions in…
Turkey’s Social Security Institution (SGK) has published Circular No. 2026/15, introducing significant changes to the deferral and installment procedure under Article 48 of Law No. 6183. The circular allows social security premium debts to be restructured at a lower interest rate and over a longer term. In this article, we summarize the scope of the…
The Turkish Revenue Administration (GİB), under the Ministry of Treasury and Finance, has issued General Communiqué on Collection (Series B, No. 20), published in the Official Gazette dated June 16, 2026 (No. 33282). The Communiqué allows tax debts owed to tax offices to be deferred and paid in installments at a rate lower than the…
The regulation widely known as “Asset Peace” (Varlık Barışı) entered into force through Law No. 7582, published in Official Gazette No. 33270 dated 4 June 2026. The General Communiqué (Series No. 1) setting out the implementation procedures was published in Official Gazette No. 33300 dated 4 July 2026. This is Turkey’s eighth Asset Peace regime,…
Dear visitors, in this guide, we will cover the process of limited company formation, 2026 costs, required documents, and all legal stages you need to be aware of. In a limited company, shareholders and managers have their own legal identities separate from the company itself. Even if the company consists of only one person as…
A sole proprietorship is the simplest form of business to establish, characterized by individual initiative, non-legal entity status, and single ownership. At Mete CPA & Auditing, we provide you with accurate information and the most up-to-date procedures for 2026 regarding sole proprietorships. What is a Sole Proprietorship? A sole proprietorship is a business type established…
In this guide, we will cover all the critical steps you need to know when stepping into entrepreneurship, such as the company incorporation process, types of companies, current 2026 incorporation costs, and required documents. When you decide to establish your company as a capital company, the processes are completed within 1 business day under expert…
