Tax and Attestation Services 

In the context of Kavram Denetim ve Yeminli Mali Musavirlik A.S.’s tax services, we provide preparation of tax reports and attestation services to real persons and legal entities, which are required by the Ministry of Finance and other ministries. We also provide advisory services in a wide variety of taxation and financial matters.

It is very possible to encounter tax related issues in every commercial transaction. Successful companies place much greater importance on and position themselves according to how their tax applications to be, how they manage their taxes and how they fulfill tax obligations.

We always work together with you and for you… To help you make the right tax planning and benefit from tax advantages, leveraging on its highly qualified and experienced tax teams to achieve your goals.

Our tax teams will also help you in your featured transactions - mergers, restructurings, acquisitions, buyouts, valuation, and transfer pricing- during the determination of the most efficient methods which consider tax risks, with careful and right planning. KAVRAM will offer you support at local, regional and international levels with the complex and difficult tax issues.

Corporate culture of Kavram as one of the long-established organizations in the industry conducting its operations for more than a quarter of a century and the respect is has for you and to the services it provides will assure you to count on Kavram Denetim ve Yeminli Mali Musavirlik A.S. at the stage of making substantial decisions like our other clients.

I- Audit, Attestation and Reporting

• Corporate tax planning
• Audit of corporate tax, income tax and other tax statements 
• Compliance review of financial statements and records with the applicable accounting system
• Transactions regarding tax incentives, discounts, exemptions and exceptions 
• Mergers, acquisitions, splits, spin-offs, liquidations, dissolutions 
• Liquidation transactions and statements
• Tax statements and withholding tax transactions of non-resident entities 

II- Value Added Tax Transactions

• VAT refund and deduction processes
• VAT refund based on transactions subject to reduced VAT rates
• VAT refund on exportation
• VAT refund for construction companies
• VAT refund based on stoppage transactions 
• VAT deferment and cancellation procedures pursuant to inward processing certificates

III- Transfer Pricing 

• Transfer pricing control
• Thin capitalization, interest and foreign exchange difference calculated on capital 
• Review of related party transactions
• Control of foreign subsidiary, affiliate and shareholder capitals, dividend payments or collections

IV- Tax Disputes 

• Accompanying client during the inspection of tax authorities
• Attending tax reconciliation meetings together with or on behalf of the taxpayer
• Conducting study & research on tax suits and preparation of opinion 

V- Advisory 

• Assessment of tax advantages, incentives and allowances
• Free Zone legislation
• Incentives and allowances provided for techno-parks and R&D centers  
• Verbal or written opinion requested by the client
• Informing the clients about material changes in the applicable legislation and preparation of circulars 

VI- Other Tax Audit and Attestation Services

• Special Consumption Tax report, deferment and cancellation procedures, cash refunds 
• R&D audit and reporting
• The Radio and Television Supreme Council (RTÜK) reports 
• Investment incentive certificate reports
• Eximbank reports 
• Addition of funds (reserves, retained earnings) to capital 
• Determination of paid-in capital 
• Determination of the capital increase  
• Compliance of the financial statements and determination of revenue  
• Determination of whether travel agencies and/or tour brokers have fulfilled their obligation to generate and/or achieve tourism revenue and to bring in foreign currency  
• Review and detection of crude oil and oil products due to importation 
• Review with regard to the Social Security Authority clearance certificate