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Member Articles


Employee Retention Credit

Available for the 2020 – 2021 Tax Years One of the most beneficial and underutilized tax credits introduced as a result of the COVID-19 pandemic relief funds is the Employee Retention Credit (ERC). To date, our clien ...

Amendment to the Periodic VAT Declaration, Annex R and Respective Filling out Instructions

Ordinance no. 206/2021 This ordinance amends the periodic VAT return, annex R and respective filling out instructions, providing for the intervention in the certification of an independent certified accountant. The rul ...

Recent Rulings of the Turkish Tax Administration Regarding the Stamp Tax

Author: Canan Doksat Introduction The stamp tax, introduced based on the principle of taxation of papers that constitute the ground of legal transactions, has existed in our country's tax system since the 1800s. In the ...

Possibility of Extraordinary Regularization of Pending Flexibility Plans - VAT

Order No. 315/2021-XXII, of September 28, 2021, determines that it will be possible to settle, on an extraordinary basis, the adhesion to pending flexibilization plans by means of certification by a Certified Accountant ...

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