The cheapest decision about your exit is made in year one.

Annual tax certification — tam tasdik — is a statutory attestation in which a sworn-in fiscal adviser certifies that your corporate tax return and the accounts behind it comply with the law. It is not the same as an audit and it is not the same as bookkeeping.

Whether it is mandatory depends on your size and circumstances, and your adviser will tell you. But the reason to want it is not the obligation. It is that errors are found and corrected year by year, while they are still cheap, rather than surfacing at closure when they are not.

Only a yeminli mali müşavir — a sworn-in fiscal adviser licensed under Law No. 3568. They sign in their own name and carry professional responsibility for that signature. A certified public accountant at the other level of the same profession cannot perform it, and neither can we.

We coordinate the process and are answerable to you for it under our contract. The certification itself is signed by the licence holder, as the law requires.

Exporters and companies in certain other positions accumulate input VAT they cannot offset against output VAT, and there is a refund route. It is procedural, document-heavy and slow if the file is not built properly from the start.

Refund attestation is itself reserved to sworn-in fiscal advisers. The practical variable is not whether you are entitled — it is whether your invoices, declarations and supporting documents were kept in a state that supports the claim.

Turkish statutory accounts follow Turkish rules, and your group reporting follows yours. The two have to be reconciled rather than chosen between. We coordinate audit and conversion under IFRS, US GAAP and UK GAAP so the numbers your group consolidates tie back to the numbers filed here.

This is where DACH and North American groups usually feel the friction first, and it is cheaper to set up correctly than to reconstruct at year end.

It can. A local entity reporting losses while the group does not is one of the patterns that draws scrutiny toward related-party pricing and thin capitalisation. Türkiye also applies a minimum corporate tax floor, so an entity can owe tax on a base computed before certain reliefs even when its commercial result is weak.

Whether and how these apply to your numbers is a question for your tax adviser on your actual figures. We will say so rather than offer a general answer that might not fit.

Directly, and this is the part almost nobody raises at the start. The closure filing brings a tax review, and whoever runs the liquidation is personally exposed to what surfaces in it. A company whose returns were certified each year enters that review with positions already examined and documented.

A company that was not certified enters it by reconstructing five years of records under time pressure. Same law, very different experience.