Certification Services for Income and Corporate Tax Exemptions, Deductions, and Applications

In accordance with the General Circular on the Law on Certified Public Accountants and Sworn-in Certified Public Accountants (Serial No. 49) published in the Official Gazette dated 30 December 2025, certain tax exemptions, deductions, and the application of Domestic and Global Minimum Supplementary Corporate Tax (Pillar Two) regulations are subject to mandatory certification by a Sworn-in CPA.

Under the relevant Communiqué, Sworn-in CPA Certification Reports must be submitted for exemption and deduction amounts exceeding the prescribed monetary thresholds and reported in the annual Income Tax and Corporate Tax returns. Certification requirements also apply to transactions arising from Domestic and Global Minimum Supplementary Corporate Tax calculations and applications.

Our certification services are designed to support taxpayers in meeting statutory compliance requirements while mitigating tax risks. Services include:

• Assessing the eligibility of exemptions and deductions in line with applicable tax legislation
• Reviewing calculation methodologies, supporting documentation, and data integrity
• Auditing compliance with Domestic and Global Minimum Supplementary Corporate Tax rules
• Preparing and submitting Sworn-in CPA Certification Reports in accordance with legal and administrative guidance

The scope of exemptions and deductions subject to certification is determined based on the provisions of the Communiqué and related secondary legislation. Timely and accurate fulfillment of these obligations is critical to ensure compliance and to avoid potential tax assessments, penalties, and disputes.

Accordingly, transactions related to exemptions, deductions, and applications that exceed statutory thresholds and are included in annual income and corporate tax returns must be certified by a Sworn-in CPA.

Within this context, income tax taxpayers, pursuant to Income Tax Law No. 193 and other relevant legislation, are required to have the following exemptions, deductions, and applications included in their annual income tax returns certified by a Sworn-in Certified Public Accountant: