Circulars of the Law on Independent Accountant Financial Advisors and Certified Public Accountants/2

1. Introduction: The extension of the deadlines for the electronic submission of income tax declaration certification reports and income tax exemption, discount, and application certification reports for the accounting period of 2025 via the digital tax office is the subject of this circular, based on the repeated Article 227 of the Tax Procedure Law No. 213.

2. Extension of the Submission Deadlines for Certification Reports: The deadline for the submission of income tax declaration certification reports and income tax exemption, discount, and application certification reports for the accounting period of 2025, which must be sent to the tax offices electronically via the digital tax office by 1/6/2026, has been extended until 30/6/2026. It is announced.