Announcement Regarding the Exemption, Discount, and Application Certification Report of Certified Public Accountancy Income / Corporate Tax Under the General Communiqué of the Law No. 49 on Certified Public Accountants and Sworn-in Certified Public Accountants

The General Communiqué No. 49 on Certified Public Accountants and Sworn-in Certified Public Accountants published on 30/12/2025 includes provisions for the certification of transactions related to exemptions, discounts, and applications stated in income and corporate tax declarations by sworn-in certified public accountants.

The communiqué states that "The transactions exempted from tax through exemptions, discounts, and applications will be certified by sworn-in certified public accountants through income/corporate tax exemption, discount, and application certification reports prepared by them, in accordance with the relevant legislation."

In this context, the type of e-SCPA Income/Corporate Tax Certification Reports/Report Creation/Report Type has been added to the e-SCPA Income/Corporate Tax Exemption, Discount, and Application Certification Report section.

Additionally, the communiqué states that "Taxpayers who have their annual income tax returns/corporate tax returns and their annexes certified by entering into a contract for full certification are not required to submit additional reports for the transactions within the scope of certification, provided that the relevant exemptions, discounts, or applications are included in a separate section of the full certification reports to be prepared for them, as specified in the report disposition attached to this communiqué."

Within the scope of this regulation, updates have been made in the Cover, General Information, Procedural Reviews, and Results sections of the e-SCPA Full Certification Report, and the possibility of organizing all certification transactions within the full certification report has been provided based on the mentioned communiqué.