Circular Regarding the Extension of the Submission Period for Certified Public Accountant (CPA) Reports Published

The submission period for the corporate tax declaration certification reports for the accounting period of 2025 and the corporate tax exemption, discount, and application certification reports for the accounting period of 2025 has been extended until 31/7/2026 through the digital tax office.

Law Number: 3568

Law: LAW ON INDEPENDENT ACCOUNTANCY AND CERTIFIED PUBLIC ACCOUNTANCY (*)

Circular No: CPA/2026-2

Circular Date: 22.06.2026

Republic of Turkey MINISTRY OF TREASURY AND FINANCE Revenue Administration

CIRCULAR OF THE LAW ON INDEPENDENT ACCOUNTANCY AND CERTIFIED PUBLIC ACCOUNTANCY/3

Subject: Extension of the Submission Period for Certified Public Accountant (CPA) Reports

Date: 22/6/2026

Number: CPA/2026-2

Introduction: The extension of the submission periods for the corporate tax declaration certification reports for the accounting period of 2025 and the corporate tax exemption, discount, and application certification reports for the accounting period of 2025 through the digital tax office is the subject of this Circular, based on the repeated Article 227 of the Tax Procedure Law No. 213.

Extension of the Submission Periods for Certification Reports: The submission period for the corporate tax declaration certification reports for the accounting period of 2025 and the corporate tax exemption, discount, and application certification reports that need to be sent to the tax offices electronically through the digital tax office by 30/6/2026 has been extended until 31/7/2026.

Announced.

Bekir BAYRAKDAR President of the Revenue Administration (22.06.2026)