Circular 2026 – 047
The submission period for sworn financial advisory reports prepared for the special purpose of determining whether Value Added Tax for which a discount was not accepted is subject to discount has been extended.
Explanations have been provided regarding the extension of the submission period for special purpose sworn financial advisory reports to determine whether value-added tax that is not accepted for deduction within the scope of Decree No. 7846 and VAT Law Circular No. 71 dated 07/27/2026 is being deducted.
Within the scope of Presidential Decree No. 7846, regarding the determination of whether VAT that is not accepted as a deduction is taken as a deduction, in the VAT General Application Communiqué (III/C-2.6.2.), (in the Communiqué Amending the VAT General Application Communiqué numbered 57), for six-month periods of the calendar year;
- For import transactions where the import value does not exceed the amount specified in Article 3, paragraph 1, subparagraph (a) of Law General Communiqué No. 46 on Certified Public Accounting and Sworn Financial Advisory Services (TL 2,600,000), taxpayers shall notify their affiliated tax office by the end of the month following each six-month period concerning whether VAT has been correctly deducted within the scope of the aforementioned Decision.,
- For import transactions where the import cost exceeds 2,600,000 TL, taxpayers who do not have a full audit agreement for the year of import must submit a Special Purpose CPA Report within the month following the end of each six-month period of the calendar year, to determine whether VAT has been correctly deducted within the scope of the said Decision. ,
it has been stated that it is necessary.
On the other hand, if the Taxpayer has a full audit agreement issued in due time for the year of import, and if the report to be issued includes a statement on whether the VAT paid on imports realized within the scope of Presidential Decree No. 7846 has been deducted, there is no need to submit a Special Purpose CPA Report.
In this context, the submission deadline for Special Purpose Independent Accountant Reports, required to be submitted by taxpayers by 7/31/2026 for import transactions falling under Presidential Decree No. 7846, where the import value exceeded 2,600,000 TL during the first six months of 2026, has been extended to 8/31/2026.
You can access the circular in question at the following link.
Sincerely
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