With the “General Communiqué on the Law on Certified Public Accountant and Certified Public Accountant” published in the Official Gazette of the Ministry of Treasury and Finance, the procedures and principles regarding whether a counter review report should be sought in the certification reports to be prepared by sworn financial advisors for taxpayers located in places where force majeure was declared due to earthquakes. determined.

In this context, in the certification reports to be prepared by certified public accountants, in the counter examinations to be made before the taxpayers in the places where force majeure is declared, if the said taxpayers present a loss document stating that their books and documents are lost, the counter examination report for the periods to which these books and documents belong will not be sought.

The loss certificate can be obtained from the commercial courts of first instance where the workplace is located, as well as from the provincial and district administrative boards.

Thus, the process was accelerated in order for taxpayers in the provinces affected by the earthquake and taxpayers who have commercial relations with these people to receive their value added tax refunds with certification reports prepared by certified public accountants, and possible grievances of the taxpayers in question were eliminated.

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