Certification reporting facility in earthquake zone

In the certification reports that authorized public accountants must prepare, in places where force majeure is declared due to an earthquake, if there is a certificate of loss of books and documents, a cross-examination report for the periods to which said books refer and documents. will not seek to belong.

With the “General Statement on the Law of the Authorized Public Accountant and Authorized Public Accountant” published in the Official Gazette of the Ministry of Finance and Finance, the procedures and principles are established regarding whether a cross-examination report should be requested in the certification reports to prepared by sworn financial advisors with respect to taxpayers located in places where force majeure was declared due to earthquakes.

COUNTER-EXAMINATION RECORDS WILL NOT BE SEARCHED

In this context, in the certification reports to be prepared by authorized public accountants, in the counter-verifications to be carried out before the taxpayers in the places where force majeure is declared, if said taxpayers present a loss document indicating that their books and documents are lost, the cross-examination report corresponding to the periods to which said books and documents belong will not be requested.

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

Thus, the process was accelerated so that taxpayers in the provinces affected by the earthquake and those who have commercial relations with these people receive their value added tax refunds with the certification reports prepared by the authorized public accountants, and any complaints from the contributors in question were removed. (AA)