It is becoming obligatory to submit CPA special consumption tax certification reports electronically.

Circular No. 2 published by the Turkish Revenue Administration on its official website (gib.gov.tr) and special consumption tax certification reports are also included in the scope of reports that must be sent electronically.

Accordingly, all Special Consumption Tax Certification Reports to be given by certified public accountants; as of January 24, 2022, should be sent voluntarily over the internet tax office system, and as of April 4, 2022, such reports must be sent electronically only through the internet tax office system.