Certain CPA certification reports are becoming required to be submitted electronically.

Circular no. 3 published by the Revenue Administration on the website (gib.gov.tr) and some certified public accountant certification reports are included in the scope of reports that must be sent electronically.

In this framework, the following to be submitted by CPAs such as:

- Foundation Tax Exemption,

- Participation Shares and Real Estate Sales Income Exemption,

- Investment Reduction Exemption,

- R&D Discount,

- Free Zone Activity Certification Reports and

- Special Purpose Reports

shall be submitted on a voluntary basis via internet tax office system as of January 2, 2023 and the above shall be on a compulsry basis submitted electronically only via internet tax office as of March 1, 2023.