Financial Advisory · Tax Advisory
Strategy comes before
the return.
A proactive approach aimed at optimising the tax burden within the legal framework — beyond simply filing returns on time. Planning before every filing period, verification at every return, rapid adaptation with every regulatory change.
Professional Framework
TAX
Advisory and Return Management
Service Scope
Tax management is not merely filing returns. Behind every return lies accurate accounting records, timely corrections and forward-looking planning. A return filed incorrectly or late becomes a significant cost item together with penalties and late surcharges.
Akbaş regularly manages all VAT, withholding, corporate tax, income tax and provisional tax returns. Additionally, BA/BS notifications, stamp duty and special base applications are within scope.
Tax planning is addressed from a perspective spanning the entire year — not just the filing period. Maximising the benefit from available exemption and deduction mechanisms within the legal framework is the essence of proactive advisory.
Service Areas
Eight return types, managed from one place.
The scope of tax return services is not limited to standard forms. The following components are actively managed every period.
VAT Return
Monthly VAT calculation, correct application of the input tax mechanism and tracking of VAT-refund-generating transactions.
26th of the following month
VAT 1, VAT 2, VAT refund
Withholding and Premium Service Return
Combined return of income tax withholding on employee wages and SGK premium notification.
26th of the following month
Wage, professional fees, rental withholding
Corporate Tax Return
Accurate declaration of tax calculated on annual corporate profit; adjustment of provisional tax offsets.
Last day of 4th month after period close
Corporate tax and offset transactions
Provisional Tax Return
Advance declaration of annual tax in quarterly instalments; offsetting of provisional tax paid against the annual return.
May, August, November, February
Corporate and income tax taxpayers
BA/BS and Other Notifications
Monthly purchase and sales notifications, stamp duty return and other special base applications.
5th of the following month (BA/BS)
BA/BS, stamp duty, special base
Tax Planning and Advisory
Tax burden optimisation within the legal framework; proactive evaluation of exemption, relief and deduction mechanisms.
Intra-year and year-end planning
Tax optimisation report
Working Model
Planning before filing, assurance after filing.
The tax advisory service is not limited to completing returns. A proactive process is operated — from verifying accounting records to bringing regulatory changes onto the company's agenda.
Filing Calendar Planning
All of the company's return obligations are listed and entered into the annual calendar. An early-warning mechanism is established for provisional tax periods, annual returns and monthly obligations.
Verification of Accounting Data
Accounting records are reviewed before each filing period. Accounting data is verified for VAT input amounts, withholding calculations and base determination.
Return Preparation and Review
The return for the relevant period is prepared, reviewed and transmitted to the GIB system. Any amounts carried forward from a prior period and offset transactions are correctly transferred.
Risk Assessment and Optimisation
A tax risk assessment specific to the filing period is conducted. Planning is done to maximise the benefit from available exemption and deduction mechanisms within the legal framework.
Regulatory Monitoring and Proactive Briefing
Changes in tax legislation are closely monitored. Developments affecting the company's filing and payment obligations are communicated in advance; necessary adjustments are made without delay.
Practical Example
A tax year tracked by critical dates.
The calendar below summarises the annual return obligations of an average SME subject to Corporate Tax. Dates are based on legislation and may be updated by official circulars from year to year.
Monthly Fixed Obligations
Periodic Obligations
FILING CALENDAR
Fixed dates, zero surprises.
Corporate tax is declared by end of April; annual income tax by end of March.
Frequently Asked Questions
The most common questions
in tax advisory.
How does VAT refund work? Does it need to be tracked?
A VAT refund is the process of recovering from the tax authority VAT that cannot be eliminated through the input tax mechanism. Where exports, transactions within the full exemption scope or other refund-generating transactions exist, the refund claim requires a technical process. Careful management is needed for the preparation of document organisation, cross-examination and reports to be submitted to the tax office. Akbaş manages refund processes from document preparation through to conclusion.
Is tax planning legal? Where is the line?
Tax planning is a practice that remains within existing legislation, consciously using exemption and deduction mechanisms. It is not tax evasion — it is burden optimisation within the legal framework. For example, tools such as investment deductions, R&D deductions, depreciation management or period selection can reduce the tax burden without violating legislation. Akbaş uses only documented and legally grounded planning tools.
What is the penalty for a late return?
An irregularity penalty under VUK applies for returns not filed on time. In addition, late surcharges and special irregularity penalties may also arise. In some cases, aggravated penalties applicable within the scope of tax fraud may be triggered. For this reason, strict monitoring of the filing calendar is critical. Akbaş manages all return deadlines in advance, eliminating the risk of delay.
What is withholding tax and from which payments is it deducted?
Withholding tax is income tax that the paying party deducts at source when making certain payments and remits to the tax authority. Employee wages, rental payments, professional service payments (lawyers, advisors, engineers) and certain interest payments are subject to withholding. Different rates apply for each payment type. The withholding return is the name of the return on which these withholdings are collectively declared.
What is the relationship between provisional tax and annual tax?
Provisional tax is the advance collection of annual corporate or income tax in quarterly instalments. Provisional tax paid throughout the year is offset against the tax calculated on the annual return. Under-declaring provisional tax may result in additional tax and penalties; any overpayment is offset or refunded in subsequent periods. Akbaş manages provisional tax calculations consistently with accounting data.
tax management
Let us assess your tax burden together.
From the filing calendar to tax planning — we invite you to a meeting to make your company's tax management more efficient.
Request a MeetingNext Step
Move your tax management
from reactive to proactive.
From returns to tax planning — we invite you to a meeting to optimise your tax burden within the legal framework and eliminate risks before they arise.