Changes to the Conditions for Submitting YMM Certification Reports

CHANGES TO THE CONDITIONS FOR SUBMITTING YMM CERTIFICATION REPORTS

General Communiqué No. 49 on the SMMM and YMM Law was published in the Official Gazette dated 30 December 2025.

In respect of benefiting from certain exemptions/deductions/applications included in personal and corporate income tax returns, and also of the domestic and global minimum top-up corporate income tax (top-up) applications under Law No. 5520, this Communiqué makes the submission of a Sworn-in Certified Public Accountant (YMM) certification report mandatory under certain conditions.

• Purpose of the regulation:

To verify, through YMM certification, that the exemption/deduction/application amounts shown in the tax return comply with the legislation.

• Scope of the regulation:
  • Exemptions/deductions/applications in the personal income tax return (where they exceed certain thresholds).
  • Exemptions/deductions/applications in the corporate income tax return (where they exceed certain thresholds).
  • Domestic and global minimum top-up corporate income tax calculations (with no amount threshold).
• Period of application: It will apply to the 2025 and subsequent accounting periods of taxpayers using the calendar year as their accounting period, and, for taxpayers subject to a special accounting period, to the special accounting period beginning in the 2025 calendar year and subsequent special accounting periods.

YMM Certification Thresholds for Personal Income Tax

• If any single exemption/deduction exceeds TRY 500,000: a YMM certification report is mandatory for that item.
• Even where no single item exceeds TRY 500,000, if the combined total of several exemptions/deductions exceeds TRY 1,000,000: certification is mandatory for all of them.
• If the “Other Deductions” and “Other Exemptions” lines of the return (and/or their total) exceed TRY 1,000,000: all of them fall within the scope of certification.
• Reduced personal income tax under Article 32/A of the ITL: certification is mandatory with no amount threshold.

YMM Certification Thresholds for Corporate Income Tax

• For exemptions/deductions that have their own dedicated line in the return, the TRY 500,000 (per item) and TRY 1,000,000 (total) thresholds apply in the same way.
• Articles 32/6-7-8 of the CITL (reduced rate applications): certification is mandatory if the total tax reduction benefited from exceeds TRY 200,000.
• Article 32/A of the CITL (reduced corporate income tax): certification is mandatory with no amount threshold.
• Domestic/global minimum top-up corporate income tax under Additional Articles 1 to 13 and Provisional Article 17 of the CITL: certification is mandatory with no amount threshold.
• State economic enterprise exemption: for state economic enterprises (KİT) and their affiliated undertakings covered by Decree Law No. 233, there is no certification obligation for the transactions falling within the scope of this Communiqué.

Time for Submitting YMM Reports:

Certification reports will be filed electronically through the Digital Tax Office, either together with the relevant tax return or within the 2 months following the end of the filing period for that return.

Reports relating to the exemption in sub-subparagraph (4) of subparagraph 5/1-(d) of the CITL will be filed electronically through the Digital Tax Office either together with the corporate income tax return for the relevant accounting period or within the three months following the end of the filing period for that return.

Taxpayers with a full certification agreement: taxpayers who have their returns certified by entering into an agreement for the certification of corporate income tax returns and their annexes (full certification audit) are not required to submit a separate report, provided that the full certification report contains a section conforming to the layout annexed to the Communiqué.

Entry into force: The Communiqué entered into force on its date of publication (30 December 2025), effective from the 2025 accounting period.