What Is Full Certification Audit (Tam Tasdik)?
Tam tasdik (full certification) is a service in which a sworn fiscal adviser under contract reviews a taxpayer's annual income or corporate tax return and financial statements and certifies them in a formal report.
The engagement is set up for a financial year by contract between the taxpayer and a sworn fiscal adviser (yeminli mali müşavir, YMM). The adviser reviews records and filings through the year and, at year end, issues a certification report to the tax administration.
The scope differs from a statutory audit. An independent audit gives an opinion on whether financial statements comply with financial reporting standards; tam tasdik focuses on whether the declared tax base complies with tax legislation.
The practical effect is an additional layer of assurance in the eyes of the administration on the matters certified. The YMM carries statutory responsibility for the accuracy of the report, and that personal liability is what gives the institution its weight — there is no direct equivalent in most common law systems.
Full certification is mandatory for some categories of taxpayer and optional for others. Where a YMM report is required for a transaction such as a VAT refund, having a tam tasdik contract in place markedly smooths the process. The thresholds for mandatory certification and the conditions for filing reports are revised from time to time.