Tax planning means applying the exemptions and deductions the law allows to what the company actually does. Which incentive fits your structure, whether you genuinely meet an exemption’s conditions, and whether that can be documented — those three questions are the substance of it.
I run this service within Sistem Global Danışmanlık.
Sahin Tuhan sets the approach, the team at Sistem Global Danışmanlık runs the day-to-day work, and you have a single point of contact. How we work.
Who it is forCorporate taxpayers and independent professionals.
What we look at, in order, in a tax planning session
Planning is not about optimising one tax; it is about seeing where the three interact. So we map the activity first, then look at which reliefs can actually be applied.
Mapping the activity and revenue streams
What the revenue is, who it comes from, of what character, and where it arises. This is the ground for everything else, because most of the reliefs the law grants are tied to the character of the income; get that wrong and every later step starts from the wrong place.
Which exemptions and deductions actually apply
Not every relief in the legislation fits every structure. Here we filter the list down to the ones that fit, and mark for each whether its conditions are met today. Building a plan on a relief you cannot actually use undermines the plan from the start.
Whether the conditions can be documented
What matters is not the exemption itself but whether it can be defended. Here we ask whether the document a review would request exists today, and if not, what recording discipline needs to be set up. A relief you cannot document is not a relief but a deferred risk.
Planning income, corporate and VAT together
The three are planned together rather than separately, because a decision in one has consequences in another. A choice that minimises one tax can produce a heavier burden overall. The comparison is made on the total.
Tax obligations on cross-border transactions
The exemption conditions on sales abroad; withholding and reverse-charge VAT on services bought from abroad; which article of the relevant double tax treaty applies. Because these payments leave through the bank, they often reach the books as nothing more than a cost, and get missed.
Tracking the gap between advance tax and the year-end position
The gap between what was filed during the year and the year-end position is corrected in the annual return. Knowing the size of that gap in December is different from learning it in January; in December decisions are still open.
Payment calendar and cash plan
The filing and payment calendar is overlaid on the company cash calendar. The point is to know in advance which months carry the large payments and where cash will be in them. A tax payment you saw coming does not send you looking for financing.
Risk inventory and the routes to correction
An honest list of what is still open from earlier periods, and which route remains available for each. Voluntary disclosure and amended returns can be used before a review begins and close once it has. That makes timing more decisive than the amount.
Who it fits
- A company using, or considering, more than one exemption or incentive
- A structure with sales abroad or services bought from abroad
- A taxpayer with open items from past periods
- A company whose books are elsewhere and that wants a second opinion
Who it does not fit
- Anyone wanting bookkeeping only; monthly accounting is a separate service
- Anyone seeking litigation; that runs with a lawyer
- Anyone seeking a full attestation report; that is a sworn CPA prerogative
What is included
- Mapping the activity and revenue streams, establishing the correct nature of each
- Filtering the exemptions and deductions that fit the structure, and marking which conditions are met today
- Documentability: checking whether the evidence a review would ask for exists today
- Planning income tax, corporate tax and VAT together
- Cross-border transactions: exemption conditions on sales, withholding and reverse-charge VAT on services received from abroad, and applying treaty provisions
- The effect of the minimum corporate tax: which deductions work against that base and which do not
- Tracking the gap between advance tax and the year-end position during the year
- Laying the filing and payment calendar over the company cash calendar
- Risk inventory and the routes to correction, and which route is still open when
What is not included
- Bookkeeping and preparing the monthly filings; monthly accounting runs as a separate service
- Full attestation reports are a sworn CPA prerogative; I coordinate where needed, but that fee sits outside this work
- Litigation and pleadings before the tax court; handled together with a lawyer
How it runs
- Preparation: the last two years of filings, the trial balance and the contracts are read
- Planning meeting: the applicable reliefs and the evidence each one requires are put on the table
- Written note: which option was chosen, why, and what records need to be set up
- Implementation: the records and document flow are set up, and their reflection in the filings is checked
- Periodic review: the gap and the risk list are updated at each advance tax period
What you receive
- Revenue map and the list of applicable reliefs
- A condition and evidence checklist for each relief
- Tax and payment calendar, with the cash impact
- Risk inventory and the correction plan
Timing
The first plan is in writing within two to three weeks. After that it runs periodically: at each advance tax period and in a review before the year closes. Some of the choices still open in December are gone in January.
Fees
There are two ways to work: a project fee for a written opinion and plan on a specific question, or a monthly fee for ongoing advisory. What sets it is the range of activities, the volume of cross-border transactions, the number of reliefs applied and whether past periods need correcting. Professional rules do not allow work below the minimum fee tariff. After the first call, once I have seen the file, I send a written proposal.
What sets an accounting fee in Türkiye?
Frequently asked
- Where is the line between tax planning and tax evasion?
- Planning means applying the exemptions and deductions the law grants to the company real activity. The test is simple: was the structure built for the incentive, or does the business genuinely work that way. The second is defensible; the first does not survive a review, because the first thing asked about is the actual situation.
- Something was left incomplete in a past period. What can I do now?
- Before any letter arrives from the tax administration, voluntary disclosure is open and no tax loss penalty is charged. Once an invitation to explain has arrived, that route closes; the letter gives thirty days and a reduced penalty applies. That is why sequence matters: the earlier it is looked at, the more routes stay open.
- My profit is wiped out by deductions and exemptions. Can tax still arise?
- It can. The minimum corporate tax builds a separate base that ignores some deductions and exemptions. Which item can be deducted against that base differs one by one: the technopark exemption can, the foreign service earnings deduction cannot. That is why planning looks at the total rather than a single line.
A one-off review with a fixed scope
Second Opinion Health Check
Who it is forCompanies whose accounting routine is running but who want a second opinion on a specific issue, those considering a change of accountant, and those who want to see the state of a file before taking it on.
Scope
- A map of revenue lines against the advantages available
- The conditions and documents each advantage requires
- The tax and payment calendar with its cash effect
- A risk inventory: open items and a correction plan
- The e-transformation obligations checked against their deadlines
OutputA written assessment ordering the findings by priority, marking what is urgent and what can wait until period end.
How it startsA free thirty-minute intro call. Books do not move and no contract changes; the review runs on the existing setup. The fee is set against the scope, in writing, before the work starts.
Book an intro callThe other three reviews are on the fees page.