Chambers and associations: support for businesses moving to the ordinary tax regime
Communiqué 586 sets out the role of professional chambers and associations in certain taxpayers’ Defter-Beyan procedures.
According to the Turkish Revenue Administration, certain Defter-Beyan procedures for taxpayers moving to the ordinary tax regime from the beginning of 2026 under the relevant Presidential Decision may also be carried out by their professional chambers or associations.
This is not unrestricted authority covering every taxpayer. It applies to the specified taxpayers while they keep records on the business-account basis. The requirements for employing or working under the supervision of qualified accounting professionals, authorization and contracts must also be considered.
Businesses should clearly establish who maintains their records and submits their declarations, and how responsibilities are allocated. The announcement does not mean that the former simplified tax status continues or that accounting obligations disappear.
Automatic translation. If in doubt, review the Turkish text and the official source.