Amounts Regarding the Obligation to Have 2023 Declarations Signed

Corporate taxpayers and income taxpayers who are taxed on their actual earnings due to commercial, agricultural, or professional income, and whose total assets in the 2022 operating period do not exceed 40,254,000 TL and total net sales do not exceed 80,487,000 TL, are required to have their 2023 declarations signed by professional members.

Conversely, in 2022,

— Class II merchants engaged in trading or manufacturing activities with sales amounts not exceeding 1,349,000 TL

— Class II merchants engaged in activities other than trading or manufacturing with annual gross revenue not exceeding 680,000 TL

— Those engaged in professional services with revenue not exceeding 939,000 TL

— Farmers whose agricultural income is determined on a business account basis with revenue not exceeding 1,349,000 TL

are not required to have their 2023 declarations signed.

The declarations subject to the signing requirement are the annual income and corporate tax declarations of income and corporate taxpayers, as well as the withholding and premium service declaration and the value added tax declaration.