2023 Additional Financial Statement Preparation Limit

Taxpayers whose total assets in 2022 exceed 84,051,300 TL or whose total net sales exceed 186,779,000 TL are required to attach additional financial statements, in addition to the basic financial statements, to their annual income or corporate tax returns to be filed in 2023.

According to the General Communiqués on the Application of the Accounting System, it is sufficient to attach only the profit distribution table among the additional financial statements.