I. INTRODUCTION OF ERIS SWORN-IN CPA LLC AND SERVICES

1.1.ESTABLISHMENT
The Sworn-in Certified Public Accountant Oktay Güvemli established Eriş Sworn-in CPA LLC in January 1991. He is the first Sworn-in Certified Public Accountant of the Chamber of Sworn-in Certified Public Accountants of Istanbul.
The company’s Sworn-in Certified Public Accountants are stated below.
Prof. Dr. Oktay Güvemli
Emrah Aygül

1.2.CONTACT INFORMATION
Halaskargazi Street. No: 113 Floor: 8 Flat: 17 Osmanbey, Şişli, İstanbul.
Phone 1 :+ 90 (212) 240 33 39
Phone 2 :+ 90 (212) 248 19 36

1.3.SERVICES
Main services of the company are mentioned below.
a-Auditing and Certification Services
Main services include Corporate Income Tax Audit and Certification report, and Value Added Tax (VAT)
Certification and VAT Recovery report. Other services are mentioned below.
– Determination reports regarding the Special Consumption Tax Law,
– Reports regarding the determination of capital,
– Tax-exempt reports which could only be benefited with the Sworn-in CPA’s report (such as exemptions for the gains on sale of an estate),
– Capital allowance report,
– Determination report for the eligibility of SME attributes,
– Determination report for research and development (R&D) expenditures,
– Sworn-in CPA reports regarding dissociation, alienation, merger and acquisition, type change,
Due to the Law of 3568, certified financial statements submitted to public institutions and establishments pursuant to the laws, are considered as documents investigated within the framework of the certification, by the officials of the relevant public institution or establishment. However, issues related to the exercise of authorities of inspection and investigation granted to public administration through various laws and the recurrence of such authorizations if and when deemed necessary, remains reserved.

b- Independent Auditing
Auditing of companies, which are eligibly for independent auditing according to Turkish Commercial Code and regulations.
Requirements for independent auditing is increasing day by day and it is believed to cover all stock corporations in the near future.

c- Tax Consultancy
The necessity to be aware of all tax obligations by companies makes tax consultancy essential. It will be advantageous for companies to plan and render decisions according to tax incentives. Our company gives tax consultancy services to light the companies’ way for today and future.

d- Capital Incentive Regulations Consultancy
Our company gives consultancy services about state enactments that include various incentives.

e- Other Services
Other services include establishment of accounting systems, financial statement analysis, potential taxation risk reports, reports about the evaluation of the accounting system, administration and determination reports for foreign partner