Sworn-in CPA Certification Requirement for Tax Exemptions and Deductions

The General Communiqué on the Certified Public Accountant and Sworn Public Accountant Law (No. 49), published in the Official Gazette dated December 30, 2025 and numbered 33123, introduces new certification requirements for exemptions, deductions, and applications in income and corporate tax returns. Below is a summary bulletin containing the highlights of the Circular covering the…