Measurable Accuracy
Every filing and report passes multi-stage control checklists and is archived so it remains traceable back to the source data.
Certified Public Accountant · Istanbul
A Trusted Partner in Accountancy, Tax Advisory and Audit
From bookkeeping and tax returns to tax planning, from payroll and social security to independent audit — your entire fiscal obligation is handled from a single point, through documented and traceable processes.
Eminönü — Fatih / İstanbulMonday – Friday · 09:00 – 18:00
Yağmur Tunçay
Certified Public Accountant
SMMM
Licensed Public Accountant
Authorised professional under Turkish Law No. 3568.
Tax
Regulation & Advisory
Management of tax returns, tax planning and dispute procedures.
18+ Years
Sector Experience
Field experience in bookkeeping, payroll, audit and corporate reporting.
Memberships and professional authorisations
- TÜRMOB Member
- ISMMMO Member
- POA Independent Auditor
- Revenue Administration e-Services
About and Approach
Corporate Discipline, Professional Responsibility
A service model that discharges the taxpayer’s fiscal obligations through documented, traceable methods.
Yağmur Tunçay has practised for more than eighteen years as a Certified Public Accountant (SMMM) in tax legislation, independent audit and corporate reporting. Throughout her career she has advised manufacturing, foreign trade, tourism and financial services organisations with a focus on regulatory compliance and financial transparency.
Public accountancy means being answerable for the accuracy of records kept on behalf of the state. In daily practice that responsibility takes concrete form: keeping the statutory books, filing VAT, withholding and provisional tax returns on time, preparing payroll and social security declarations, handling company formation and conversion procedures, and representing the taxpayer technically through tax audits and settlement proceedings.
“Public accountancy is not merely the recording of figures; it is the guarantee of public trust, corporate reputation and economic continuity.”
Uninterrupted Currency
Official Gazette, Revenue Administration and POA publications are reviewed daily; material changes reach the client within 24 hours.
Uncompromising Ethics
TÜRMOB’s code of professional ethics, independence and confidentiality obligations are applied without exception.
Academic and Professional Credentials
Certified Public Accountant (SMMM)
TÜRMOB — ISMMMO
Independent Auditor Certificate
Public Oversight Authority (KGK)
MBA, Accounting & Finance
Istanbul University
IFRS / Turkish Financial Reporting Standards Practitioner
TÜRMOB Continuing Education Centre
Forensic Accounting and Expert Witness Programme
Ministry of Justice, Expert Witness Department
Tax Settlement and Dispute Resolution Practice
Revenue Administration
Services
Accountancy Services and Areas of Expertise
From bookkeeping and tax advisory to payroll and independent audit — the work actually carried out on a client file.
01
Bookkeeping & Tax Return Management
Statutory books kept in line with the Uniform Chart of Accounts, and every tax return filed accurately within its legal deadline.
- Cash-basis, balance-sheet and self-employment ledger entries
- VAT, withholding and premium service returns filed with the Revenue Administration
- Provisional tax plus annual income and corporate tax returns
- e-Invoice, e-Archive and e-Ledger attestation processes
- Year-end inventory, trial balance and closing entries
02
Tax Advisory & Tax Planning
The tax consequences of commercial decisions calculated before the transaction, so that lawful advantages are used in full and tax risk is kept to a minimum.
- Pre-transaction tax burden analysis and scenario comparison
- Planning for exemptions, deductions and allowances
- Investment incentive certificates and R&D support processes
- Application of double taxation treaties
- Written opinions on tax and accounting questions during the year
03
Payroll & Social Security
The wage, premium and notification side of employment managed in accordance with Social Security Law No. 5510 and the Labour Code.
- Monthly payroll preparation and accruals
- Social security entry and exit notices and monthly premium declarations
- Severance, notice and annual leave entitlement calculations
- Identification and application of social security and employment incentives
- Workplace registration and correspondence with the social security authority
04
Company Formation & Restructuring
Incorporation, conversion and liquidation handled from a single point, from sole proprietorships to joint-stock companies.
- MERSİS registration, articles of association and trade registry filing
- Tax office registration and social security workplace file
- Capital increases, type conversions and share transfers
- Mergers, demergers and corporate restructuring
- Liquidation, branch and liaison office procedures
05
Independent Audit & Financial Reporting
Independent audit under Public Oversight Authority licence, with financial statements prepared on a TFRS or BOBİ FRS basis.
- Statutory and voluntary independent audit engagements
- TFRS / BOBİ FRS transition and compliance projects
- Audit readiness and internal control assessment
- Management reporting, budgeting and financial analysis
- Financial statements for credit and tender applications
06
Tax Disputes & Audit Procedures
Technical representation of the taxpayer through invitations to explain, tax audits and settlement procedures.
- Technical response files for invitations to explain
- Information and document management during a tax audit
- Pre-assessment and post-assessment settlement applications
- Correction and complaint petitions
- Pre-litigation technical opinions and expert report support
How We Work
Every engagement follows a documented four-stage process.
01
Initial Consultation
Scope, regulatory risk and timeline are clarified.
02
Situation Analysis
Existing records, filings and documents are assessed against current legislation.
03
Solution Design
An actionable, documented and audit-resilient roadmap is presented.
04
Execution & Follow-up
The process is implemented, reported and reviewed periodically.
About and Approach
Career Milestones
The turning points of a professional career and how each area of expertise took shape.
- 2006
BSc in Accounting and Finance
Graduated from Istanbul University, Faculty of Economics, laying the foundation of her practice.
- 2009
CPA Licence
Licensed through ISMMMO after completing the statutory internship and qualification process.
- 2013
Independent Audit Authorisation
Registered with the Public Oversight Authority; audit engagements for non-listed companies.
- 2016
Corporate Advisory Unit
Established a tax planning and reporting unit serving foreign trade and manufacturing companies.
- 2019
Tax Dispute Specialisation
Technical representation in audits, invitations to explain and settlement files became a distinct practice area.
- 2022
Eminönü Office
The current office opened at the commercial heart of the historic peninsula, within walking distance of public transport.
- 2024
Digital Accounting Infrastructure
End-to-end automation of e-document, e-ledger and digital archive processes was completed.
Legislation Journal
Legislative Changes, Circulars and Application Notes
What current developments in tax, social security and audit legislation mean in day-to-day practice.
Tax Legislation
1 min read
Changes to the e-Ledger Attestation Upload Calendar and Transition Rules
The Revenue Administration has revised the upload calendar for e-ledger attestations. Here is how the change affects each taxpayer group and what the application rules are.
Read more#e-Ledger
Social Security & Payroll
1 min read
A Payroll Checklist: Social Security Incentives and Common Errors
The incentives most often missed in the monthly payroll cycle and the errors that are expensive to correct — a ten-point checklist that works in practice.
Read more#Payroll
Audit & Reporting
1 min read
Quality Management Systems in Independent Audit: An Implementation Guide
The components audit firms must establish during the transition to a quality management system, the risk assessment steps involved and the documentation obligations.
Read more#Independent Audit
Frequently Asked Questions
What Clients Ask About Public Accountancy
The questions taxpayers raise most often, answered briefly and with reference to the legislation.
If your question is not answered here, send it directly. Every file is assessed on its own circumstances, so an opinion on your specific situation can only follow a consultation.
Send your questionA Certified Public Accountant keeps the statutory books of a business, prepares and files its tax returns, produces payroll and social security declarations, draws up the financial statements and advises on tax legislation. They also handle company formation, type conversion and liquidation, and represent the taxpayer technically during tax audits and settlement procedures.
Appointment
Let us review your file together
The first meeting clarifies where you stand, what regulatory risks you carry and which steps come next.
Eminönü Office
Office and Access
At the commercial heart of the historic peninsula, within walking distance of every public transport line.
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Office Details
Rüstem Paşa Mah. Hasırcılar Cad. No: 42 Kat: 3
34116 Eminönü — Fatih / İstanbul
34116 Eminönü — Fatih / İstanbul
Office Hours
- Monday – Friday
- 09:00 – 18:00
- Saturday
- 10:00 – 14:00 (by appointment)
- Sunday
- Closed
Transport Notes
T1 Tram
Eminönü stop — a 4-minute walk to the office.
City Lines Ferry
Eminönü Pier — Kadıköy, Üsküdar and Karaköy lines; 6-minute walk.
Marmaray
Sirkeci station — a 9-minute walk or one tram stop.
Parking
İSPARK Hasırcılar and Sirkeci garages; visitor discount available.
Contact & Appointment
Submit a Direct Appointment Request
Send your request; applications are answered within one business day during office hours.
Contact Channels
Phone
+90 212 514 80 60WhatsApp
+90 532 000 00 00
Address
Rüstem Paşa Mah. Hasırcılar Cad. No: 42 Kat: 334116 Eminönü — Fatih / İstanbul
Office Hours
- Monday – Friday
- 09:00 – 18:00
- Saturday
- 10:00 – 14:00 (by appointment)
- Sunday
- Closed