Those who are required to submit the real beneficiary information notification
ARTICLE 4 – (1) The real beneficiary information notification that is the subject of this Communiqué must be submitted by those who are active as of 1/8/2021, when the notification submission period begins (including those whose liquidation process is ongoing);
a) Corporate taxpayers,
b) Persons or partners authorized to represent the company in collective companies, one of the limited partners in unincorporated limited partnerships and the person with the highest partnership share in ordinary partnerships, managers, trustees or representatives of trusts and similar organizations established in a foreign country with a management center in Turkey or a manager resident in Turkey.
(2) In addition, those deemed obliged in the implementation of the Law on Prevention of Laundering Proceeds of Crime No. 5549 dated 11/10/2006 in the Measures Regulation;
a) Banks,
b) Institutions other than banks authorized to issue bank cards or credit cards,
c) Authorized institutions specified in foreign exchange legislation,
ç) Financing and factoring companies,
d) Capital market intermediary institutions and portfolio management companies,
e) Payment institutions and electronic money institutions,
f) Investment partnerships,
g) Insurance, reinsurance and retirement companies and insurance and reinsurance brokers,
h) Financial leasing companies,
i) Institutions providing clearing and custody services within the framework of capital market legislation,
j) Borsa İstanbul Anonim Şirketi, limited to the custody service related to the Precious Metals and Precious Stones Market,
k) Postal and Telegraph Organization Joint Stock Company and cargo companies,
l) Asset management companies,
m) Those who buy and sell precious metals, stones or jewelry and those who mediate these transactions,
n) General Directorate of Mint and Stamp Printing House, limited to the activity of printing Republic gold coins and Republic gold ornaments,
o) Precious metals brokerage firms,
p) Those who deal with the purchase and sale of real estate for commercial purposes and those who mediate these transactions,
q) Those who deal with the purchase and sale of all kinds of sea, air and land transportation vehicles, including construction machinery, and those who mediate these transactions,
r) Those who deal with the purchase and sale of historical artifacts, antiques and works of art or those who act as auctioneers for these,
s) General Directorate of National Lottery Administration, Turkey Jockey Club and Spor Toto Those operating in the field of games of chance and betting, including the Presidency of the Organization,
t) Sports clubs,
u) Notaries,
v) Except for information obtained due to professional work performed within the scope of alternative dispute resolution methods and the first paragraph of Article 35 of the Law on Attorneys No. 1136 dated 19/3/1969, not to be contrary to other provisions of law in terms of the right of defense; Freelance lawyers, limited to real estate purchase and sale, establishment and removal of limited real rights, establishment, merger of companies, foundations and associations, and their management, transfer and liquidation, financial transactions related to the management of banks, securities and all kinds of accounts and assets in these accounts,
w) Freelance accountants, freelance accountants and certified public accountants who work without being affiliated with an employer,
x) Independent audit institutions authorized to conduct audits in financial markets,
y) Crypto asset service providers,
z) Savings finance companies,
and their branches, agencies, representatives and commercial agents and similar affiliated units are required to report to the Presidency the real beneficiary information of the transactions carried out by their customers when requested by the Revenue Administration.
(3) The branches, agencies, representatives and commercial agents and similar affiliated units of the obligor headquartered abroad are required to report to the Presidency the real beneficiary information of the transactions carried out by their customers when requested by the Revenue Administration.
Source: Istanbul Chamber of Certified Public Accountants
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