INSIGHT ·JUN 2026

In e-Notification the Clock Runs Against You: the Council of State Already Started Counting Day 5

An e-notification is deemed served at the end of the 5th day after it reaches your address; the Council of State says it is valid even if no SMS/e-mail alert arrives. The Constitutional Court's 2026 annulment shakes this ground, but it takes effect on 3 January 2027. The taxpayer's only defence is a disciplined checking routine.

Gökay Gül · 8 min read

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20+ years on the ground
3 languages · service with interpreter
5 sector focus (RHQ · gaming · e-com · manufacturing · fintech)
15+ institutions coordinated (tax · SSI · trade registry…)

Under the Sistem Global Danışmanlık umbrella.

Gökay GÜL — Mali Müşavir · SMMM
Gökay GÜL SMMM

About

Behind every number, a story; behind every story, a decision.

20+ years in tax advisory, trilingual operations and locally-rooted, globally-minded intuition.

I have practiced as a CPA in Istanbul since 2006. My career began not with an ordinary ledger, but as the first financial advisor to a company that has since become Türkiye's unicorn. Reading the numbers of a young firm, I came to see that figures speak of a company's character, its intent, its future. That intuition has stood at the centre of my work for twenty years.

Today I serve as senior auditor in an Istanbul-based, multi-client SMMM practice; alongside that, my own atelier sets up and sustains the entire Turkish operation of foreign-capital investors. I conduct my services in Turkish; in English and Mandarin I work alongside my team. The two words my clients say most often are trust and continuity. The promise I make them is plain: a written response within one business day.

Title
Mali Müşavir · SMMM (TÜRMOB-licensed CPA)
Memberships
TÜRMOB · İSMMMO
Experience
20+ years
Education
Master of Arts · Accounting and Auditing (Non-Thesis Option) · Işık University (2015)
Languages
Turkish · English · 中文
Office
4. Levent · Sarıyer / İstanbul

Every number is a decision, every decision a story. We write yours with care.

Atelier · 20+ Years

NEW CASE BRIEF · MAY 2026

Foreign Game Studio Turkey Setup

A detailed case brief on relocating an 80-person Latvia-based mobile game studio to Turkey — 14 pages, written for the investor's tax and legal advisors.

Frequently Asked

About the process.

What kinds of companies and individuals do you serve?

I work with SMEs, family businesses, e-commerce ventures, foreign-capital companies and self-employed professionals. My sectoral expertise is strongest in technology, retail, manufacturing and service businesses.

How does an engagement begin? What is the typical onboarding?

We start with a complimentary 30-minute intro call to clarify your needs and design the right solution. Once the agreement is signed, the first two weeks cover ledger handover, e-invoice integration and setting the monthly rhythm.

What does bilingual operation mean?

I deliver my services in Turkish; in English I work together with my team. With foreign-capital clients, communication runs directly in the relevant language, without translators. This matters especially for European and international investors.

How long does company formation take in Turkey for foreign investors?

With all documents in hand, typically 7–10 business days. This covers tax number, MERSİS registration, Trade Registry filing and bank account opening. The potential tax number for foreign partners may extend this by 1–2 weeks.

How is monthly reporting done?

At month-end I deliver a standardized P&L, income statement and cash-flow summary. For SME clients, I hold a 30-minute monthly review — to read last month's numbers and plan the next.

Newsletter

Monthly notes from Istanbul

Once a month — regulatory updates, foreign-investor briefings and case notes. No spam, single click to unsubscribe.

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