Gökay Gül CPA — Istanbul accountant for software, game & growing companies; structuring for foreign investors

INSIGHT ·PILLAR TWO ·JUL 2026

Sell Without Bringing Goods Into Turkey: 95% of the Income Is Tax-Deducted (100% in the IFC)

Law 7582 rewrote CITC Art. 10/1-(i): 95% of the income from selling foreign-bought goods abroad without bringing them into Turkey — 100% for IFC participants — is deducted from the corporate-tax base. Communiqué No. 26 examples, the late-transfer trap, the game/e-pin code scope, and the Pillar Two interaction.

Gökay Gül · 14 min read

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20+ years on the ground
2 languages · served directly
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, bilingual 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 deliver my services in Turkish and English; communication with foreign investors runs directly in English, with team support where required. 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
Office
4. Levent · Sarıyer / İstanbul

About the process.

The questions that come up most about how I work, the process and pricing. If you can't find the answer, I'm a message away.

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 focus is on 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 and English; communication with foreign investors runs directly in English, with team support where required. Working in the relevant language without translators matters especially for European and international investors.

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

With complete documents, end-to-end readiness — tax number, MERSIS registration, Trade Registry filing, bank KYC and an operational account — typically runs 7–10 business days or longer. Bank account opening is the most critical step; timing varies by country, ownership structure and compliance review.

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.

How is pricing structured?

I work on a fixed monthly fee; the amount depends on transaction volume, headcount and scope of services. After the intro call I define the scope and provide a written quote — no surprise items later.