DKN

History, Purpose, Values, and Norms of the DKN

Foundation and Location: DKN is a boutique tax, audit, and consultancy firm founded on August 25, 2016, in the 25 m² third-floor office of the historic Ömer Abed Han in Karaköy, Istanbul. Originating from the Ministry of Finance's Account Experts Board, DKN has continued its operations since early 2018 in the third-floor office of another historic building, the Tevfikpaşa Mansion in Beşiktaş Yıldız.

Team Structure: DKN operates with a sworn in CPA, 2 auditors and 3 VAT refund specialists in its current office. Besides the core team, it regularly receives consultancy services from 2 senior tax experts and maintains a flexible team structure that can easily expand or contract based on work demands.

Mission and Vision: Rather than aiming to be one of Turkey's largest tax audit consultancy offices, DKN focuses on delivering the best possible service to a limited number of qualified clients. DKN blends its auditing and administrative experience with the ever-changing tax legislation to provide the most accurate and up-to-date solution-oriented consultancy services.

Core Values: DKN stands for "Değer Katan Normlar" (Value-Adding Norms), as well as being derived from the founder's surname. Some of the core values that define us include honesty, respect for diverse perspectives, appreciation for collective wisdom, teamwork, customer satisfaction, job satisfaction, and maintaining a reputation that must be protected. These values, combined with legal norms, lead to the correct decisions.

Approach to Decision Making: At DKN, the correct decision is one that remains legally compliant, regardless of the individual's position in the public or private sector. There are no administration or private sector-focused decisions; there are only right, wrong, or incomplete decisions. DKN strives to protect its clients' rights within the framework of tax legislation before administrative and judicial bodies, balancing public and private interests.

Decision-Making Process at DKN: In our commitment to reaching legally compliant and correct decisions, identified issues undergo a rigorous review process by our senior auditors, each with over 13 years of experience. These findings are then re-evaluated by our consulting sworn financial advisor through an additional filter before approving provisional and annual tax returns.

Review and Decision Process:

Initial Identification: Senior auditors identify any issues through their extensive experience.
Secondary Review: The identified issues are then reviewed by a consulting sworn financial advisor for further scrutiny.
Approval of Tax Returns: Upon thorough examination, provisional and annual tax returns are approved.

Handling Specific Issues: For any specific issues identified by senior auditors or reported by clients:

These issues are collaboratively investigated by our senior auditors and consulting sworn financial advisors.
Relevant administrative and judicial precedents are reviewed.
After comprehensive discussions, a decision is made based on these findings.

This meticulous process ensures that every decision aligns with legal standards and serves our clients' best interests.

Client Relations: DKN fosters a healthy environment to defend its clients' legitimacy before administrative authorities and tax courts within the legal framework. However, it does not offer services to individuals or entities seeking to resolve issues through administrative and political relations without efforts for tax compliance. DKN values its reputable standing within the finance community, established through 19 years of public service and since 2016 in the private sector. Upholding this reputation is a priority, and DKN does not support any improper relationships or individuals that could harm its integrity before administrative and judicial authorities.