Closing Processes of Liaison (Representative) Offices

Closing Processes of Liaison (Representative) Offices

We work as per your goals and keep supporting you when you want to dissolve your liaison office in Turkey.

Roadmap for liaison office closure process is as follows:

  • A board decision regarding the closure of the liaison office shall be taken by the main company abroad.
  • Certain tax offices do not request a board decision. Therefore, this requirement should be confirmed in the registered tax office beforehand.
  • Board decision is to be presented to the relevant tax office as translated, notarized and, apostilled, along with a closure petition.
  • Tax officers will visit your office in Turkey in order to verify that it is actually closed. Therefore, it should be ensured that the office is empty, and activities of the liaison office are ceased.
  • A closure letter will be received from the tax office within 15 days, and afterwards, the Ministry of Industry and Technology shall be notified.
  • Another closure letter will be received from the Ministry. Bank accounts are to be closed upon receiving Ministry's closure letter.
  • It is also necessary to make sure that all the outstanding payables are processed before closing the local bank accounts.
  • In case the sanitation tax liability was activated earlier, it is required to be closed at the registered municipality.
  • Once the termination of the employees is completed, deregistration at the Social Security Institution shall be made.