Ender BOZKIR

Director, Tax Audit, Sworn in CPA

Ender Bozkır joined NAZALI as Director responsible for the Tax Audit Department and Sworn-in Certified Public Accountant (Yeminli Mali Müşavir) as of December 2024.

He graduated from Ankara University, Faculty of Political Sciences, Department of Public Finance in 1995.

He began his professional career in 1996 at the Ministry of Finance as an Assistant Tax Intelligence Specialist.
In 1998, he was appointed as a Trainee Revenue Controller, in 2001 as a Revenue Controller, and in 2008 as a Senior Revenue Controller.

While serving as a Chief Tax Inspector within the Tax Inspection Board, he left public service in 2015. Throughout his service as a Revenue Controller and Chief Tax Inspector, he conducted comprehensive tax audits for many of Türkiye’s leading large-scale taxpayers across various sectors. In addition, he carried out inspections of tax offices and disciplinary and investigation assignments concerning personnel of the Ministry of Finance. During his professional career, he also served as a member of the Report Evaluation Commission, the Denunciation and Audit Request Evaluation Commission, and the Reconciliation Commission.

Following his service as a Chief Financial Officer / Finance Director in the private sector, he has been continuing his professional practice as a Sworn-in Certified Public Accountant since 2017.

Ender Bozkır combines his public and private sector experience with a holistic perspective and has extensive expertise in developing strategic and practical solutions with a strong risk-oriented approach.

He specializes particularly in tax audits, tax advisory services, tax review and revision processes, tax examinations, reduced corporate income tax incentives, tax disputes, inflation accounting, and tax compliance processes.

Between 2010 and 2011, within the scope of the assignment titled “Review of the Restructuring of the U.S. Internal Revenue Service”, he served in the United States of America.

He has an unpublished qualification study titled “Inflation Accounting.”

He has a good command of English.

He has published numerous articles in various journals in the field of tax law.

Selected Publications and Articles

  • Is it Possible to Set Aside a Provision for Doubtful Receivables for Receivables from Municipalities?
    (Tax Problems Journal, December 2016)
  • The Status of the Income Earned by Banks from Counterparty Attorney Fee (KTVÜ) in Terms of Banking and Insurance Transactions Tax (BITT)
    (Tax Problems Journal, January 2015)
  • Loss Offset of Corporations and Adjustments in the Event that Liquidation Results in a Loss
    (Tax Problems Journal, April 2012)
  • Issues Regarding Default Interest Applied to Assessments Arising from Period Shifts and Proposed Solutions
    (Tax Problems Journal, March 2012)
  • The Importance of Determining the Monetary Amount at the Time of Execution of Contracts in Terms of Stamp Duty
    (Tax Problems Journal, February 2012)
  • Assessment of Real Estate Sales by Individuals in Terms of the Continuity Criterion
    (Tax Problems Journal, March 2010)
  • Assessment of Applications to the Assessment Commission for Tax Base Determination in Terms of Statute of Limitations
    (Tax Problems Journal, February 2010)
  • VAT Treatment of the Delivery of Residential Units by Housing Construction Cooperatives to Their Members under Law No. 5904
    (Tax Problems Journal, August 2009)
  • VAT Assessment of Turnover Bonuses and Subsequent Price Difference Payments Made Due to Price Reductions Paid by Foreign Companies to Domestic Companies
    (Tax Problems Journal, April 2009)
  • Annulment by the Constitutional Court of the Part of Provisional Article 1 of Law No. 4842 Concerning the Fund Share and Its Assessment
    (Lebib Yalkın Journal, August 2008)
  • Recent Legislative Amendments on Granting and Revoking Tax Exemptions for Foundations
    (Tax Problems Journal, October 2003)
  • Restructuring of the Revenue Administration
    (Yaklaşım Journal, August 2003)
  • The Time Limit for Issuing Investigation Authorization Decisions under Law No. 4483 on the Trial of Civil Servants and Other Public Officials
    (Tax Problems Journal, December 2000)
  • Regulations on Stamp Duty Exemptions and Exceptions Not Covered by the Stamp Duty Law
    (Tax Problems Journal, September 1999)