1- Introduction
As of September 25, 2025, KURGAN (Corporate Supervised Analysis System – CSAS) has been launched. This system analyzes all your commercial transactions in real time and flags risky invoices and expenses for review. According to the “Suspicious Transaction Reporting Guide” published by MASAK, your financial advisors are also held directly responsible for these transactions.

Non-Deductible Expenses

1. Vacation & Entertainment Expenses
⚠ Hotel, resort, flight tickets or tour expenses of the company owner and their family.
⚠ Personal weekend vacations invoiced to the company under the name of “business trip.”
⚠ Personal event expenses such as entertainment venues, concerts, theaters, or festivals.

2. Personal Expenses
⚠ Home renovations, painting, kitchen/bathroom upgrades.
⚠ Furniture, appliances, TVs, air conditioners purchased for personal use but invoiced through the company.
⚠ Vehicle maintenance and fuel costs of family members.
⚠ School fees, private lessons, or courses for children.

3. Cash Register Receipts
⚠ Grocery, cleaning, or personal care shopping.
⚠ Stationery, hobby, or decoration items for home use.
⚠ Restaurant, café, fast food, or other personal dining expenses.
⚠ Cinema, gym, arcade, or similar personal leisure expenses.

4. Vehicle & Transportation Expenses
⚠ Maintenance, repair, insurance, motor vehicle tax (MTV), and casco of private cars.
⚠ Fuel expenses for vehicles used for vacations or personal purposes.
⚠ Plane, train, or bus tickets purchased for personal travel.

5. Other Improper Practices
⚠ Personal credit card expenses invoiced to the company.
⚠ Gifts or luxury items not related to business activities recorded as expenses.
⚠ Household internet, electricity, water, or natural gas bills charged to the company.
⚠ Private healthcare expenses or individual insurance premiums of family members invoiced under the company.

Bumerang Denetim’s Preventive Solution

At Bumerang Denetim, we provide specialized audit and consultancy services to ensure your CSAS and MASAK compliance, detect risky transactions, and safeguard your expense records.

• Reviewing your current accounting system.
• Reporting risky transactions and expenses.
• Restructuring your accounting processes.
• Preparing documents to defend you during tax audits.

Sincerely,
Bumerang Denetim