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Communiqué on Amendments to the Electronic Ledger General Communiqué prepared by the Ministries of Treasury, Finance and Trade, Official Gazettepublished in.
Accordingly, All taxpayers who keep books on the balance sheet basis 1 It will be included in the e-Ledger application as of January 2025. The books of the taxpayers in question will be kept electronically..
According to information obtained from the Ministry of Treasury and Finance, 2012 Since 2017, taxpayers who have been obliged to participate in the electronic invoice application and companies subject to independent audit within the scope of the relevant provisions of the Turkish Commercial Code have been required to be included in the e-Ledger..
1 MILLION NEW TAXPAYERS ARE EXPECTED TO BE INCLUDED
In this context, approximately 720 General ledger and journal books of 1,000 taxpayers are kept electronically..
Approximately with modification 1 Millions of new taxpayers are expected to be included in the e-Ledger application.. In this way, paper, Costs such as printer and notary expenses can be saved.
CHANGES HAVE BEEN MADE IN DURATIONS
With the regulation, the books kept in the e-Ledger application and the certificates related to them are submitted to the Revenue Administration. (GİB) The deadlines for electronic uploads have been changed..
In this context, These periods have been differentiated for income tax and other taxpayers in order to balance the density of professionals and to distribute the burden that may occur in the systems..
Loading times, Regarding the books and certificate files from income tax payers, For those who prefer monthly top-up, until the end of the 10th day of the 4th month following the relevant month., 3 Temporary for those who choose to upload during the monthly period tax It was arranged until the end of the 10th day of the month following the month in which the declaration will be submitted..
Other taxpayers, such as corporate taxpayers, will be able to make uploads on the 14th day of the months in question..
PENALTY WILL BE IMPOSED FOR INCOMPLETE INFORMATION
By notification, Procedures have been regulated for those among the compatible software companies authorized by the Revenue Administration who are found to have violated the procedures and principles regarding the e-Ledger application..
In this context, Special irregularity fines will be imposed on compatible software companies whose deficiencies are detected and the deficiencies will be requested to be corrected..
The software compatibility approvals of compatible software companies that do not correct the deficiencies within the given period of time and those whose deficiencies are detected more than once within the same calendar year may be canceled by the Revenue Administration..
The regulations in the communiqué aim to increase tax compliance..
Your notification, Provisions regarding taxpayers who keep books on the balance sheet basis to be included in e-Ledger as of the new year 1 It will come into force as of January 2025, Other provisions will apply from today..
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