WorldElectronic declaration opportunity was provided to taxpayers included in the Ledger Declaration...

Electronic declaration opportunity was provided to taxpayers included in the Ledger Declaration System.

Ministry of Treasury and Financeof the Revenue Administration of theCommuniqué Amending the General Communiqué on Tax Procedure LawIt entered into force after being published in the Official Gazette.

By notification, Ledger Statement SystemA number of innovations were made to facilitate the work of taxpayers from time to time until the operation of the system.

In this context, taxpayers included in the Ledger Declaration System were given the opportunity to submit their declarations via the Electronic Declaration System, as in other taxpayer groups.

Thus, it was aimed to increase the efficiency in the declaration submission processes and to reduce the systemic intensities that may be experienced.

The time for entering income and expense records into the Ledger Declaration System and sending the returns to the Revenue Administration electronically was separated for taxpayers who keep their records with documents (accounting slips etc.) These taxpayers were given time until the 15th of the second month following the records for a one-month period that had to be entered/transmitted to the Ledger Declaration System.

Records and books can be submitted electronically.

With the Communiqué, an arrangement was made for the collective transmission of income and expense records to the Ledger Statement System through accounting programs that provide the necessary integration with the system.

The taxpayers within the scope of the system will be able to complete the closing certification transactions of their books electronically and automatically by the system until the end of the second month following the month in which their income tax returns for the relevant year should be submitted.

In the system, the records and books kept electronically can be submitted to the requesting authorities, in paper form approved by the tax office, within the retention and submission period specified in the relevant law.

The said records and books can also be downloaded as electronic ledger files through the Ledger Statement System and submitted to the competent authorities in the electronic environment. Thus, significant efficiency was achieved for business processes in legal book requests.

In the current practice, records and books can only be requested through the tax office in case the taxpayer cannot be reached, with the regulation made, these requests can also be met electronically by the Presidency.

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