Izmir Chamber of Certified Public Accountants (YMMO) ??President Sadi Cetin, in his speech at the seminar, “Personal computers and the Internet becomes more integrated into our lives every day, living in the age of electronic information and communication practices increasingly concentrated. In parallel with the rapid change in information technology, the rapidly changing the rules of the global economy. Companies are now in a world without borders, in order to increase competitiveness, trying to keep up with the new world order. On the other hand, as well as companies to keep pace with a dazzling era of communication, many organizations trying to continually renew itself. In this sense the Revenue Administration, an organization that implements electronic applications emerges as quite intense. Internet tax office, which is implemented by the Revenue Administration, e-statement, e-petitions, e-foreclosures in many applications, such as e-invoicing and e-book is now added. E-invoicing and e-book applications, integration with the world economy in Turkey and Turkish companies is one of the most important steps to be taken. E-billing and e-books, companies, labor, paper, printing, archiving will provide the opportunity to save money on many issues. We also provide managerial and supervisory opportunities, as well as the many global opportunities will present the internationally recognized, “he said.
Ugur DoganDepartment of Revenue Administration, the “CPA president of the chamber, as stated by Sadi Çetin, in order to achieve all of these goals, 13 December 2011,” Electronic Book General Communiqué “(Order No. 1) and published 01.01.2012 from the date of implementation of the e-book is allowed. Then, with the Notices 397 and 416 of the Tax Code Sequence No. taxpayers were entitled to the application of electronic billing. On the other hand increasing taxpayers’ compliance to tax laws, following the prevention of informality, electronic billing and electronic book-keeping requirement with the aim of using the “Order No. 421 was published in the General Communiqué on Tax Procedure Law. Place Communiqué No. 58 of the Tax Code Circular understood and explained in sections. General Communiqué on Tax Procedure Law Order No. 424 also with some of the deficiencies corrected, “he said.
WHO ENTERS THE SCOPE OF E-INVOICE?
in the first group; lubricant is licensed under the Petroleum Market Law No. 5015 of them with the ones in the calendar year 2011 cost the taxpayers at least £ 25 million as of 31.12.2011 are those with gross sales revenue.
In the second group, attached to the Law on Special Consumption Tax 4760 (III) in the list of goods manufactured, built or imported goods in the calendar year 2011 the taxpayers with those of them at least £ 10 million as of 31.12.2011 are those with gross sales revenue.
taxpayers in this context, since September of 2013, e-billing and e-book on my application since September of 2014, and were obliged to use.
E-invoicing and e-book applications
According to the regulations, the coverage which taxpayers be able to edit the bill on paper. If you arrange their, these invoices and other relevant legislation to be considered as regulated by the applicable penal provisions.
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