electronic bill was delayed 3 months Ministry of Finance, electronic billing application was postponed for 3 months . 30.12.2013 19:42
(ANKA) – Electronic billing practices registered taxpayers each other that they sell goods and performed services they arrange for their bills 1 April 2014 from electronic billing to send and receive will be mandatory. Electronic billing application that is registered with taxpayers who are not registered to the taxpayers they deliver the goods and services for the performance of the general provisions in the framework paper billing arrangements will continue.
Ministry of Finance’s Tax Procedure Law General Communiqué on the Official Gazette published. Communiqué on the subject of the Tax Procedure Law, in accordance with the paper medium to be arranged in the housing and must be submitted that is obliged to invoice electronically regulated and the second copy of the electronically maintained and be submitted for enabling e-Archive Applications on the principles and procedures of this Notification, the issue has created.
-e-ARCHIVE APPLICATION PERMIT THE TAXPAYERS of-
under this scheme electronically generated invoice to receiver as paper sent or electronically transmitted form of the original document, regulating which is maintained by the electronic version, however, duplicators force. Scope of this Communiqué from the Presidency e-archive permit area taxpayers in electronic form, they create invoice electronically to maintain.
397 consecutively numbered Tax Procedure Law, the General Communiqué introduced with the E-Billing application that is registered with staged on the bills referred According to the notification e-bill to create as , transmission, storage, and will be forced to submit request. 397 consecutively numbered Tax Procedure Law, the General Communiqué introduced with the E-Billing Application to non-registered taxpayers e-Archive Applications within the scope of the bill to create a paper environment to send and creation of invoices second copy electronically maintained and when requested to submit to the will be mandatory. Taxpayer for non-e-Archive Applications covered by the invoice creation of its customers at the request electronically transmitting or paper environment to send the generated invoices second copy electronically to maintain and submitted upon request to will be mandatory.
-APPLICATION USE METHOD AND APPLICATION-
practice of taxpayers to take advantage of the General Communiqué on Tax Procedure Law numbered 397 as introduced with the E-Billing Applications need to be registered. Taxpayers e-Archive Application, its data processing systems or have received permission from the presidency through a special data processing system integrator can use two methods. App own information processing system on wanting to use taxpayers www.efatura.gov.t Internet address released in e-Archive Applications Reference Guide describes the conditions in accordance with the application yapacak. to-archive application from the Presidency e-archives are authorized custom integrators computing systems on the Taxpayers who want to use directly and not to refer to specific integrators will also apply to the Presidency. Custom integrators presenting themselves with taxpayers about the requested information www.efatura.gov.t Internet addresses published in the manual contained in the description, according to the Presidency electronically notify the obligation will be.
-ASSESSMENT AND PERMITS-
E-Archive Applications its information processing system for use over applications made to the taxpayer owned the system’s structure, functioning and in this system organized documents and reports in this Communiqué and www.efatura.gov.t Internet address released in e-Archive Guide identified in the principles and procedures in accordance with will be evaluated in terms of whether the Presidency. Presidency deems necessary, may request additional information, such as information processing system of the on-site review taxpayer can make or could make. After evaluating the appropriate application relating to taxpayers with writing e-archive will be allowed.
During the evaluation process deficiencies identified to taxpayers, said shortcomings writing for the period of 1 year will be given. During this period, taxpayers who correct the deficiencies application can be rejected. In this case the taxpayers, within 1 year following the rejection of their applications will not be accepted. This situation of taxpayers e-Archive Applications from the presidency in the e-archives permit the special integrators through to benefit not to hinder.
Presidential
-SPECIAL integrator care providers-
421 consecutively numbered Tax Procedural Law General Communiqué under the Chairmanship special integration of the permit area taxpayers under this Communiqué document you want to edit the taxpayers electronically invoice and e-archiving report creation, fiscal stamps validation, time stamp use and the invoice generated Communiqué of Article 7 in accordance with section electronically to the recipient forwarding service could. E-Archive service systems integrator via a special taxpayer, invoices and custom integrators in the electronic archive of the financial reports and the time stamp of the seal will be able to request the use of. Custom integrators in order to provide the e-library services from the presidency also have to get permission e-archiving. It received permission requirements for the www.efatura.gov.t Internet address released in the guidance will take place.
-RESPONSIBILITY AND CRIMINAL SANCTIONS-
Taxpayers have received their permission organized under contained in the documents they gave Information will be responsible for compliance with the actual situation. Comply with the principles and procedures set out in this Communiqué who are determined based on acts committed penalties contained in the Tax Procedure Code will be applied. This Communiqué be acting contrary to the principles and procedures of taxpayers and special permission e-archiving of integrators that can be canceled by the Department. E-Archive service integrator special permission to be canceled, which serve to alert taxpayers are going to have this issue. Permit revoked custom integrators via e-archive service area taxpayers, within 15 days of another private entegratörl to make a deal or public in accordance with provisions negotiated printing business document on the pressing need to use will be.
E-Archive Application through their system users, documentation of the electronic records corruption, deletion, damage, process muster cases with the extraordinary circumstances of the occurrence of the event, condition Presidency within fifteen days, declaring that records how will complete a detailed plan to deliver will have. Archive Applications via email using their own system, data processing systems, the hardware of all or part of a foreclosure case or confiscation by authorities, the situation no later than three business days to report to the Presidency. E-Archive Applications its data processing systems over the users, information processing system forming software, hardware, files, documentation, and similar elements in any way, partially or completely tax inspectors or Chairman to be appointed by the staff’s access and control to prevent a contract or subject to the license will not be able. Presidency under this Communiqué archives of electronic documents and e-reports, incidental, or may request to be sent to him constantly. E-Archive Application through their system users, the Presidency upon request documentation of information created or maintained used during the hardware that contains the address or addresses assessments and observations can be made that will be required for all technical and physical facility (the appropriate hardware and software, terminals, transportation permits and specialist personnel etc.) will have to offer. E-Archive Applications that benefit from taxpayers consignment invoice can not edit.,
-ELECTRONIC INVOICE REGISTRATION SYSTEM (EFKS) UNDER THE INVOICE for-
Electronic Invoice Registration System (EFKS) within the scope of their bills electronically creating and housing permits that have received taxpayers, the Communiqué of the publication date within 1 year, invoicing processes and information processing systems in this Communication the principles and procedures to match the’re going to have.
-payment recording device, OVER SALES-
Payment recorders placed through the e-invoice or an electronic archive with bill certified in sales, 3100 Law No. and 426 consecutively numbered Tax Procedure Law, the General Communiqué on the arrangements in accordance with the cash register (new-generation fees) will be held information plug the time of sale to be arranged and the dealer or signed by the condition that shipment will replace.
Electronic billing practices registered taxpayers each other that they sell goods and performed services they arrange for their bills 1 April 2014 from electronic billing to send and receive will be mandatory. Electronic bill to taxpayers who are not registered taxpayers who are registered to practice their delivery of goods and services within the framework of the general provisions for the performance will continue to paper billing arrangements. Communiqué as of today came into force.
-Tax Procedure Law CONTAINED IN AND 1 OCAK 2014 DATE APPLY TO BE APPLIED TO BE HAD AND QUANTITIES-
Ministry of Finance’s Tax Procedure Law General Communiqué de was published in the Official Gazette. Accordingly, in 2013 the Tax Procedure Law in the applied amount and the rates of 2013 percent to 3.93 determined as the revaluation rate by increasing the set and 1 January 2014 applicable from the amount and terms of re-determined.
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