book in an electronic environment to create, save, store and want to submit the real person of taxpayers Electronic Signature Law produced within the framework qualified electronic certificate or 397 consecutively numbered Tax Procedural Law General Communiqué Within the framework of legal entities 397 as the number of taxpayers in the framework of the General Communiqué on Tax Procedure Law, “Financial Seal” will have to be provided.
the Ministry of Finance and the Ministry of Customs and Trade Electronic Book General General Communiqué Amending the Communiqué was published in the Official Gazette. According to this book in an electronic environment to create, save and preserve natural and legal persons who wish to submit taxpayers must bear the conditions had to be changed. Accordingly, the real person of taxpayers Electronic Signature Law produced within the framework qualified electronic certificate or 397 consecutively numbered Tax Procedural Law General Communiqué within the framework Financial seal if you have obtained the legal entity of taxpayers 397 consecutively numbered Tax Procedure Law, the General Communiqué “in accordance with the Financial Seal” have provided has to have a .
As of today, legal entities electronic books, is about following the end of the third month until the last day (of the accounting period to the last month’s books corporate tax declaration given month until the last day) to confirm with their own financial seal.
monthly periods, only submitted for approval to convey the records are in the month, will contain the records of the previous month. Period or during the calendar year can be started to keep the electronic book. However, in the calendar year period or electronic bookkeeping for beginners, within one month following the date on which they begin to delve Subscribe approval to closing.
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