Tuesday, December 3, 2013

E-book has become clear in the calendar - Today

Ismail KÖKBULUT Ismail KÖKBULUT is ikokbulut@bugun.com.t

As is known, left behind in the previous period the Ministry of Finance 421 as No. TPL General Communiqué some taxpayer groups, electronic bookkeeping and electronic invoicing application is not included in the obligation imposed.

This obligation within the scope of taxpayers; electronic billing application to the 2013 calendar year, the electronic book application of 2014 in the calendar year exceed the compulsory as had been stated.

Revenue Administration left behind last week, remove the 67 Serial No. Tax Procedure Law circulars, electronic book transition process regarding some additional explanation has been found. Thus, the e-book has become more pronounced in the calendar.

e-book What?

Electronic book; manner irrespective of the provisions to the Tax Code and / or the Turkish Commercial Code, according to which must be kept in the books to take place information, including electronic records given to all the name is defined as.

book in an electronic environment to create to save, preserve and want to submit, or this obligation within the scope of natural and legal persons of taxpayers following requirements are expected to:

a) a natural person taxpayers’ 5070 Electronic Signature Law produced within the framework qualified electronic certificate to have

b) Legal persons taxpayers’ financial seal if you have obtained, the

c) Electronic book keeping, registration, approval, storage and submission to use the software’s compatibility-approved software to be.

Who have to keep e-book?

his determination by the Ministry of Finance; them, E-invoicing obligation which has been brought taxpayers as well as e-books also have to pass.

In other words, if the e-bill is covered by any additional terms or conditions without the need for an e-book to context are entering means.

e-book will be how?

Electronic Book General Communiqué No. 1 as the e -book will begin holding, www.edefter.gov.t internet address announced in the format and in accordance with standards and monthly basis with the electronic book creating and storing will begin; further period or during the calendar year as electronic books be implemented can be expressed has.

According to this e-book which will keep the taxpayers, custom or packaged software generating software manufacturers’ programs that can be used, such as software themselves able to develop.

However, in both cases will be used in the program (software) Revenue Administration ‘s supposed to be approved.

e-book on how to handle the calendar?

As is known, 421 as No. TPL General Communiqué on the e-book-keeping obligations covered by the taxpayers, electronic book application 2014 calendar year (electronic book software developed its own taxpayers who 01.09.2014 As of electronic book test processes completed with success they should have been) was stated to be mandatory in passing.

Revenue Administration has released a new application with a circular clarified on the transition date. Accordingly, the electronic book-keeping obligation to the taxpayers of the;

a) Electronic notebook application in 2014 in December, applicants 1/1/2015, from the date

b) electronic book application in 2014 before December applicants 2014 at the latest from December to begin

c) Special periods are subject to the 01/12/2014 before the date of the electronic book application to apply for and 2014 at the latest in December electronic bookkeeping must start being.
/> e-books are not kept, what happens?

Electronics bookkeeping obliged the taxpayers’ paper environment bookkeeping not possible. Paper books are kept in the environment will be deemed to have kept no books. In this case, necessity does not obey, about the Tax Code of the penal provisions shall apply to.

In addition, electronic bookkeeping is supposed to on paper bookkeeping continuing the KDV discount on the experience problems likely. Therefore quite essential importance to be given to the situation.

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