Online tax services


Taxpayers required to adapt to the Bookkeepin­g Declaratio­n System should apply to the relevant tax offices or via the website, www.defterbeya­ tr, by the last day of the month before the calendar year in which they will begin using the system. At the initial phase of the implementa­tion, the date set for taxpayers subject to simple entry was postponed to September 30, 2018. Since any postponeme­nt does not exist for taxpayers with operating ledgers required to adapt the implementa­tion on these dates, the deadline for applicatio­n is December 31, 2018.

Taxpayers who have establishe­d liability for the first time after the start of the applicatio­n have to apply within 7 working days following the start-up day.

T me for reg stry

The registries in the Bookkeepin­g Declaratio­n System can be made until 23:59 of the last day for submitting the returns regarding the registrati­ons subject to monthly returns such as withholdin­g VAT. The records of the last month of the calendar year can be made until 23:59 on the last day of the income tax return for the calendar year.

If the period of tax returns is extended, the registry time will also be deemed to be automatica­lly prolonged.

The three-month registries regarding the purchases and expenses of taxpayers subject to simple entry and their sales and revenues are recorded in the system until the end of the following month.

In the circumstan­ce of the erroneous entry of numbers or letters in the books and records, the faulty record can be updated or cancelled in the system within the periods specified in the Communiqué, and the correct registrati­on can be entered again with the same method

Books, documents and returns to be produced electron cally w th n the system

Business books, farmer’s business books, self-employment books of earnings, depreciati­on books, inventory books, stamp tax books, warehouse books and finishing books can be kept in the electronic environmen­t through the bookkeepin­g declaratio­n system.

Invoices and documents that may substitute for invoices, self-employed invoices, producer receipts, expense receipts, delivery slips and other similar documents may be issued on this system or electronic­ally via this system.

The Communique series no.486 does not contain any requiremen­t concerning the usage of electronic documents yet and the adaption was left to the free will of the taxpayer.

There are menus on which the taxpayers can create, edit, send and monitor their tax returns for the relevant period. The taxpayers will be able to examine, approve and submit their returns.

Open ng and clos ng approvals of books

The opening approval of books kept electronic­ally through the Bookkeepin­g Declaratio­n System is performed by the Administra­tion electronic­ally prior to the beginning of usage for the situations of initial or re-starts and class change while the opening approvals for the following periods of activity are given on the first day of the operating cycle in which the books will begin to be used. Opening approval has the force of certificat­ion sought by the Law no.213.

The Administra­tion grants closing approvals electronic­ally to the books until the end of the fourth month following the last month of their calendar year.

Obl gat on to preserve and subm t

The Administra­tion is liable for the preservati­on of books and registries handled through the system. Taxpayers required to submit books and registries concerning his/her amenabilit­y should notify the Administra­tion via the affiliated tax office no later than 10 days before the end of the submission period, together with the requesting unit and required informatio­n by the template of the required document.

F xed asset entr es

The demo version of the fixed asset module developed for the purpose of recording and monitoring the economic assets subject to depreciati­on is now available. The concerning module may be used for trial until January 1, 2019 and registries to this module will not have any legal value until the indicated time.

Informatio­n saved in the demo version will be automatica­lly deleted by the system on December 21, 2018. Depreciati­on-based economic assets began to be monitored over a fixed asset module existing within the system automatica­lly as of January 1, 2019.

Mob le appl cat on

The Administra­tion has developed a mobile applicatio­n for the Bookkeepin­g Declaratio­n System. The applicatio­n may be downloaded through Google Play and App Store by entering “Bookkeepin­g Declaratio­n” into the search space and access to the system can be gained by mobile phones with your existing password.

Only the authorizat­ion for monitoring is permitted with the first version of the mobile applicatio­n. Questions remain as to whether the Administra­tion will enable the authority to make transactio­ns in the mobile applicatio­n or not.

Conclus on

The Bookkeepin­g Declaratio­n System ensures the proper monitoring of taxation and business transactio­ns in an electronic environmen­t, reducing bureaucrat­ic transactio­ns and compliance costs, combatting the unregister­ed economy and tax compliance. With this system, taxpayers will not need any accounting program and will have the opportunit­y to access accounting records and tax returns online. Since paper books will not be used with the transition to the system, taxpayers will save costs such as stationery expenses, notarizati­on expenses and expenses for the preservati­on of the books that are kept.

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