Online tax services
Taxpayers required to adapt to the Bookkeeping Declaration System should apply to the relevant tax offices or via the website, www.defterbeyan.gov. 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.