Electronic bookkeeping declaration system

Pınar Arık

Introduction

 

The requirement of handling bookkeeping entries through the Revenue Administration’s web site (www.defterbeyan.gov.tr) electronically instead of hard copies, as of 01.01.2018 for the self-employed and taxpayers subject to simple entry and as of 01.01.2019 for the taxpayers with operating ledger has been introduced through the Electronic Bookkeeping Declaration System Implementation Communique series no.486, published in the Official Gazette dated 17 December 2017. In the Communique, exemption is granted by identifying the effective date of implementation for the notaries subject to the self-employment book as 01.01.2019. The effective date of implementation for taxpayers keeping self-employment book and operating ledger together is set as 01.01.2018.

 

Application

 

Taxpayers required to adapt the Bookkeeping Declaration System should apply to the concerning tax offices or via the web address of “www.defterbeyan.gov.tr” until the last day of the month before the calendar year in which they will be starting to use the system. At the initial phase of the implementation, the date set for taxpayers subject to simple entry was postponed to 30 September 2018 through the Communique series no.499, published in the Official Gazette dated 29.05.2018. Since any postponement does not exist for the taxpayers with operating ledgers required to adapt the implementation on these dates, the deadline for application is 31 December 2018.

 

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

 

Time for registry

 

Registries in 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 deemed to be automatically prolonged. The 3-month registries regarding the purchases and expenses of the 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 that wrong entry of numbers or letters in the books and records, the wrong record can be updated or cancelled on 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 electronically within the system

 

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

 

Invoices and documents that may substitute invoices, self-employed invoice, 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.

 

Opening and closing 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 be started to be used. Opening approval has the force as the 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.

 

Obligation to preserve and submit

 

The Administration is liable for the preservation of books and registries handled through the system.

 

Taxpayers demanded to submit the books and registries concerning his/her amenability should notify the Administration via the affiliated tax office not later than 10 days before the end of the submission period, together with the requesting unit and demanded information by the template of document demanding submission. 

 

Fixed asset entries

 

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 1.1.2019 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 31.12.2018. Depreciation-based economic assets will be monitored over a fixed asset module existing within the system mandatorily as of 1.1.2019.

 

Mobile application

 

The Administration has developed a mobile application for the Bookkeeping Declaration System. 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. It is wondered by the taxpayers that whether the Administration will enable the authority to make transactions in the mobile application or not.

 

Conclusion

 

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

 

 

 

Explanations in this article reflect the writer's personal view on the matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any responsibility in respect of the information and explanations in the article. Please be advised to first receive professional assistance from the related experts before initiating an application regarding a specific matter, since the legislation is changed frequently and is open to different interpretations.

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