Pertaining to the Article 220 of Tax Procedures Law, certification of - Journals and inventory registers, - Operating ledger, - Farmers operating ledger, - Production and processing tax books, -Transportation tax books - Revenue books of foreign transportation companies and - Self-employed income books is mandatory. Taxpayers whose accounting period is the calendar year must have certified their books to be used in 2018 until the end of 2 January 2018 Tuesday (since 31 December corresponds to the weekend). For the taxpayers which switched to the implementation of e-book, we would like to remind you of that the books other than general ledgers and journals (inventory and stamp tax book etc…) should be certified according to the guidelines indicated above. Also, the taxpayers subject to single entry and the self-employed which will be starting to use the “Electronic Bookkeeping Declaration System” as of the start of 2018 (excluding the notaries and the ones subject to the execution of notary task) should take action for book certifications of 2018 in line with the principles indicated in the Tax Procedures Law General Communique series no.486. Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
Best Regards,
Kuzey YMM ve Bağımsız Denetim A.Ş. | 
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