In scope Serial No. 459 General Communique on TPL (OG: 24.12.2015), first and second class merchants and self-employed, traders whose income are determined in a simple procedure, farmers who have to keep books and tax-exempt tradesmen, making all kinds of collections and payments in excess of 7.000 TRY through intermediary financial institutions are obliged to certify such collections and payments with documents issued by institutions in question. According to Serial No.540 General Communique on TPL, published on Official Gazette dated July 23, 2022, the obligation of those which are in scope of certification obligation for their payments and collections through financial institutions regarding their transactions to be made with foreign persons and/or non-resident (Turkey) individuals is abolished. However, it is obligatory to write passport numbers of individuals in question on related invoices and certify the amounts, collected in cash in this framework, until the end of first working day following the collection of such amounts by those under certification obligation in order to benefit from above practice. The communique has entered into force on its publication date (July 23, 2022). | 
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