General Communiqué on Tax Procedure Law (Serial No: 593)

Article 1: The subject of this Communiqué is the determination of the procedures and principles regarding the issuance of electronic documents from new generation payment recording devices to support the registered economy, promote the use of electronic document applications, facilitate business processes, and increase tax compliance levels.

Article 2: (1) In the 4/1/1961 dated and numbered 213 Tax Procedure Law; - In the second paragraph of the repeated Article 242, it is stated that, “... The provisions regarding books, records, and documents in this Law and other tax laws are also applicable to electronic books, records, and documents. The Ministry of Finance is authorized to determine different procedures and principles for electronic books, documents, and records from those applicable to other books, documents, and records. The Ministry of Finance is authorized to determine the procedures and principles regarding the creation, recording, transmission, storage, and presentation of electronic books, documents, and records, as well as the information that must be included in the books and documents permitted to be kept, organized, and presented electronically, in all electronic information communication tools and environments, including the internet, subject to the supervision and control of the Ministry of Finance, to impose an obligation to transfer to a private legal entity established under private law, whose establishment, activities, working and auditing principles will be determined by a regulation to be issued by the President, to determine the formats and standards to be followed in information transfer, and to regulate and supervise the procedures and principles for the use of electronic signatures in transactions covered by this Law.”, - In the first paragraph of the repeated Article 257, it is stated that, “The Ministry of Finance; 1. Is authorized to determine the accounting procedures and principles based on taxpayers and professional groups, to determine the nature, form, and mandatory information to be included in the books and documents that must be kept according to this Law, as well as those that it deems appropriate to be kept or organized, to make changes to them; to print and distribute them for a fee or to have them printed and distributed by third parties, to keep records of them, to impose or remove the obligation of approval, storage, and presentation for these books and documents, to remove the obligation of keeping and organizing the books and documents to be kept according to this Law, … 3. Is authorized to permit or impose the obligation of making the books, records, and documents that must be kept and organized in microfilm, microfiche, or electronic information and recording tools, or to store or present them in these recording environments, to impose the obligation to keep copies of these books and records at the Ministry of Finance or at institutions assigned with the duty of storage, to determine the implementation procedures and principles in this regard, 4. Is authorized to allow the information requested from those who are required to provide continuous information under Article 149 of this Law, as well as declarations, notifications, writings, petitions, minutes, reports, and other documents, to be provided using passwords, electronic signatures, or other security tools in all electronic information communication tools and environments, including the internet, to allow the sending of declarations, notifications, writings, petitions, minutes, reports, and other documents through authorized real or legal persons, to set standards or impose obligations, to determine the procedures and principles regarding the formats and standards to be followed in the transmission of declarations, notifications, writings, petitions, minutes, reports, and other documents and information, to implement these obligations or standards separately according to declarations, notifications, writings, petitions, minutes, reports, and other documents or types of information and transactions, taxpayer groups, and subject matters, to electronically notify the taxpayer, tax liable person, or the real or legal person authorized by them to send declarations, notifications, writings, petitions, minutes, reports, and other documents, regarding the assessment slips and/or notifications issued based on declarations submitted after the legal deadline, either spontaneously or upon request for repentance, as well as notifications issued based on notifications, writings, petitions, minutes, reports, and other documents submitted after the deadline, to send the results of the transactions regarding declarations, notifications, writings, petitions, minutes, reports, and other documents to the relevant persons in all electronic information communication tools and environments, including the internet, and to determine the procedures and principles regarding their implementation, … 6. Is authorized to impose obligations regarding the use of electrical, electronic, magnetic, and similar devices and systems whose characteristics are determined and approved to ensure tax security, to impose obligations regarding the use of special labels and marks such as banderoles, stamps, barcodes, holograms, coupons, seals, and symbols through these devices and systems, … and to determine the procedures and principles regarding their implementation, …”

Article 3: (1) The terms used in this Communiqué; a) Law No. 213: The Tax Procedure Law dated 4/1/1961 and numbered 213, b) Law No. 3100: The Law on the Obligation of Value Added Tax Payers to Use Payment Recording Devices dated 6/12/1984 and numbered 3100, c) Ministry: The Ministry of Treasury and Finance, ç) Presidency/GİB: The Revenue Administration, d) Electronic Document (e-Document): The entirety of electronic records containing the information included in the documents that must be prepared according to Law No. 213, independent of the formal provisions, e) Special Integrator: Integration organizations that have technical competence to provide services to taxpayers regarding the creation, signing, and transmission of electronic documents specified in the General Communiqué on Tax Procedure Law (Serial No: 509) published in the Official Gazette dated 19/10/2019 and numbered 30923, and that can obtain permission from the Presidency after testing and evaluation processes, f) TÜBİTAK: The Scientific and Technological Research Council of Turkey, g) YN ÖKC: New generation payment recording device that can operate continuously online through YN ÖKC TSMs, based on IP, and securely transmit the slips, documents, and financial reports it generates, h) YN ÖKC TSM: The New Generation Payment Recording Device Terminal Service Centers authorized by the Presidency to carry out the services of tracking the YN ÖKC information (production, activation, scrapping, transfer, maintenance, and similar processes), ensuring the confidentiality and security of the slip, document, or report information generated by these devices in accordance with the technical standards determined by the Presidency, collecting, storing, processing, reporting, and delivering to taxpayers and payment recording device manufacturers, and ensuring the preservation of documents within legal periods and their presentation upon request, and delivering electronically to the customer.

Article 4: (1) Among the e-Documents that can be issued under the General Communiqué on Tax Procedure Law (Serial No: 509), those specified in the guides to be published by the Presidency at ynokc.gib.gov.tr and ebelge.gib.gov.tr can be issued from YN ÖKC.

Article 5: (1) The Presidency is authorized to determine the application to be made regarding the issuance of e-Documents using YN ÖKC, the technical requirements to be complied with, and the procedures and principles regarding the implementation through technical guides to be published at ynokc.gib.gov.tr and ebelge.gib.gov.tr.

Article 6: (1) The relevant penal provisions of Law No. 213 shall be applied to YN ÖKC manufacturers who fail to fulfill the obligations set forth for special integrators in this Communiqué and in the General Communiqué on Tax Procedure Law (Serial No: 509).

Article 7: (1) This Communiqué shall enter into force on the date of its publication.

Article 8: (1) The Minister of Treasury and Finance shall execute the provisions of this Communiqué.