Tax Procedure Law Circulars 202

1. Introduction: In accordance with the requests submitted to our Presidency, based on the authority in the repeated Article 242 of the Tax Procedure Law No. 213, the deadline for the creation and signing of electronic ledgers (e-Ledgers) that must be created and signed by those included in the e-Ledger application by June 10, 2026, and June 15, 2026 (due to June 14, 2026 falling on an official holiday), as well as the deadline for uploading the electronic ledgers and reports to the Revenue Administration's Information Processing System, is the subject of this Circular.

2. Extension of the Deadline for the Creation and Signing of Electronic Ledgers and the Uploading of Electronic Ledgers and Reports: The deadline for the creation and signing of electronic ledgers (e-Ledgers) that must be created and signed by those included in the e-Ledger application by June 10, 2026, and June 15, 2026 (due to June 14, 2026 falling on an official holiday), as well as the deadline for uploading the electronic ledgers and reports to the Revenue Administration's Information Processing System, has been extended until the end of Tuesday, June 30, 2026.