Open menu
27Aralık2017

New Processes Are Applied To The Self – Employment Income Bookkeeping

New Processes Are Applied To The Self – Employment Income Bookkeeping

By virtue of the procedures and principles explained in the General Communique with the serial number 486 of the Tax Procedure Law, Self-Employment Income Ledgers will no longer be kept in hard-copy form and starting as of 01.01.2018. These ledgers will be kept electronically on the internet system of the Directorate of Revenue Administration by the “Ledger Declaration” method.

The ledger applications of the books (ledgers) which are to be used by the members of professions whom are liable to income tax, for their own activities and for the self-employed tax payers, should have been completed on the system of the Directorate of Revenue Administration by 31.12.2017. In order to avoid any unjust treatment of the tax payers due to the practice being recent, the application period for 2018 has been extended until 31.01.2018.

It is necessary to follow the below steps during the application on the system;

  • The system shall be accessed from https://www.defterbeyan.gov.tr/
  • The member of the profession who will carry out the transaction should use its own password for the Directorate of Revenue Administration to log on to the system.
  • If there is any additional information, other than those requested on the Book - Declaration System Application Petition screen, it must be mentioned. The tax payers of Stamp Duty should also have their stamp duty book marked.

Yazar Selma Kıy, Kategori Taxation Law

  • Notification!

    The content in this article is for general information purposes only and belongs to CottGroup® member companies. This content does not constitute legal, financial, or technical advice and cannot be quoted without proper attribution.

    CottGroup® member companies do not guarantee that the information in the article is accurate, up-to-date, or complete and are not liable for any damages that may arise from errors, omissions, or misunderstandings that the information may contain.

    The information presented here is intended to provide a general overview. Each specific case may require different assessments, and this information may not be applicable to every situation. Therefore, before taking any action based on the information provided in the article, it is strongly recommended that you consult a competent professional in the relevant fields such as legal, financial, technical, and other areas of expertise. If you are a CottGroup® client, do not forget to contact your client representative regarding your specific situation. If you are not our client, please seek advice from an appropriate expert.

    To reach CottGroup® member companies, click here.

About The Author

Selma Kıy

Certified Public Accountant - SMMM
/tr/mevzuat/item/serbest-meslek-kazanc-defteri-artik-defter-beyan-sisteminden-tutulacak

Diğer Mevzuatlar