The Communiqué Amending the General Communiqué on Electronic Ledgers (Serial No: 1) was published in the Official Gazette on May 21, 2024.
Among other amendments, the deadline for ledger submissions has been changed. Previously, submissions had to be completed by the end of the third month following the relevant month for monthly submissions, and this deadline has now been extended to the 10th day of the fourth month following the relevant month. The deadline for submissions based on interim tax periods has been extended to the 10th day of the third month following the period.
In addition, taxpayers who are required to use the e-ledger system but do not join by the start of the requirement will have their e-ledger accounts automatically opened by the Turkish Revenue Authority (TRA).
For more details on the Turkish e-ledger system, please visit our website.
