142 / 473
COMMERCIAL LAW
129
Electronic Signature Law or a financial seal within the framework of the
General Communiqué on the Tax Procedural Code Serial No. 397. Legal
person taxpayers should obtain the above mentioned financial seal.
Before the above stated amendment, only legal person taxpayers could
obtain the financial seal, but after the amendment real person taxpayers
can also obtain the financial seal and approve the electronic books with it.
Also, the software used in keeping, recording and submission of
electronic books should obtain compliance approval.
When applying to implement the use of electronic books, the taxpayers
who meet the above stated conditions should apply in accordance with
the application guide published on the official website of the electronic
books portal
1
.
Making Electronic Books
In order to make electronic books, the forms and standards published
on the official website of the electronic books portal
2
should be followed.
Electronic books can be made and kept monthly in compliance with such
forms and standards.
In line with the amendment brought with Article 3 of the General
Communiqué on Electronic Books (Serial No: 2), electronic books should
be signed with a secured electronic signature or approved with financial
seal by the real persons and approved with financial seal by the legal
persons up to the last day of the third month following the related month.
Before the amendment, electronic books were signed with a secured
electronic signature or approved with financial seal up to the last day of
the month following the related month.
After the above mentioned steps followed by real and legal persons,
electronic files certified by the Revenue Adminstration must be received
for the electronic books and these electronic files must be preserved until
they are submitted.
1
Please see.
www.edefter.gov.tr(Date of access: 30.12.2013).
2
Please see. fn. 1.