All taxpayers who are obliged to keep a book in accordance with the Tax Procedure Law in Turkey can switch to the e-Ledger application. In this context, any taxpayer institution or organization such as commercial enterprises, self-employed people, cooperatives, associations, foundations can use the e-Ledger application.
In addition, taxpayers who want to switch to the e-Ledger application must register to the e-Ledger Portal on the website of the Revenue Administration and log in to the system. Detailed information on registration and entry procedures for the e-Ledger application is available on the website of the Revenue Administration.
What is E-Ledger ?
e-Ledger is electronically keeping the books that taxpayers in Turkey are obliged to keep within the scope of the Tax Procedure Law. The e-Ledger application has been used by taxpayers as of January 1, 2016, in accordance with Article 232 of the Tax Procedure Law.
With the e-Ledger application, taxpayers can create, store, edit and declare the books they have to keep in accordance with the Tax Procedure Law in electronic environment. In this way, time and cost savings are provided for operations such as storing, archiving and declaring the books kept in paper form, while at the same time, it becomes possible to perform tax transactions quickly and safely.
Who Can Switch to E-Ledger Application?
Use of Financial Seal, E-Signature and Time Stamp in E-Ledger
In the e-Ledger application, the use of financial seal, e-Signature and time stamp is mandatory. The use of these elements increases the reliability of the e-Ledger, ensuring the authenticity of the ledger records and preventing situations such as deletion, alteration or loss of ledger records for reasons other than force majeure.
A financial seal is a type of electronic signature issued by the Revenue Administration that allows taxpayers to electronically sign tax returns and similar documents. E-Ledger records are protected electronically by being signed with a financial seal.
E-signature, on the other hand, is a type of electronic signature used for signing electronic documents. In the e-Ledger application, taxpayers can sign the ledger records using their e-Signatures.
Timestamp is a service used to prove that a document was created on a specific date and time and its current status. E-Ledger records are marked with a timestamp along with the date and time they were created to preserve the authenticity and integrity of the records.
The use of these elements is extremely important for the security and validity of e-Ledger records. Since e-Ledger records are protected with these elements, a secure electronic environment is provided between both the tax administration and taxpayers.
What Does E-Ledger Do? What Does It Gain Us?
The e-Ledger application is an application that enables taxpayers to keep books in accordance with the Tax Procedure Law and to keep their book records electronically. The e-Ledger application provides many benefits to taxpayers. These are:
Easy and fast transaction opportunity: Thanks to the e-Ledger application, taxpayers can easily and quickly perform their bookkeeping and declaration transactions. In addition, transactions made in electronic media result in faster results than transactions in paper media.
Safe storage: E-Ledger records are protected with elements such as financial seal, e-signature and time stamp, and are securely stored and become unalterable. In this way, the authenticity and integrity of the ledger records are preserved.
