E-Accounting Book Integration

Transcription

1 E-Accounting Book Integration

2 What is the E-Accounting Book Integration? Manner irrespective of the provisions, according to Tax Procedure Law and / or in with the Turkish Commercial Code; E - Accounting Book is a collection of records which includes information that should be included where shall be kept in Accounting Books, Accounting Books can be stored at electronic storage which announced formats and standards from web site at « In the present case, the electronic «Journal(Daybook)» and«ledger» s formats were determined

3 E-Accounting Book Communiqué on Tax Procedure Law «E-Accounting Book» application is started with Electronic Accounting Book General Communiqué in Legal Newspaper at the date of with 1 Order Number and Number. According Tax Procedural General Communiqué which Order Number is 421 when published on , taxpayers which must covered electronic Accounting Book application they have been required to pass the calendar year 2014

4 Scope of E-Accounting Book Taxpayers If taxpayers (which is Real and Legal persons) want to create, save, maintain and submit their Accounting Books at electronically, they must fulfill the following conditions. Real Person Taxpayers must have electronic signatures and Legal Person Taxpayers must have financial seal according to produced by 5070 Electronic Signature Law Taxpayers which passed E-Invoice must pass E-Book Application at the same time. However, taxpayers is not mandatory to pass E-Invoice who may still use E- Accounting Book application voluntarily Electronic Accounting Book keeping, registration, approval, storage and submission of the software used to be a software compatibility approved. Taxpayers who wish to pass e-accounting Books, 1st day of the month which want during the year may switch. For this, closing notary receives approval for physical books remaining from the old months, so that taxpayers does not have to keep the physical book no longer(communiqué No. 1 Electronic Accounting Book ).

5 Advantages of E-Book Book Printing Costs: None Notarization Charges: None Monthly / Annual E-Accounting Book Cost Verification: None Monthly / Annual E-Accounting Book Archive Costs: None Anxiety to E-Accounting Book Information Sharing with Third Parties : None

6 E-Book Application E-Accounting Books created to 3 months Until the end of the following third month, relevant patents are obtained. Last month's patents can obtained, corporate tax declaration can be up to Approving the closing of the Accounting Books on the old records are made. E-Books and berats must store where TC laws are valid. An approved software(3rd party or internally developed software) are mandatory

7 E-Book Workflow

8 E-Book Storage and Submission E-Books and it s patents(*) must be stored by taxpayers when submitted to prompted Taxpayers must stored it s e-books and patents within the periods of tax law, commercial(ttk) and other arrangements by electronic, magnetic or optically and must submitted it s e-books and patents by electronic, magnetic,optical means and in a readable format. (*) E-Book Patent: Created in electronic form in relation to the book, containing appropriate informations standarts from determined by GİB and approved by Presidential financial seal

9 E-Accounting Book Storage and Submission Storage and submission obligation includes the accuracy of electronic Accounting Books and patents, which related to the integrity and stability of all kinds of electronic records and data (electronic signature and financial seal of values are included), database file, storage medium and all of the verification and visualization tools, e-accounting Books must be provide able to easily access, understandable and correctly in a format to be able to view and be able to produce legible paper prints when requested. They must maintaining e-accounting Books and patents their own computing systems who granted permission for electronic Accounting Books. A judgment in terms of GİB does not express for third parties or for storage operations abroad. The liability of storage must fulfillment within the boundaries of T.C. or must fulfillment where T.C. laws are valid.

10 Criminal Sanctions Taxpayers who e-accounting Book-keeping requirement imposed can not keep carrying on paper.if these taxpayers keep carry on paper, they can assumed to not have Accounting Book keeping.( 1st Degree Criminal Fraud, Ex Officio Appreciation reason, KDV reductions are likely to be rejected). Apart from these, based TTK; If the Accounting Books are not kept in accordance with the provisions of Article TL administrative penalty is applied.(ttk Art. 562/1) If fhe absence of commercial Accounting Books or does not contain any records of commercial Accounting Books or does not to be stored in accordance with this Act, criminal fines minimum three hundred days applied.(ttk Art. 562/6)

11 Why EDM Accounting Book? Platform Independent, working integrated with all accounting system 10 year guarantee to store and read the document 3DS 256-bit data encryption technology Approval and Process management BACK TO BACK warranty (Losses are fully met against possible software errors)

12 E-Accounting Book Example: Big Accounting Book XBRL - GL taxonomy, was chosen specifically for e-accounting Books For example: the type of document to be prepared documentinfo which include to data group entriestype (Document Type) field is determined by checking. This field for Big Accounting Book document document will be created by document will be created by by selecting the ledger 12

13 E-Accounting Book Example: Daybook "A entriestype" (Document Type) field will be created by selecting "Journal" for Daybook document 13

14 E-Accounting Book Patents Example Hash-Code to be obtained obtained result of signing from e-bookdocument in XBRL format signed with financal seal 14

15 Certifications

16 Certifications

17 Certifications

18 5.000 Corporate Customers

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20 Bilişim Thanks