Regulation to reduce taxpayer notification obligations

The “Communiqué Reformatory to the General Communiqué of the Tax Procedure Law” prepared by the Ministry of Finance and Finance Tax Administration (GIB) was published in the Official Gazette.

Taxpayers whose purchases or sales are less than 5 thousand lire, or who make their purchases or sales with e-Documents, will no longer need to present a “Ba-Bs form”.

With the Communiqué, the Presidency has implemented an important norm that reduces the notification obligations of taxpayers.

According to the statement made by the Ministry regarding the regulation, taxpayers who keep books on the basis of the balance, report their purchases or sales of goods or services above 5 thousand TL monthly with Ba-Bs forms in electronic environment. There are approximately 1.6 million taxpayers who file Ba-Bs this way.

THEY WILL NOT REALIZE THE SHAPES

With the regulation made last year, taxpayers whose total purchases or sales are less than 5 thousand liras, or who make their purchases or sales with electronic documents such as Electronic Invoice, Electronic Self-Employment Receipt, Electronic Producer Receipt, can Submitting these forms as “I don’t have the information to report on the Ba-Bs notice,” they had to check the box and submit it electronically.

With the new Communication, the obligation of taxpayers to present the Ba-Bs forms is eliminated. Consequently, taxpayers whose purchases or sales are less than 5 thousand lira, or who make their purchases or sales with electronic documents, will no longer need to submit a Ba-Bs form.

Thus, 1.4 million taxpayers for those who file Ba and 1.5 million taxpayers for those who file Bs will no longer make any notification regarding these forms.

In accordance with the regulation, GİB may remove the obligation to include this information in the Ba-Bs forms with an announcement on its official website, if it receives information from public institutions on the purchase and sale of taxpayers in electronic media.

In this way, there will be no need for taxpayers to report part of the information already reported in the aforementioned forms.

The Notice entered into force to be applied to the notification forms to be submitted for the following notification period. (AA)