Activities of foundations and associations other than commercial purposes are not covered by e-Ledger. Economic enterprises subject to corporate tax and those required to keep books according to the balance sheet method according to the Tax Procedure Law are also required to use e-Ledger as of January 1, 2025.
You can review the relevant section of the e-Ledger General Communiqué on the subject from the link below.
Source: : ELECTRONIC LEDGER GENERAL NOTIFICATION – (SEQUENCE NO: 1)
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