Receivables Notification and Sales Notifications (BA-BS) Notifications Abolished
September 25, 2024 WEDNESDAY
Official Gazette Number: 32673
NOTIFICATION
From the Ministry of Treasury and Finance (Revenue Administration):
GENERAL TAX PROCEDURE LAW NOTIFICATION
(NO: 565)
Purpose and subject
ARTICLE 1 – (1) The purpose of this notification is to establish the procedures and principles for ending the application regarding the submission of Form Ba and Form Bs notifications, which taxpayers keeping books based on the balance sheet were required to submit for goods and services purchases and sales exceeding a certain threshold, in accordance with the authority given to the Ministry of Treasury and Finance by Articles 148, 149, 170/A, and repeated 257 of the Tax Procedure Law No. 213 dated 4/1/1961. This is done to reduce tax compliance costs and notification obligations.
Termination of Form Ba and Form Bs notification submission
ARTICLE 2 – (1) Based on the authority granted to the Ministry of Treasury and Finance by Articles 148, 149, and repeated 257 of Law No. 213, it was mandated in the Tax Procedure Law General Notification (No: 350), published in the Official Gazette No. 25882 dated 21/7/2005, that taxpayers keeping books based on the balance sheet were required to submit notifications for goods and services purchases via the “Goods and Services Purchase Notification Form (Form Ba)” and for goods and services sales via the “Goods and Services Sales Notification Form (Form Bs).”
(2) Further explanations regarding this obligation were provided in the Tax Procedure Law General Notifications (No: 362) published in the Official Gazette No. 26262 dated 17/8/2006, (No: 381) published in the Official Gazette No. 26779 dated 6/2/2008, and (No: 396) published in the Official Gazette No. 27483 dated 4/2/2010.
(3) Due to the widespread use of electronic document applications, easier access to electronically issued documents, and more effective information sharing between public institutions, it was deemed appropriate to terminate the application of submitting Form Ba and Form Bs notifications, starting with the September 2024 period, to reduce tax compliance costs for taxpayers and professionals.
(4) Accordingly, no Form Ba and Form Bs notifications will be submitted for the September 2024 period and subsequent periods.
Abolished notifications
ARTICLE 3 – (1) The Tax Procedure Law General Notifications (No: 362), (No: 381), and (No: 396) are abolished starting with the September 2024 notifications.
(2) The application of the Tax Procedure Law General Notifications (No: 362), (No: 381), and (No: 396) will continue for periods prior to the September 2024 period.
Effective date
ARTICLE 4 – (1) This Notification shall enter into force on 1/10/2024 for the September 2024 period and subsequent periods.
Execution
ARTICLE 5 – (1) The provisions of this Notification will be executed by the Minister of Treasury and Finance.
Source: Official Gazette of Türkiye
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