What are the books/ accounts that corporate tax payers have to keep?
For the corporate tax payers;
Stock Companies and Limited Partnerships whose capital is shared:
a) General Journal
b) Self Balancing Ledger
c) Inventory Register
d) Board Decision Book
e) Stock Ledger
f) General Meeting Book and Negotiation Book
On the condition that the missing books are registered, General Meeting Book and Negotiation Book and Stock Ledger which are used currently, can be used without opening confirmation. (Commercial Book Notification Temporary Article 3/1)
Limited Companies:
a) General Journal
b) General Ledger
c) Inventory Register
d) Stock Ledger
e) General Meeting Book and Negotiation Book
On the condition that the missing books are registered, General Meeting Book and Negotiation Book and Stock Ledger which are used currently, can be used without opening confirmation. (Commercial Book Notification Temporary Article 3/1.
On the condition that the missing books are registered, General Meeting Book and Negotiation Book and Stock Ledger which are used currently, can be used without opening confirmation. (Commercial Book Notification Temporary Article 3/1)
Tax payers who keep electronic accounts get the books that they have to keep, confirmed except for general journal and general ledger.
Source:Turkish Trade Law
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