Economic response from the Revenue Administration (RA) to the needs of developing technology, changing consumption, auditing and business process efficiency! With the General Communiqué on Tax Procedure Law No. 507 published in the Official Gazette dated 1 June 2019 and numbered 30791, the GİB has made it possible to make payments for goods and services with mobile devices and without using paper. Secure Mobile Payment and Electronic Document Management System started the era.
The communiqué, which entered into force as of September 1, 2019, serves the principle that payments can be made securely with mobile devices and document order can be created in accordance with tax legislation. However, as we have seen examples in many applications before; revised communiqués will continue to come, how the application principles will be and the working styles of the companies that will offer solutions will be clarified with the technical specifications to be published.
Although we think that it will take some time to see the system put into practice, we wanted to share with you the outstanding features of this new system, the provisions of which are in force by the Ministry of Treasury and Finance:
- In the definition of “software applications that do not have a physical nature”, which is specified as a payment instrument in the Communiqué; Technologies such as QR and NFC are mentioned.
- The creation, transmission and storage of electronic documents such as e-Invoice, e-Archive Invoice, e-SMM will be carried out by private integrator companies that meet the conditions specified in the communiqué. These companies will get permission from the GİB.
- The equipment that will accept payment is only available to the financial institutions specified in the Communiqué (Banks, electronic money institutions operating in accordance with the Law No. 6493 and payment institutions authorized by the Ministry of Treasury and Finance and which are primarily responsible to the Ministry, Presidency and those who benefit from the services within the scope of the system due to the operation of the system specified in this Communiqué. ) and will be given to taxpayers who want to use the system.
- Payment transactions related to the sale will be instantly converted into documents (e-invoice, etc.) stipulated in the legislation by private integrator institutions and transmitted to the addressee in electronic or paper form.
- The following taxpayer groups will also be able to optionally benefit from the system to be established:
- Taxpayers whose commercial income is determined by simple method,
- Taxpayers who keep books on the basis of business account,
- Taxpayers who keep books on the basis of balance sheet,
- Taxpayers earning self-employment income,
- Taxpayers who obtain agricultural income taxed in real method,
- Tax free tradesmen. (As there is no obligation to issue documents, they will only issue information slips)
- Taxpayers included in the system will be subject to various responsibilities and penalties;
- You will not have to use ÖKC. However, if they already have the device, they will be able to continue using it in their sales with a retail receipt. In this case, they will also need to issue information slips for the transactions they carry out within the scope of the new system.
- Except for force majeure and the cases specified in the General Communiqué of the Tax Procedure Law No. 494, they will not be able to issue documents in paper form. However, they will have to keep a sufficient amount of printed documents to be used in force majeure or mandatory situations.
- Private integrators providing electronic document services within the scope of the system will have to submit a copy of the electronic documents issued to the taxpayers using the system in paper and/or electronic media.
- It is not possible for private integrators, financial institutions and ÖKC producers to use the collection and electronic document information of the taxpayers they serve, except for the purpose of making the collection and creating, signing, sending and receiving electronic documents (except where permitted in other relevant legislation). They cannot share it with third parties without the written consent of the parties to the transaction. These organizations are responsible for the security and confidentiality of the trade secret information they obtain within the scope of these activities. If they do not fulfill their responsibilities, their operating licenses may be revoked.
- Financial institutions that offer the system to taxpayers are obliged to keep the collection information, and private integrators must keep the electronic documents created within the scope of this system confidentially and securely for 10 years. The groups in question include these information and documents; They will have to present to the Presidency electronically, transmit or make it for remote access within the periods determined by the Presidency.