Government's support to promote the Individual Pension System (IPS/BES) has recently received a high level of attention. The greatest factor that effects the achievement of the provider entities regarding their goals on IPS, is mainly due to the society being unwilling to feel the burden of a concern for their future, the people desiring to make their living in the future through a fixed level of income or their needs of a raise on retirement salaries, which is insufficient in current conditions. The success of IPS/BES has served as another tool for other saving opportunities to enter in our lives.

As stipulated by the Tax Procedural Law published on 27.08.2015, the Revenue Administration will start sending its notifications in the electronic environment as from 01.01.2016. To summarize:

Electronic books and e-invoices were introduced to the Turkish accounting system in 2008, and started to be used voluntarily subsequently in 2010 and 2011. In 2012, certain tax payers were gradually required to use e-books and e-invoicing¹, and recently the Communiqué 454, published in the Official Gazette in 20/06/2015, has expanded its application to include: