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New Processes Are Applied To The Self – Employment Income Bookkeeping

New Processes Are Applied To The Self – Employment Income Bookkeeping

By virtue of the procedures and principles explained in the General Communique with the serial number 486 of the Tax Procedure Law, Self-Employment Income Ledgers will no longer be kept in hard-copy form and starting as of 01.01.2018. These ledgers will be kept electronically on the internet system of the Directorate of Revenue Administration by the “Ledger Declaration” method.

The ledger applications of the books (ledgers) which are to be used by the members of professions whom are liable to income tax, for their own activities and for the self-employed tax payers, should have been completed on the system of the Directorate of Revenue Administration by 31.12.2017. In order to avoid any unjust treatment of the tax payers due to the practice being recent, the application period for 2018 has been extended until 31.01.2018.

It is necessary to follow the below steps during the application on the system;

  • The system shall be accessed from
  • The member of the profession who will carry out the transaction should use its own password for the Directorate of Revenue Administration to log on to the system.
  • If there is any additional information, other than those requested on the Book - Declaration System Application Petition screen, it must be mentioned. The tax payers of Stamp Duty should also have their stamp duty book marked.

Written by Selma Kıy, Posted in Taxation Law

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About The Author

Selma Kıy

Certified Public Accountant - SMMM
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