Post by amina147 on Mar 3, 2024 23:19:42 GMT -8
It is stated that the Revenue Administration must purchase goods and/or services that must be included in the Form Ba and Form Bs notifications. It has been stated that if it obtains the information regarding its sales/sales electronically from the relevant institutions, it is authorized to remove the obligation to include this information in the notifications with the announcement to be published on the official website (www.gib.gov.tr). In this context, the Revenue Administration has started to procure from relevant institutions; Documents regarding import transactions, Documents regarding rental payments, Insurance policies, Insurance commission expense document.
Electronic product receipt (ELÜS) It has been announced that it has been deemed appropriate to remove the obligation to include Form Ba and Form Bs notifications, starting from the Form Ba and Form Bs notifications for the 2024/1 period, which will start to be given as of 01.02.2024. On the other hand; In paragraph 4.11 of the Tax Procedural Law General Austria Phone Numbers List Communiqué No. 381, it is stated that “Notaries do not need to report the notary services they provide in accordance with the Law with the Bs form. Likewise, there is no need to report transactions carried out by notaries with Ba form.”, In paragraph 1.1.8 of the Tax Procedural Law General Communiqué No. 396, "Documents issued as electronic documents within the scope of the Tax Procedural Law will not be included in Form Ba and Form Bs notifications starting from the period of July 2021.", In paragraph 1.2.6 of the Tax Procedure Law General Communiqué No. 396, it is stated.
Taxpayers who buy and sell foreign currency and taxpayers who have authorized institution permits and who are members of the gold exchange and engage in the buying and selling of precious metals must notify our Ministry of their buying and selling information over a certain amount." Since they are obliged to do so, there is no need to report these transactions with separate Ba and Bs notification forms. However, these institutions are obliged to report their purchases/sales of goods and services based on other documents with Ba-Bs forms within the framework of general principles. On the other hand, taxpayers who keep books on a balance sheet basis do not need to include their foreign exchange purchases and sales from foreign exchange offices and other authorized institutions in their Ba and Bs notification forms. regulations are included.
Electronic product receipt (ELÜS) It has been announced that it has been deemed appropriate to remove the obligation to include Form Ba and Form Bs notifications, starting from the Form Ba and Form Bs notifications for the 2024/1 period, which will start to be given as of 01.02.2024. On the other hand; In paragraph 4.11 of the Tax Procedural Law General Austria Phone Numbers List Communiqué No. 381, it is stated that “Notaries do not need to report the notary services they provide in accordance with the Law with the Bs form. Likewise, there is no need to report transactions carried out by notaries with Ba form.”, In paragraph 1.1.8 of the Tax Procedural Law General Communiqué No. 396, "Documents issued as electronic documents within the scope of the Tax Procedural Law will not be included in Form Ba and Form Bs notifications starting from the period of July 2021.", In paragraph 1.2.6 of the Tax Procedure Law General Communiqué No. 396, it is stated.
Taxpayers who buy and sell foreign currency and taxpayers who have authorized institution permits and who are members of the gold exchange and engage in the buying and selling of precious metals must notify our Ministry of their buying and selling information over a certain amount." Since they are obliged to do so, there is no need to report these transactions with separate Ba and Bs notification forms. However, these institutions are obliged to report their purchases/sales of goods and services based on other documents with Ba-Bs forms within the framework of general principles. On the other hand, taxpayers who keep books on a balance sheet basis do not need to include their foreign exchange purchases and sales from foreign exchange offices and other authorized institutions in their Ba and Bs notification forms. regulations are included.