What is E-Ledger? How to Apply for E-Ledger?
What is E-Ledger?
E-Ledger is a system in which the journal and general ledgers, which must be kept by law, are digitized and certified to the finance with an electronic signature. The records in this book are prepared in an xml format. In other words, it is the recording of the books that must be kept in accordance with the provisions of the Tax Procedure Law (TPL) and the Turkish Commercial Code (TCC) in the electronic environment in the form of electronic files. These saved files can be used to guarantee the accuracy of the document, to prove its immutability, integrity and to identify its source.
How to Apply for E-Ledger?
Although only electronic applications can be made to the E-Ledger application, the applications of legal and real persons differ from each other. Taxpayers who are legal entities are required to fill in the application form and commitment form at www.edefter.gov.tr/ and approve it with the financial seals of the institution making the application.
Taxpayers who are real persons are required to fill in the application form and commitment form available at www.edefter.gov.tr and approve it with their own financial seal or qualified electronic signature. Taxpayers of real and legal persons who want to create, record and maintain their books electronically must use a software that has received compatibility approval from the Revenue Administration (RA). To summarize briefly, the E-Ledger application can only be applied electronically. Legal and real person taxpayers are required to fill in the application form and commitment form at www.edefter.gov.tr and approve it together with the financial seal of the applicant institution
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How to Login to E-Ledger?
In order to use the e-ledger application, firstly, an application must be made to the Revenue Administration (RA), an electronic certificate (e-signature) must be obtained for real persons and a financial seal must be obtained for legal entities, and the financial seal or electronic certificate must be uploaded to the portal on the computer where the e-ledger application will be used and declared.
If the e-ledger files will be signed with a time stamp, “Time Stamp” must be obtained from the Public Certification Center (KSM). In addition, the “Time Stamp” program must be installed from the Public Certification Center (KSM) web page. As the last step, one of the latest versions of the Java product must be installed and you must have one of the latest LOGO (Tiger Enterprise 3, Tiger 3, GO 3) products.
How to Upload E-Ledger Berat?
The Berat is an electronic file certified with the Financial Seal of the Presidency and contains information in accordance with the standards determined by the Presidency regarding electronic books around the procedures and principles in the Communiqué. It is possible for legal or real person taxpayers who want to choose to upload berat during the temporary tax periods to log in to the e-ledger application with a financial seal or electronic signature and make their selections from the “Berat Upload Preference” section of the “Update Information” section as monthly upload or upload on the basis of temporary tax periods.
E-Ledger Penalty 2021
In the event that the taxpayers included in the e-book application do not create, sign/approve the e-book and certificate files within the periods specified in the communiqué, or do not upload the created e-book files and their certificate files to the RA systems for the approval of the Presidency or upload them after the deadline, penal provisions stipulated in the Tax Procedure Law are applied together with other tax liabilities.E-ledger certificate files must be uploaded within the legal notification period determined by the RA. However, it may also be checked whether there is a compelling reason within this period.
If there are reasons due to compulsory reasons, it may also be possible to incentivize the situation. If an application is made to the RA with the documents that will provide this incentive, the penalty can be avoided. However, if there is no force majeure, an irregularity penalty will be imposed for the notebook certificates that are not uploaded within the legal period. The penalty fees decided by the RA for irregularity penalties change annually and are published in the Official Gazette.
