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A new amendment to Turkey's commercial books regulation has been published, introducing changes to the requirements for maintaining electronic records of business documents unrelated to enterprise accounting. The Amendment Communiqué modifies existing provisions governing digital record-keeping obligations for commercial entities.
The Communiqué Amending the Communiqué on the Keeping of Commercial Books Not Related to the Accounting of the Enterprise in Electronic Form (“Communiqué”) (“Amendment Communiqué”) entered into force through publication in the Official Gazette No. 33023 dated 20 September 2025.
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