With the General Communiqué on Tax Procedure Law No. 565 (Communiqué) published in the Official Gazette dated September 25, 2024, and numbered 32673, the Form BA and Form BS reporting requirement for sales and purchase of goods or services has been abolished.
Due to the widespread adoption of electronic document systems, improved access to documents in digital form, and enhanced data sharing between public institutions, the Form BA and Form BS reporting requirement for taxpayers keeping records under the balance sheet basis, concerning transactions exceeding a certain threshold, has been abolished. This was done under the authority of the Tax Procedure Law No. 213 to reduce compliance costs for taxpayers and reporting burdens for taxpayers and professionals.
The Communiqué entered into force on October 1, 2024, to be applied for the September 2024 period and the periods following this period.
You can access the Communiqué in Turkish through this link.
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