Certification of the Books by the Trade Registries
Through the Tax Procedures Law (VUK) General Communique series no.493, procedures and principles have been set for the certification of books by the trade registry during the establishment of joint-stock companies, limited liability corporations and cooperatives; mandatory notification is imposed for the trade registries concerning these procedures.
Pursuant to that;
-Regarding the books with mandatory usage after being certified by the aforementioned companies, certification process for the books both directly mentioned within VUK (such as the general journal) and the ones being imposed mandatory certification in line with the authorization that the VUK contains (stamp tax books of joint-stock companies) will be handled by the trade registry office of the place where the headquarters of the company located during the establishment of these companies.
-In the circumstance that the usage of books subject to mandatory certification but conditional in nature is proposed during the first accounting period following the launch, the certification process will be handled by the concerned registry offices during the establishment.
-Trade registry offices should be sending the aforementioned certification information of the taxpayer provided below to the Ministry of Finance until the end of second month following the month in which the certification was performed:
a) The taxpayer’s
1) Corporate name,
2) Tax identity no,
b)The certified book’s
2) Accounting period of use
1) Certification no
2) Date of certification
d) Certifying officer’s
3) Trade registry office
The Communique has been enacted as of its publication date (21 March 2018).