As of 2025, new obligations regarding taxes are coming.

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The Ministry of Treasury and Finance will further expand its digital applications with regulations that will come into effect in the new year.

According to a compilation by AA correspondent, taxpayers who have been required to participate in the electronic invoice application since 2012, as well as companies subject to independent audit under the relevant provisions of the Turkish Commercial Code, are required to participate in the e-Ledger application.

NEW OBLIGATION IN TAXPAYER LEDGERS

In this context, the ledgers of approximately 720,000 taxpayers are processed electronically. All taxpayers who keep their books on a balance sheet basis will be included in the e-Ledger application starting from January 1, 2025. The ledgers of these taxpayers will be maintained electronically. With the implementation that will come into effect, it is anticipated that about 1 million new taxpayers will keep e-Ledgers. This will allow savings on costs such as paper, printer, and notary fees. Taxpayers who are not included in the e-Invoice and e-Archive Invoice systems will issue invoices exceeding 3,000 lira, including taxes, electronically starting from the new year, and from January 1, 2026, they will issue all invoices electronically without a limit on the amount. In the new year, it will also be possible to verify the information of the parties electronically or through communication tools instead of a wet signature on expense receipts.

THE "PRINTED STAMP FEE" PERIOD FOR EXITING ABROAD WILL END

A new period will also begin for exit fees when leaving the country. Accordingly, starting from January 1, 2025, the practice of paying the fee by physically purchasing a stamp will end. The exit fee stamps purchased for 500 lira, which are valid until the end of this year, will remain valid until January 10, 2025. The exit fee will continue to be paid through the Digital Tax Office of the Revenue Administration and mobile applications, as well as through the internet banking and mobile banking applications of authorized banks.

Starting from the new year, a tax security institution has also been established to determine the actual revenues of those with tax liabilities regarding commercial or freelance activities. The daily revenue amounts of these taxpayers can be determined through inspections, provided that they are not less than 3 in a month and 12 in a calendar year. The regulation will also apply to corporate tax taxpayers.

As a result of the inspections, the amounts declared by taxpayers will be compared with the determined revenues. If the difference exceeds 20%, taxpayers will be invited to explain. Risk analyses will be conducted to determine which taxpayers will be inspected.

Additionally, starting from the new year, it is anticipated that tax withholding will be applied on payments made to real persons regarding the purchase of goods and services, taking into account the sectors and activities determined by the President. This aims to ensure tax security and reduce informality. The President is also granted the authority to determine rates separately or collectively based on activity topics, payment types, sectors, business groups, and types of businesses for payments subject to tax withholding.

REGULATIONS ON THE SALARIES OF BOARD MEMBERS WILL ALSO COME INTO EFFECT

The salary regulation regarding board memberships will also be among the practices that will come into effect in the new year. Regardless of whether they are private or public, for members of the management, audit, liquidation, and advisory boards of institutions and organizations of any status, payments can only be made for one of these duties without distinction between internal and external. The net amount of payments that can be made in a month, regardless of whether it is called a fee, salary, bonus, or any other name, cannot exceed the amount found by multiplying the civil servant monthly coefficient by the indicator number of 108,000. Those appointed to all partnerships where more than half of the capital belongs to the public, as well as institutions and organizations with public shares and representation rights, will also be included in the application.