On 19 October 2019, General Communiqué No. 509 (the Communiqué) on the Tax Procedure Law (TPL, Law No. 213) was published in the Official Gazette.
The Communiqué consolidates the general communiqués issued previously on electronic bookkeeping and electronic document implications to ensure simplification of legislation. The communiqué also enhances the personal scope of electronic implications and regulates new electronic documents such as e-receipts, e-insurance contracts and e-notes of expenses.
Effective date: 19 October 2019