It is the whole legal and technical regulation aiming to enable the ledgers, which are required to be kept in accordance with the provisions of the Tax Procedure Law and the Turkish Commercial Code, to be prepared in electronic format, to guarantee the stability, integrity and accuracy of their source and to be recorded without printing, to be used as a means of proof in the persons concerned.
XBRL (eXtensible Business Reporting Language), which is a standard in XML format and has international use, is taken as basis to prepare the ledgers electronically, .
A secure electronic signature for real persons or a financial seal for legal entities is used to ensure the stability, source and integrity of the electronic ledgers prepared by the specified standards.In addition, the signature or seal value can be used as a means of proof in all relevant parties by means of the notification through Electronic Ledger Application.
The following documents are prepared in accordance with the standards set by the GIB and are easily sent electronically to the GIB with LOGO e-Ledger application;
- Journal
- Ledger
Thus, the troublesome and costly transactions such as printing and storing of the ledgers on paper are now made easily and costlessly in the electronic environment, and the accuracy of the sources of the ledgers, the stability and the integrity of the documents are guaranteed by e-signature/financial seal and patent of the administration.
It is aimed that the data recorded in the digital environment is stored, it can be accessed quickly and easily when it is required, and it is aimed that it can be examined fast and practically by the relevant authorities when it is required.