-If a user registered to the e-Ledger application does a change of kind, a copy of the trade registry gazette regarding the change of kind and an explanatory petition should be submitted to Revenue Administration’s address 'Yeni Ziraat Mah. Etlik Cad. No:16 Dışkapı/ANKARA' by mail within 15 days. As for the provision of the electronic certificate for the new title, an electronic application is submitted to the Public Certification Center at http://mm.kamusm.gov.tr/
-Once the electronic certificate requested for the new tax identification number is received by the taxpayer, an electronic ledger application must be made for the new identification number from the website http://edefter.gov.tr/edefterbasvuru.html
-The electronic ledger start date in the application must be selected earliest as the following month; in other words, the registration date of the change of kind cannot be selected as the e-Ledger start date. In order for the electronic ledger start date of the new kind to be moved to the registration date, an e-mail should be sent to email@example.com
to inform that the electronic ledger application has been made and date revisions must be held.
-Afterwards, the electronic ledger start date of the application for the new kind will be updated in e-Ledger system of RA according to the registration date.
-With this new application, the taxpayer will have two e-Ledger accounts, one with the previous tax ID number and one with the new ID number. Therefore the taxpayer must create the ledger and the declaration using the previous title and tax ID number belonging to the fraction of the month before the date of the change. Since the date range of the ledgers created corresponds to the last month of the accounting period related to the former title of the taxpayer, the declarations should be submitted to RA e-Ledger application by the last day of the month in which the Corporate Tax Return (Corporate tax return for the accounting period from the beginning of the accounting period until the date of the change) is submitted (General Communiqué on Electronic Ledger No. 2).
-After this submission is made, firstname.lastname@example.org
should be notified.
With the submission of the latest declarations that belong to the last period prior to the change of kind, the e-Ledger user account with the previous tax ID number will be closed by RA and the taxpayer will be able to continue submitting the declarations with the new user account created after the change of kind. -In addition, the new title and tax ID numbered ledgers belonging to the fraction of the month after the date of the change are created and the declarations should be sent to RA e-Ledger Application until the last day of the third month (periods specified in the Electronic Ledger General Communiqué No: 2) following the related month.
For example; in the case of the change of kind on 7 January 2015, the ledger and declaration related to the previous tax identification number and the title should include 01 January - 07 January 2015 date range. Since the ledgers related to the previous tax identification number and the title covering these dates correspond to the last month of the accounting period of the previous title, the ledger declarations should be sent to RA e-Ledger application until the last day of the month which the corporate tax return (Corporate tax return starting from the beginning of the accounting period until the date of the change) is submitted.
After the change of kind, ledger and declaration related to the new tax ID number and title should cover the dates between 07 January - 31 January 2015. The declarations of the ledgers related to the new tax identification number and title covering these dates should be sent to RA e-Ledger application until the last day of the third month following the related month, which is the legal period.