Similar to previous years, as we approach the year end, we would
like to draw your attention to the requirements for the annual
certification of company commercial books.
In accordance with requirements of the Tax Procedure Law and
Turkish Code of Commerce, the commencement certification of the
following books kept physically by the commercial companies
established in Turkey, shall be affected by a notary public until
the end of the month preceding the company's next activity
year.
- General Journal,
- General Ledger,
- Inventory Book,
- Share Ledger,
- Minutes Book for Resolutions of Board
of Directors,
- Minutes Book for General Assembly
Meetings
That means that, for those companies whose accounting period
coincides with the calendar year, the commercial books to be used
in year 2019 should be certified by a notary public until close of
business on 31 December 2018, the last working day of the year. At
this juncture, we would like to point out that
