As we are approaching the year end, we would like to draw your
attention to the rules for 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 made by a notary public until the
end of the month preceding the company's next year of activity
in which the books will be used:
- 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 2018 should be certified by a notary
public until close of business on 29 December
2017, the last working day of the year.
