Taxpayers subject to the e-ledger system keep their journal and general ledger records electronically and upload their certificate files to the Revenue Administration. In an audit, e-ledger data is a rich source for data analytics.
Source: Tax Procedure Law No. 213 repeated Art. 242
Related terms
E-invoiceIssuing an invoice electronically, in line with the standards set by the Revenue Administration, and transmitting it to the buyer.Audit evidenceAny information and documents the auditor uses to reach the conclusions on which the opinion is based.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Arm's length principleThe principle that transactions between related persons should be carried out at the prices and on the terms that would apply between independent parties with no such relationship.Capital gainGains of individuals from disposing of certain assets and rights that are subject to income tax.Certified public accountant (SMMM)A professional authorised to keep taxpayers' books, prepare their financial statements and advise on accounting and tax matters.
Last updated: October 22, 2026 · This definition is for general information only.