E-invoice, e-ledger, tax return and advance ruling systems are run by the GİB, while tax audits are carried out by the Tax Inspection Board. Communiqués and circulars issued by the GİB guide practice.
Source: 5345 sayılı Kanun, Cumhurbaşkanlığı Kararnamesi
Related terms
Advance tax rulingA written explanation issued by the tax administration upon a taxpayer's written request about its own tax position or matters it considers unclear.E-invoiceIssuing an invoice electronically, in line with the standards set by the Revenue Administration, and transmitting it to the buyer.Tax inspectionThe tax administration investigating and establishing the accuracy of taxes payable through the taxpayer's books, records and documents.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.Ba-Bs formsForms in which taxpayers keeping books on a balance sheet basis report monthly purchases (Ba) and sales (Bs) of goods and services with the same party above a set threshold.
Last updated: November 8, 2026 · This definition is for general information only.