It is required to submit general journals kept corporeally in 2016 to notary until 30 June 2017, Friday (until the end of day) with an expression by writing “Certified” at the end of the last record and confirmed with cachet and signature.
***If commercial books are kept electronically, notarization will not be necessary for opening the books and closing the general journals and book of board decision.
***If there is a compelling reason declared by the Ministry of Economy, affirmation of closing the general journals should be done until the end of the month which is the following month of the end of compelling reason.
***Taxpayers, who are not within the scope of compelling reason in accordance with the law numbered 7020, should make the affirmation of closing the general journals until the end of 30 June 2017, Friday.
NOTE: According to clause 562/1-C of Turkish Code of Commerce, taxpayers, who do not make the necessary confirmations in line with 3rd clause of article 64, will be fined with 5.408 TL administrative fine in 2017.
