The Revenue Administration published an announcement dated 10 January 2024 on the documents that should not be included in Form Ba and Form Bs returns.
The Revenue Administration published an announcement dated 10 January 2024 on the documents that should not be included in Form Ba and Form Bs returns.
Accordingly, the requirement to include the following documents, which the Revenue Administration has begun to obtain electronically from the relevant institutions, has been removed, beginning with the Form Ba and Form Bs returns for the 2024/1 period to be filed from 1 February 2024:
- documents relating to import transactions,
- documents relating to rent payments,
- insurance policies,
- insurance commission expense documents,
- electronic warehouse receipts.
The same announcement also noted that:
- documents issued electronically under Tax Procedure Law No. 213, such as export invoices, foreign currency and precious metal purchase and sale documents and producer receipts,
- notary receipts,
continued to be reported in error in Form Ba and Form Bs returns. The announcement explained that including those documents creates additional workload for taxpayers and professionals and also gives rise to duplicate records in the Revenue Administration’s systems, and reminded taxpayers that there is no need to include them in Form Ba and Form Bs returns.
The announcement can be accessed through the link below.
Revenue Administration announcement of 10 January 2024