The General Communiqué on Tax Procedure  Law ( No: 525) of the Ministry of Treasury  and Finance (Revenue Administration)  published in the Official Gazette dated 25  September 2024 and numbered 32673 aims  to reduce tax compliance costs and the  obligation to submit notifications. Form Ba  and Form Bs notifications regarding the  purchase and sale of goods and services  exceeding a certain limit will no longer be  required for taxpayers who keep books on  the basis of balance sheet.  

• In which cases were Form Ba and  Form Bs to be submitted?  

Form Ba and Form Bs were among the  important tools of the Revenue  Administration. ‘While “Ba” abbreviation  refers to the notifications regarding the  purchases of goods and services; “Bs”  abbreviation refers to the notifications  regarding the sales of goods and services.  Form Ba and Form Bs are a type of  notifications made to the tax office. These  forms are not tax declarations and do not  contain any tax levied or tax accrued. These  forms refer to the notification forms issued by  taxpayers who keep books on the basis of  balance sheet for invoices of TL 5.000 and  more. If an invoice amounting to TL 5.000 or  more, excluding VAT, was received from an  enterprise within a month, this amount was to  be declared with the Form Ba. Similarly,  when an invoice of TL 5.000 or more was  issued to an enterprise without VAT, this was  also declared with the Form Bs.

• Reasons and Effects of Termination  of the Usage of Form Ba and Form  Bs Notifications 

Due to the widespread use of electronic  documentand the increase in information  sharing between public institutions, it has  been decided to terminate the practice of  submitting Form Ba and Form Bs  notifications in order to reduce the  compliance costs of taxpayers and alleviate  unnecessary notification burden. This  amendment aims to facilitate the processes of  taxpayers and professionals.

The obligation to provide information is  based on Article 148 titled “Providing  Information” of the Tax Procedure Law No.  213. This article states that real and legal  persons are obliged to provide the  information requested by the Ministry of  Treasury and Finance and institutions  authorized to conduct tax inspections. Form  Ba and Form Bs are important documents  within this scope. However, with the  abolition of Forms Ba and Form BS, it is  understood that the obligation to provide  information has been narrowed and the  burden on taxpayers has been eased. This  change aims to make tax processes more  effective and productive.