Circular 2026 -033
The deadline for creating and signing electronic ledgers, and for uploading electronic ledger and berat files, has been extended.
With Tax Procedure Law Circular No. 198 dated May 11, 2026, those included in the electronic ledger (e-ledger) application
– The period for the creation and signing of e-ledgers (journal ledger, general ledger, and inventory ledger), which must be created and signed by May 11, 2026 (due to May 10, 2026 falling on a public holiday), and the period for uploading the electronic ledger and certificate files, which must be uploaded to the Revenue Administration Information Processing System within the same period. Wednesday, June 10, 2026 end of the day,
The period for the creation and signing of e-books (journal, ledger, and inventory books), which must be created and signed by the end of May 14, 2026, and the period for uploading the electronic book and certificate files that must be uploaded to the Revenue Administration's Information Processing System within the same period Monday, June 15, 2026 (As June 14, 2026, falls on a public holiday) has been extended until the end of the day.
You can access the circular in question at the following link.
Sincerely
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