Turkey’s Revenue Administration has announced the publication of General Communique No. 565 on Tax Procedure Law, which terminates the requirements to submit the Notification on Purchases of Goods and Services (Form Ba) and the Notification on Sales of Goods and Services (Form Bs) in order to reduce tax compliance costs and obligations for taxpayers. Under prior rules, taxpayers that keep books according to the balance sheet principle are required to report their purchases and sales of goods and services exceeding a certain limit. General Communique No. 565 entered into force on 1 October 2024, providing that Form Ba and Form Bs no longer need to be submitted for the September 2024 period and the following periods.
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