The year exceed the amount included in the fourth income bracket of Article of the Income Tax Law TL for it has been deemed appropriate to remove the obligations of book certification registering in the bookdeclaration system and document preparation. In addition those who occasionally carry out activities related to copyright earnings are not obliged to certify books register in the ledgerdeclaration system keep them and prepare documents. The fact that the exemption cannot be benefited from due to the royalties exceeding TL does not affect the obligation to keep books and prepare documents and if these taxpayers only operate within the scope of Article of the Income.
Tax Law submit all their deliveries to the persons obliged to make withholding and do not want to keep books they do not have to certify the books. There is no obligation to B TO B Database register register in the bookdeclaration system and keep and prepare documents. However it is possible for them to keep books if they wish. Those who are liable for selfemployment earnings due to their activities of the type specified in Article of the Income Tax Law as well as other activities are obliged to certify books register in the ledgerdeclaration system keep and prepare documents.
It is possible for taxpayers who are liable for selfemployment earnings due to their other activities and who keep a selfemployment earnings book to show their earnings records within the scope of Article of the Income Tax Law in the same book. Payments made for works received from those who earn royalties but are not obliged to issue a selfemployment receipt must be documented by signing an expense slip. will be required to keep the expense slips issued to them and the documents regarding the goods and expenses they purchased related to these activities for the periods stipulated in the TPL.