The the persons institutions and organizations specified in Article of the same Law must be declared by these persons or organizations as responsible. In order for selfemployed individuals to benefit from this practice VAT liability must only consist of transactions falling within the scope of Article of the Income Tax Law and all transactions must be made to the persons institutions and organizations listed in Article of the same Law.
In addition in order to carry out transactions within the scope of liability practice persons who carry out transactions within the scope of Article of the Income Tax Law must notify the tax officer those listed in Article of the Income Tax Law in advance of B TO B Database such transactions. Selfemployed individuals those listed in Article of the Income Tax Law whose obligation to declare and pay the tax for their transactions are fulfilled by those responsible do not also submit a VAT return. BOOKKEEPING AND DOCUMENT ORDER In accordance with Article of the Tax Procedure Law it is obligatory to notify the tax office about starting work to keep a selfemployment earnings book in accordance with Articles and and to issue a selfemployment receipt for all collections related to professional activities in accordance with Article.
In addition in the Income Tax General Communiqu No. selfemployed persons who deliver to persons other than those specified in It has been stated that there are obligations to certify books register in the bookdeclaration system keep them and prepare documents. On the other hand in the same communiqu it is stated that those who want freelancers who engage in activities of the type specified in Article of the Income Tax Law and deliver their works only to the persons and institutions specified in Article of the same Law Regardless of whether the total earnings during.