This is the common name of the Tax Procedure Law General Communique Serial No. 507, published in the Official Gazette dated 1/6/2019 on the "Secure Mobile Payment and Electronic Document Management System".
The Communique sets out the procedures and principles to be followed when sales, collection and electronic document applications are made available to taxpayers by institutions and organizations authorized by the Ministry of Treasury and Finance, and when taxpayers use them. These apply to the collection of payments for goods and services and to the electronic creation of financial documents, within the framework of the system defined as the "Secure Mobile Payment and Electronic Document Management System", in line with new technological developments.
Accordingly:
- Payment acceptance devices must be secured by a financial institution or a payment recorder device manufacturer, and these parties must accept responsibility for the correct execution of the sales, collection and document creation processes covered by this Communique. Payment acceptance devices must be capable of providing the mandatory information that has to appear on the electronic documents specified in this Communique during their creation.
- Payment acceptance devices may only be provided to taxpayers who wish to use the system described in this Communique by the financial institutions or payment recorder device manufacturers defined in this Communique.
- Payment transactions for goods and services sold using payment acceptance devices must be converted instantly, through private integrator organizations, into the electronic documents required by legislation, in a form suited to the type of taxpayer issuing the document, and the resulting document must be delivered to the recipient electronically (e-mail, SMS, banking applications, etc.) and/or on paper.
- Financial institutions that wish to serve taxpayers under this application must prepare the necessary technical, software and infrastructure arrangements together with the private integrator they will cooperate with on e-document issuance. Payment recorder device manufacturers must do the same together with the bank, e-money institution or payment institution and the private integrator they will cooperate with. They must then apply in writing to the Revenue Administration.
You can find all the details of the Communique at the link below.
