Please do not hesitate to contact with YMM Emrah Aygül if you require further information. ( [email protected] )

Work Calendar of the Accounting Department
A. Legal Books
Attestation period Closing of Attestation Repetition Important Note
Journal Within December before the year begins Every year Books should be reviewed before archival storage.  
Ledger Within December before the year begins Every year
Inventory Register Within December before the year begins In June, in the following year Every year
General Board Meeting and Discussion Book Before it is first used When the book is first started to be used
Minute Book for the Board of Directors Before it is first used  In January, in the following year When the book is first started to be used
Stock Register Before it is first used When the book is first started to be used
B. Declarations

 

Subject of Declaration Explanation Date of Declaration Date of Payment
INCOME TAX WITHHOLDING (MONTLY) Withholding tax return Until the evening of the 23rd day of the month, which follows the period of taxation. Until the evening of the 26th day of the declaration month.
CORPORATE INCOME TAX Corporate tax return From the 1st day to the evening of the 25th day of the fourth month following the closing of financial year. Until the end of the declaration month.
CORPORATE ADVANCE TAX Provisional tax return Until the evening of the 14th day of the second month following the quarterly period. Until the evening of 17th day of the second month following the quarterly period
VALUE ADDED TAX (Every Month) Declaration of Value Added Tax Until the evening of the 24th day of the first month following the taxation period. Until the 26th day of the month of declaration
PROPERTY TAX First partial payment March-May, second partial payment November
C. Notifications Explanation Date of Notification
BA BS Notifications (Every Month)
D. Personnel and Social Security Issues
PROCESS TIME OF THE PROCESS
   Contract of service In the first day of employment
   Requested documents from the employee Before recruiting
  Employee notification to Social Security Institution

(SSI)

1 day before the start of work
  Identity notification for statement of employment Within 3 days before the start of work
 Dismissal notification to Social Security Institution Within 10 days after dismissal from employment
 Monthly labor table  Until the 5th day of each month
 Wage payroll At the last day of each month
Monthly premium and service notification to Social Security Institution Until the end of 23rd day of the following month to the Social Security Institution in an online environment.
   Absent day notification form to Social

Security Institution

Documents about the absent days of employees are given to Social Security Institution until the 23rd day of the following month.
   Personnel pay slip Until the 5th day of each month
   Annual vacation book Signed after permission
  Work accident notification Given to Social Security Institution within 3 days time.
E. Supervision and Establishment of the Archive
– Establishment of the archive, classification of documents, filing and stockpiling documents in the archive
– Development of a system in the archive in order to find documents easily.
– Establishment of fire and theft protocols.
– Disposal of prescribed documents.
F. Other Daily Works
– Entrance of all transactions to the accounting program (cash, bank, expenditures, purchase, sale, payment, collection)
– Delivery note and draw up invoice
– Take a statement for absent employees for payroll
– Filing (preservation of documents)

– Back up from the program

– Listing and taking account details from Banks

– Writing of cash book (if any)

G. Other Weekly Works
– Handing over the debited and credited current account to administration
H- Other Monthly Works
– Reconciliation of accounts (Suppliers –Ba, Customers- Bs and balancing)
– Accruals of payroll, rent etc.
– Notification of wage payment to bank
– Physical inventory control and reporting
– Filing of monthly notification, declaration and wage payroll

– Notifications to General Directorate of Incentive Practices and Foreign Capital