Regarding the Amendment to the General Communiqué on Electronic Ledger

According to the “Communiqué on Amendments to the General Communiqué on Electronic Ledger (Sequence No: 1) (Sequence No: 5)” dated November 8, 2024 published by the Ministry of Treasury and Finance and the Ministry of Trade, amendments were made to the conditions of the obligation to be included in the e-ledger application and the time periods for the creation of e-ledger files and uploading of certificate files to the e-ledger application.

In accordance with the new regulation, taxpayers who are obliged to keep books on the balance sheet basis as of 1.1.2025 and taxpayers who prefer to keep books on the balance sheet basis as of 1.1.2025 (including this date), and those who are assigned a special accounting period within the scope of the third paragraph of Article 174 of the Tax Procedure Law are obliged to switch to e-Ledger application as of the beginning of the accounting period starting in 2025.

However, as of 1.1.2025, taxpayers who start a new business, restart a new business, change class, enter a new taxpayer and whose tax exemption is removed, and those who will keep books on the balance sheet basis, either voluntarily or compulsorily, are obliged to switch to e-Ledger application as of the date of starting business, changing class, entering a new taxpayer and exemption.

The changes regarding the upload times of e-ledger certificates are summarized in the table on the next page. We submit for your valuable information.

In case of Monthly Uploading Preference			In case of a Preference for Upoading on the Basis of Temporary Tax Periods
Period	Personal Income Tax Payers	Other Taxpayers Including Corporate Taxpayers	Period	Personal Income Tax Payers	Other Taxpayers Including Corporate Taxpayers
January	End of the 10th day of May	End of the 14th day of May	January	End of the 10th day of June	End of the 14th day of June
February	End of the 10th day of June	End of the 14th day of June	February
March	End of the 10th day of the July	End of the 14th day of the July	March
April	End of the 10th day of August	End of the 14th day of August	April	End of the 10th day of September	End of the 14th day of September
May	End of the 10th day of September	End of the 14th day of September	May
June	End of the 10th day of October	End of the 14th day of October	June
July	End of the 10th day of November	End of the 14th day of November	July	End of the 10th day of December	End of the 14th day of December
August	End of the 10th day of December	End of the 14th day of December	August
September	End of the 10th day of January	End of the 14th day of January	September
October	End of the 10th day of February	End of the 14th day of February	October	By the end of the 10th day of the same month following the month in which the income or corporate tax returns are due.	By the end of the 14th day of the same month following the month in which the income or corporate tax returns are due.
November	End of the 10th day of the March	End of the 14th day of the March	November
December	By the end of the 10th day of the month following the month in which income or corporate tax returns are due.	By the end of the 14th day of the month following the month in which income or corporate tax returns are due.	December