Special Notes

1. Data Preservation:

Data stored in the system must be preserved in its original form without altering the data received from the bookkeeping system.

For tax-related records that are eligible for storage through electronic means, they should be consistently created using a computer from the initial recording stage. Handwritten tax-related records are not eligible for electronic storage. However, records received or created on paper can be stored through scanning.

2. Documentation of Electronic Processing:

When applying the data storage provisions of the Electronic Bookkeeping Law, it is essential to maintain documentation that clearly outlines the administrative procedures related to electronic data processing during system operation.

It is also necessary to document the procedures for providing and storing electronic records.

3. Hardware and Data Environment:

It is crucial to establish a suitable viewing environment, taking into consideration hardware and data capacity. This environment should:

Allow for swift output of search results on display or printer.

Ensure a quick search response time.

Enable the immediate output of bookkeeping data on both screen and paper.

4. Separation of Data Creation and Search Systems:

If the system for creating bookkeeping data and the system for searching are different, measures must be taken to confirm that the data used for searching is identical to the data stored under the Electronic Bookkeeping Law.

5. Compliance with 'Quality Electronic Bookkeeping':

Bookkeeping data stored in the system should meet the regulatory requirements for 'Quality Electronic Bookkeeping' (functional requirements).

To apply the tax reduction measures under Article 8, Paragraph 4 of the Electronic Bookkeeping Law, all records related to the specific tax category must meet the 'Quality Electronic Bookkeeping' requirements, stored in electronic format. Additionally, a notification should be submitted in advance to the respective tax authority.