Katma Değer Vergisi Kanunu’nda 7104 sayılı Kanunla yapılan değişiklik hükümlerinin uygulamasına yönelik olarak 1 No.lu KDV Beyannamesinin “Matrah” kulakçığında “Diğer İşlemler” tablosuna 505 kod numaralı “VUK 322 Kapsamına Giren Borçlara Ait KDV” satırı ve “İndirimler” kulakçığında yer alan “İndirimler” tablosuna 111 kod numaralı “Değersiz Hale Gelen Alacaklara İlişkin İndirilecek KDV” satırı eklendi.

Celebrated by the members of the accounting profession “accountant’s Day” is celebrated on different dates in the world and Turkey. Both the terms “accounting day” or accountant’s day are used in naming the day. We preferred the concept of accountants day, but we use it to meet both concepts. By the way, it is also possible to celebrate the week covering March 1-7 as “accounting week” or “accountants week”.

International Accountant’s Day is celebrated all over the world on 10 November every year. November 10 is considered a holiday for accountants. Apart from November 10, which is celebrated as the World Accountants Day, some other days can be celebrated as Accountants Day in some countries.

One of Turkey accountants country to celebrate the day as a different date. Accountants celebrated as the day in Turkey on March 1.

So, what is the reason for choosing this date?

Starting from 01.06.1989, the date of publication in the Official Gazette, the Law No. 3568 on Independent Accountant Financial Advisory and Certified Public Accountancy, the first week of June was celebrated as “Accounting Week”. However, due to the lack of activity in June, a different date was sought.

The date determined in the search for a date for the Accountants Day was 1 March, which is the date when Law No. 3568 was submitted to the Turkish Grand National Assembly. The decision to celebrate March 1 as “Accounting Day” was taken at the Chamber Presidents meeting held in Sakarya in 1994.

As known; With the General Communiqué on the “Recycling Participation Share” Declaration published in the Official Gazette dated 04 April 2019, the declaration and collection of the recycling participation share to be paid only for plastic bags among the products included in the list attached to the Environmental Law numbered 2872 have been explained. With the new regulation published in the Official Gazette dated December 31, 2019, the practice regarding the collection of recycling contribution from items was started as of January 2020. The deadline for submission of the declaration regarding the Communiqué on Amendment to the General Communiqué of the Gekap Declaration published in the Official Gazette dated February 05, 2020 is the last day of the month following the declaration period in which the plastic bag is sold and put into the market / imported for other products (2/3 for the period of January / 2020) to be sent electronically to the competent tax office until 23.59 and paid.

This time, the “Procedures and Principles Regarding the Implementation of the Regulation on Recycling Participation Share” dated 7/2/2020 has been published by the Ministry of Environment and Urbanization regarding the descriptive and explanatory matters regarding the implementation of the above-mentioned regulation.

Click here to access the Procedures and Principles Regarding the Implementation of the Regulation Regarding the Recycling Participation Share.

Declaration and payment transactions for GEKAP applications will be carried out through a separate system determined by the Ministry of Treasury and Finance and also in accordance with the procedures and principles determined by the Ministry of Treasury and Finance.

Click for the announcement of the Ministry of Treasury and Finance on the recovery contribution share statement.

Click here to access the statements of the Ministry of Treasury and Finance on declaration and payment transactions.