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
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| 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) |
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| 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 |
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