Which Records Are Corporate Taxpayers Obliged to Keep?

Keeping mandatory books is crucial for corporate tax taxpayers to conduct their activities in compliance with the legislation and document their financial processes transparently. The books that must be kept according to company types are determined under the Tax Procedure Law and relevant communiqués. As Üstad, we examined the books that corporate tax taxpayers need to keep in this week's blog post.

Books That Corporate Taxpayers Are Required to Keep

There are 7 different types of books that corporate tax taxpayers are obliged to keep depending on the type of company. The details of these types of books are as follows:

Journal

It is the book where transactions that need to be recorded are extracted from relevant documents or evidence and written regularly in chronological order and in entries. The journal is bound and its pages are consecutively numbered. As long as it complies with the tax law, movable leaf books can also be used. 

General Ledger

This is the book that systematically transfers transactions recorded in the journal to relevant accounts, classifying and compiling them in these accounts. Like the journal, it is bound, and its pages are used in consecutive order. As long as it complies with the tax law, using movable leaf books is possible. 

Inventory Book

It is a bound and consecutively numbered book where the values of real estates, receivables, debts, cash amounts, and assets and liabilities are recorded at the opening of commercial enterprises and at the end of each accounting period following their opening. 

The accounting period for these books cannot exceed twelve months. The inventory is drawn up and recorded in the book within a time period appropriate for the regular business operations of the enterprise and, in any case, within three months from the end of the accounting period, provided that the relevant provisions of the TPL are reserved. 

Share Ledger

These are bound and consecutively numbered books where the partners of capital share-partner companies, limited companies, and cooperatives are recorded; in joint-stock companies, share owners are recorded.

In joint-stock companies and capital share-partner companies, holders of shares not attached to certificates and registered share certificates, as well as usufruct holders, are recorded in the share ledger. 

Board of Directors Resolution Book

It is the bound and consecutively numbered book where the resolutions taken by the board of directors of joint-stock companies and cooperatives, or by the managers or directors in capital share-partner companies regarding company management, are written. 

General Assembly Meeting and Negotiation Book

It is a bound and consecutively numbered book where the discussed matters and resolutions taken during general assembly meetings of legal entity merchants are recorded.

*All details about the books can be accessed from the communiqué related to "Ticari Defterlere İlişkin Tebliğ" published in the Official Gazette dated 19.12.2012 and numbered 28502.

Books Required to be Kept According to Taxpayer Types

The books that corporate tax taxpayers are obliged to keep are as follows:

Which Books Must Be Kept Electronically?

According to the communiqué on "Keeping Non-Accounting Commercial Books Electronically" published in the Official Gazette dated 14.02.2025 and numbered 32813, the books that must be kept electronically are as follows:

• Share ledger,

• Board of directors resolution book,

• Managers' resolution book,

• General assembly meeting and negotiation book.

The companies obliged to keep these books electronically are:

• Companies registered in the trade registry from 01.01.2026 onwards.

• Companies subject to the Capital Market Law, insurance companies, banks, and holding companies established as joint-stock companies, including those with changes in establishment and articles of association subject to the approval of the Ministry of Trade. 

Companies that start keeping their books electronically cannot revert to physical books for any reason. Opening and closing approval is not required for books kept electronically.

With Üstad, you can easily manage all accounting processes from a single platform and quickly communicate with your financial advisor to expedite your processes.