Book keeping obligation in Turkish taxation system

Turkish Taxation System requires that, the taxes to be paid must be calculated and declared by the taxpayers themselves. In this case, the degree of accuracy of the taxes declared must be controlled by the government. To make the control of such statements, entries that are basis for the taxpayer?s declaration has to be known. For this reason it is necessary that such transactions recorded within a specific discipline. These necessities make the book keeping process to become a liability for the taxpayers.The books and their registering methods are determined particularly in Tax Procedure Law No.213. It is compulsory for the taxpayers to obey these rules while book keeping process. Otherwise, expected goals and the benefits of bookkeeping can not be attainable. For taxpayers who are disobeying the book keeping obligations will have to bear the results as additional tax amount and fiscal penalty. Therefore, observing the provisions of book keeping acts is of great significance in terms of taxpayers.In this study, the general fundamentals of book keeping and principles dominant on this obligation has been under debated. The consequences of not obeying these obligations have been also discussed.Key Words: Turkish Taxation System, Taxpayer, Tax Declaration, Legal Book, Entry, Book Keeping Obligation, Tax Penalty