e-Receipt

e-Receipt, as per the General Circular on the Tax Procedure Law (Serial No. 243) published in the Official Gazette dated 7/9/1995 and numbered 22397, and the General Circular on the Tax Procedure Law (Serial No. 246) published in the Official Gazette dated 8/1/1996 and numbered 22577 (No. 246) published in the Official Gazette dated 8/1/1996 and numbered 22577, allows for the electronic issuance of receipts previously issued on paper by banks and payment institutions, and enables them to be sent to the recipient electronically or on paper upon request, as well as stored and presented electronically. According to the circular issued under the Tax Procedure Law, e-Receipt is not a new type of document, but an electronic document type that possesses all the legal characteristics of a paper receipt.