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- Title
SATIŞ İÇİN BIRAKMA SÖZLEŞMESİNDE KENDİNE FATURALANDIRMA.
- Authors
BİNGÖL, Üyesi F. Itır
- Abstract
In the contract of release for sale, the releaser for sale determines a price for a property owned by her, agrees with the person left for sale to sell the goods to third parties at this price, and delivers the goods to her. When the relase is made, it issues two invoices. One of them is the invoice given to the third party consumer, and the other is the invoice issued to the releaser for sale. If the invoice issued to the releaser for sale becomes an invoice for herself, it alleviates the workload of the person leaving for sale and gives clear information about the amount of sales. Although the releaser for sale is in the situation of seller and the person whom the goods are left for sale is in the position of buyer and after the sales it is a duty for the seller to issue the invoice in seven days due to Tax Procedure Code, if the person whom the goods are left for sale (buyer) issues the invoice then it would be easier for the accounting staff to reach the right knowledge. This form of invoice, reffered to as self-billing, reverse invoice or auto-invoice, is issued in EU members within the scope of the regulation introduced in Article 224 of EU Directive 2010/45, and cannot be issued in our country because the legislation is not appropriate. However, methods that have the same result as self-billing, which is a requirement of the lean management principle used to increase the efficiency of enterprises, are used. In the following years, if self-invoicing is accepted with a special regulation in Turkey, there will be no change in the application of the provision in the second paragraph of the article 21Turkish Commercial Code (TCC) regarding the objection to the invoice.
- Subjects
TURKEY; TAX administration &; procedure; LEAN management; PRICES; INVOICES; REAL property sales &; prices; ACCOUNTS payable
- Publication
Banking & Commercial Law Journal / Banka ve Ticaret Hukuk Dergisi, 2023, Vol 39, Issue 3, p561
- ISSN
1300-1396
- Publication type
Article