If there is a problem with the GIB electronic ledger system and the financial disclosures made at the end of the legal period cannot be loaded into the GIB application, the financial seal as well as the time stamp must be added to these financial assets.
When the problem occurring in the GIB system is resolved, the time-stamped assets must be uploaded to the GIB e-ledger application and the GIB signed assets should be downloaded. When it comes to understanding that assets is created during legal periods, time-stamped assets is used as a means of proof. It is enough that only the assets are timestamped. Electronic notebooks are not required to be timestamped. As a matter of fact, the timestamp is on a quantity (credit) basis. The timestamp placed on each assets is called a credit. It is not mandatory to add timestamps to book.
However, if the user prefers to add it, the timestamp here is added to the book part itself, not by the number of pages. Therefore, the timestamp placed on each book piece falls out of the account as a credit. Meanwhile, no change in accounting registration time is foreseen with the e-Ledger Application. Registrations must be carried out within the periods specified in vuk, as has been the case for a long time. The specified periods will not affect the declaration and payment periods in any way. In the electronic ledger, the document type does not have to be included in each ledger record, and transactions that are not based on any documents are also possible.
Since the SMM is not among the documents listed in the manual, the document type is recorded as “other” and the document description is recorded as “self-employment receipt” by entering the number and date of the document.
