REGULATION ON AMENDING THE ASSOCIATIONS REGULATION published on THURSDAY, 9 July 2020 According to the Official Gazette;
“Article 32 – Associations keep the following books.
a) The books to be kept on the basis of the operating account and the principles to be followed are as follows:
1) Decision Book: The decisions of the Board of Directors are written in this book in order of date and number, and six of the decisions are signed by the members attending the meeting.
2) Member Registry Book: Identity information, entry and exit dates of those who enter the association as a member are recorded in this book. Entry and annual dues paid by members can be recorded in this book.
3) Document Record Book: Incoming and outgoing documents are recorded in this book with date and sequence number. The original copies of incoming documents and outgoing documents are filed. Incoming or outgoing documents via e-mail are stored by printing.
4) Business Account Book: Revenues received and expenses incurred on behalf of the Association are clearly and regularly recorded in this book.
b) The books to be kept on the basis of the balance sheet and the principles to be followed are as follows:
1) Associations that keep books on balance sheet basis also keep the books registered in the 1st, 2nd, 3rd sub-clauses of subparagraph (a).
2) Journal and General Ledger: The method of keeping and recording these books is made in accordance with the Tax Procedure Law and the Accounting System Implementation General Communiqués published pursuant to the authorization given by this Law to the Ministry of Treasury and Finance.
Among the above-mentioned books, journal, general ledger and, in case of keeping, inventory book, provided that they are kept in electronic environment, provided that they are kept in electronic environment, within the framework of the procedures and principles specified in the communiqués issued by the Ministry of Treasury and Finance and the Ministry of Commerce, other books are electronically created using software created or permitted by the Ministry. It can also be kept in the environment.”REGULATION ON AMENDING THE ASSOCIATIONS REGULATION