e-Bank Statement (e-Dekont)

e-Dekont is an application that allows bank statements, previously issued on paper by banks and payment institutions under Tax Procedure Law General Communiqués No. 243 (Official Gazette dated 7/9/1995, No. 22397) and No. 246 (Official Gazette dated 8/1/1996, No. 22577), to be issued electronically and, upon request, delivered to the recipient electronically or on paper, and to be stored and presented electronically. Under the relevant communiqué issued within the scope of the Tax Procedure Law, e-Dekont is not a new type of document but an electronic document type that carries all the legal qualities of the paper-based bank statement.