General Communique of the General Directorate of Accounting (Serial No: 41) on Amending the Detailed Chart of Accounts of Public Administrations within the Scope of General Government (Serial No: 100)
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This regulation amends the Detailed Chart of Accounts used by public administrations under Turkey's general government scope. It updates references from the former 'Ministry of Finance' to the current 'Ministry of Treasury and Finance'. The communique modifies Article 4, Article 6(7), and Article 10 of the original 2014 Tebliğ (Serial No: 41). Specifically, it requires that when recording transactions in certain auxiliary accounts listed in footnote 7 of the Detailed Chart of Accounts table (Ek-1), the program, institutional, and financing codes from the budget classification must be used together with the auxiliary account codes. The changes take effect from 1 January 2026.
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Key Changes
- Updates all references from 'Maliye Bakanlığı' (Ministry of Finance) to 'Hazine ve Maliye Bakanlığı' (Ministry of Treasury and Finance)
- Amends Article 4(a) of the original 2014 Communique to define 'Bakanlık' as the Ministry of Treasury and Finance
- Modifies Article 6(7) requiring use of program, institutional, and financing codes from budget classification when recording in accounts listed in footnote 7 of Ek-1
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Obligations
What this law requires
Update all references from 'Ministry of Finance' (Maliye Bakanlığı) to 'Ministry of Treasury and Finance' (Hazine ve Maliye Bakanlığı) in Article 4(1)(a) of the Detailed Chart of Accounts
When recording transactions in auxiliary accounts listed in footnote 7 of the Detailed Chart of Accounts Common Auxiliary Accounts Table (Ek-1), use program codes from budget classification together with auxiliary account codes
When recording transactions in auxiliary accounts listed in footnote 7 of the Detailed Chart of Accounts Common Auxiliary Accounts Table (Ek-1), use institutional codes from budget classification together with auxiliary account codes
When recording transactions in auxiliary accounts listed in footnote 7 of the Detailed Chart of Accounts Common Auxiliary Accounts Table (Ek-1), use financing codes from budget classification together with auxiliary account codes
Update all references from 'Ministry of Finance' to 'Ministry of Treasury and Finance' in Article 10(1) of the original Communique (Serial No: 41)