The bill, as per the General Circular No. 185, 200, 298, and 299 of the Tax Procedure Law, is a paper document on which service-based businesses (restaurants, cafeterias, bakeries, etc.) that provide table service and are taxed under the actual method (based on balance sheet or operating account principles) write down the orders they receive from customers. According to the circular issued under the Tax Procedure Law, the e-Receipt document is not a new type of document, but an electronic document type that possesses all the legal characteristics of a receipt document. The use of e-Receipts is not mandatory for taxpayers other than those specified in the circular. Like other e-Documents, it is prepared and archived in a digital environment.
