| Relevant Legislation | Article | Article Text | Personal Data Groups Covered by the Article | Retention Period |
|---|---|---|---|---|
| Banking Law No. 5411 | 42 | Retention of Documents Article 42 The originals of documents related to correspondence and activities received, or where this is not possible, copies that do not give rise to doubt as to their authenticity, and copies of written correspondence taken by machine, arranged in chronological order and numbered, shall be kept for ten years at the relevant bank in accordance with the procedures. These documents may be kept in the form of microfilm, microfiche or in electronic, magnetic or similar media. The procedures and principles for the implementation of this article shall be determined by the Board. |
10 years | |
| Law No. 5464 on Bank Cards and Credit Cards |
32 | Burden of proof ARTICLE 32 In disputes arising from transactions made by telephone, electronic means, order form or other means of communication from a member merchant by providing the card number, the burden of proof shall lie with the member merchant. In the event of any dispute between the card issuer and the cardholder, the burden of proving that the transaction was recorded correctly, transferred to the account, and that there was no technical deficiency or malfunction lies with the card issuer. Under this Law, notifications made by telephone must be made through call centres where conversations are recorded or through recording devices provided at the relevant locations. Voice recordings of notifications made by telephone to the call centres announced and advertised by the card-issuing institutions shall be kept for one year from the date of notification. Those that are disputed must be kept until the dispute is resolved, without being limited to this period. Copies taken from microfilms or microfiches, or documents containing information extracted from electronic or magnetic media, shall be considered as documents specified in the first paragraph of Article 68 of the Enforcement and Bankruptcy Law No. 2004, provided that these copies and documents confirm each other, without the need for the originals. |
1 year | |
| Law No. 5549 on the Prevention of Money Laundering of Criminal Proceeds |
8 | Retention and Presentation ARTICLE 8 (1) Obligors shall preserve all documents related to the obligations and transactions imposed by this Law in any medium for a period of eight years from the date of preparation of the documents, the date of the last entry in the books and records, and the date of the last transaction for documents related to identity verification, and shall be obliged to present them to the authorities upon request. |
8 years | |
| Law No. 6493 on Payment and Securities Settlement Systems, Payment Services, and Electronic Money Institutions |
23 | Retention of documents and records, protection of personal information, and notification of changes ARTICLE 23 (1) (Amended: 27/3/2015-6637/13) The system operator, payment institution and electronic money institution shall store the documents and records related to the matters covered by this Law securely within the country for at least ten years and in a manner that allows access at any time upon request. The information systems used by the system operator in carrying out its activities and their backups shall also be kept within the country. The procedures and principles regarding the information systems used by payment institutions and electronic money institutions in carrying out their activities shall be determined by the Board. |
10 years | |
| Turkish Commercial Code No. 6102 |
82 | C) Storage and Presentation 1 – Storage of documents, storage period ARTICLE 82- (1) Every trader shall: a) Must keep their commercial books, inventories, opening balance sheets, interim balance sheets, financial statements, annual activity reports, group financial statements and annual activity reports, and other organisational documents that facilitate the comprehensibility of these documents documents that facilitate the comprehensibility of these documents, b) Copies of commercial letters received, c) Copies of commercial letters sent, d) Documents supporting the records made in accordance with the first paragraph of Article 64, in a classified manner. 10995 (2) Commercial letters are all correspondence relating to a commercial transaction. (3) With the exception of opening and interim balance sheets, financial statements and consolidated financial statements, the documents listed in the first paragraph may be stored on image or data carriers, provided that they comply with Turkish Accounting Standards, on condition that: a) When made readable, they correspond in content with the commercial letters and ledger entries received, as well as with visual and other documents; b) The records must be accessible at all times during the storage period and must be made readable within a reasonable period of time. (4) If the records are transferred to electronic media in accordance with the second sentence of the fourth paragraph of Article 65, the information may also be stored in printed form instead of on a computer. Such printed information may also be stored in accordance with the first sentence. (5) The documents specified in paragraphs (a) to (d) of the first paragraph shall be stored for ten years. (6) The retention period shall commence at the end of the calendar year in which the last entry is made in the commercial books, the inventory is taken, the interim balance sheet is prepared, the year-end financial statements are prepared, the consolidated financial statements are prepared, commercial correspondence is conducted, or accounting documents are created. (7) If the books and documents that a trader is obliged to keep are lost due to a disaster such as fire, flood or earthquake, or due to theft, within the statutory retention period, the trader may request a certificate from the competent court where the commercial enterprise is located within fifteen days of learning of the loss. This action is brought without a defendant. The court may also order the collection of any evidence it deems necessary. (8) In the event of the death of a trader who is a natural person, their heirs, and in the event of their abandonment of trade, the trader themselves, shall be obliged to keep the books and papers in accordance with the first paragraph. In the event of the official liquidation of the estate or the termination of the legal entity, the books and papers shall be kept by the magistrates’ court for a period of ten years in accordance with the first paragraph. |
10 years | |
| Turkish Code of Obligations No. 6098 |
72 | C. Statute of Limitations 1. General Rule ARTICLE 72 – A claim for compensation shall become time-barred after two years from the date on which the injured party became aware of the damage and the party liable for compensation, and in any case after ten years from the date on which the act was committed. However, if the compensation arises from an act punishable by criminal law that provides for a longer limitation period, that limitation period shall apply. If a debt has arisen for the injured party as a result of the wrongful act, the injured party may always avoid payment of this debt, even if the claim for compensation arising from the wrongful act has become time-barred. |
10 years | |
| Article 213 of the Tax Procedure Code |
253 | Retention of books and documents: Article 253-Those required to keep books under this Law must keep books and the documents listed in Part Three for a period of five years starting from the calendar year following the relevant year. |
5 years | |
| Law No. 5809 on Electronic Communications |
51 | (10) With respect to services provided under this Law; a) Personal data subject to investigation, examination, audit, or dispute must be retained until the relevant process is completed, b) Records of access to personal data and related systems shall be retained for two years, c) Records showing the consent of subscribers/users to the processing of personal data shall be stored for at least the duration of the subscription. Data storage periods shall be determined by regulation, not exceeding one year and not exceeding two years, shall be determined by regulation. |
2 years At least |
|
| Law No. 5651 on the Regulation of Publications Made in the Internet Environment and the Fight Against Crimes Committed Through These Publications |
5
6 |
Obligations of the hosting provider ARTICLE 5- (3) (Added: 6/2/2014-6518/88) The hosting provider shall store traffic information related to the services it provides for a period not less than one year and not more than two years, as specified in the regulations, and to ensure the accuracy, integrity, and confidentiality of this information.Obligations of the access provider ARTICLE 6-(1) The access provider shall: b) Retain traffic data related to the services it provides for a period specified in the regulation, not less than six months and not more than two two years, as specified in the regulation, and to ensure the accuracy, integrity, and confidentiality of this information. accuracy, integrity, and confidentiality of this information |
1 year, at most2 years |
|
| Law No. 5510 on Social Insurance and General Health Insurance |
86 | Premium documents and workplace records ARTICLE 86- (Amended first paragraph: 15/7/2016-6728/48) The form, content, attachments, relevant period, submission deadline, and other matters concerning the monthly premium and service documents that employers must submit to the Institution for insured persons subject to Articles 4 and 5 of this Law and insured persons subject to social security support premiums shall be determined by a regulation issued by the Institution. Employers and workplace owners must keep workplace books, records, and documents for ten years starting from the beginning of the year following the year to which they relate; public administrations must keep them for thirty years; and liquidation and bankruptcy administration officials must keep them for the duration of their duties and present them within fifteen days upon request by officials assigned by the Institution for inspection and control. If the employer temporarily transfers the insured person to another employer to perform work in accordance with Article 7 of the Labour Law No. 4857, the employer shall be jointly and severally liable with the employer for the submission of the documents specified in the first paragraph for the duration of the temporary employment relationship to the Institution from the employer’s workplace within the same period. |
10 years | |
| Customs Law No. 4458 | 13 | Article 13 Relevant persons shall retain the documents and information specified in Article 11 for five years for customs control purposes. The document retention period shall be: a) Except in the cases provided for in subparagraph (b), for goods declared for free circulation or export, the year in which the documents relating to the declarations of entry into free circulation or export were registered; b) For goods entering free circulation in Turkey with reduced or zero import duties due to their end use, the year in which their customs supervision ends; c) For goods subject to another customs regime, the year in which the said customs regime ends; d) For goods placed in a free zone, the year in which they leave such zones; Commences from the end of that year. |
5 years | |
| Law No. 6502 on the Protection of Consumers |
12 | Statute of Limitations ARTICLE 12- (1) Unless a longer period is specified in the laws or in the contract between the parties, liability for defective goods is subject to a two-year limitation period from the date of delivery of the goods to the consumer, even if the defect appears later. This period is five years for immovable property intended for residential or holiday purposes, starting from the date of delivery of the immovable property. (2) Subject to the third paragraph of Article 10 of this Law, in second-hand sales, the seller’s liability for defective goods shall not be less than one year, and in the case of immovable property intended for residential or holiday purposes, it shall not be less than three years. (3) If the defect is concealed by gross negligence or fraud, the statute of limitations provisions shall not apply. |
5 years | |
| Law No. 1136 on the Bar Association |
39 | The lawyer’s right to retain files and the right to imprisonment: Article 39 – The lawyer is obliged to keep the documents entrusted to him for a period of three years from the termination of the power of attorney. However, if the client has been notified in writing of the return of the documents , the obligation to retain the documents shall terminate at the end of three months from the date of notification. The solicitor is not obliged to return the documents in their possession until their fees and expenses have been paid. |
3 years | |
| Law No. 6458 on Foreigners and International Protection |
99 | Personal data ARTICLE 99 (1) Personal data belonging to foreigners, applicants, and holders of international protection status shall be collected, protected, stored and used by the General Directorate or the governor’s offices in accordance with the relevant legislation and international agreements to which Turkey is a party. agreements. |
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| Regulation on Service Providers and Intermediary Service Providers in Electronic Commerce, published in the Official Gazette dated 26 August 2015 and numbered 29457 |
11 | Burden of proof and retention period for electronic records ARTICLE 11 (1) The burden of proof in cases of complaint shall lie with the service provider and/or intermediary service provider. (2) The service provider and/or intermediary service provider shall retain electronic records relating to electronic commerce transactions for a period of three years from the date of the transaction and shall submit these records to the Ministry upon request. |
3 years | |
| Regulation on Commercial Communication and Commercial Electronic Messages published in the Official Gazette dated 15 July 2015 and numbered 29417 |
13 | Burden of proof and record retention period ARTICLE 13- (1) The burden of proof in transactions subject to complaint shall lie with the service provider and/or intermediary service provider. (2) The service provider and/or intermediary service provider shall retain consent records for one year from the date the consent expires, and other records related to commercial electronic communications for one year from the date of recording. Upon request, these records shall be submitted to the Ministry. |
1 year | |
| Occupational Health and Safety Services Regulation published in the Official Gazette dated 29 December 2012 and numbered 28512 at Services Regulation |
7 | The employer’s obligations regarding health and safety records and the approved register ARTICLE $7-(1)$ Subject to the periods specified in the relevant legislation, the employer shall: a) Keep all records related to occupational health and safety activities carried out at the workplace, b) Employees’ personal health records for at least 15 years from the date of termination of employment, shall be retained. |
15 years | |
| Regulation on Procedures and Principles to be Applied in Factoring Transactions, published in the Official Gazette dated 04.02.2015 and numbered 29272 |
10 | Retention of Documents ARTICLE 10- (1) The institution is obliged to retain the results of its examinations, investigations, and intelligence gathering related to invoices or documents serving as invoices for a period of no less than five years, as specified in the legislation applicable to the institutions, in a manner that can be substantiated during audits. |
5 years | |
| Communication Regarding the Document and Record System for Investment Services and Activities and Related Services (III-45.1) |
27 | Retention of documents by investment institutions ARTICLE 27 (1) Investment firms shall keep all documents, including electronic ones, received and produced in connection with their investment services and activities and ancillary services, all order forms relating to customer orders, whether executed or not, orders received electronically and documents relating to these orders, and fax records must be stored in a regular and classified manner for a period of 10 years in accordance with Article 82 of the Turkish Commercial Code No. 6102 dated 13 January 2011. The retention period for voice recordings is 3 years. |
10 3 years |
|
| Consumer Rights Regulation for the Electronic Communications Sector published in the Official Gazette dated 28 October 2017 and numbered 30224 |
18 | Consumer complaint resolution mechanism and the Authority’s powers ARTICLE 18 (1) Operators are obliged to establish a transparent, fast and easily applicable resolution mechanism for responding to consumer complaints. (2) Consumer complaints and the responses to these complaints shall be recorded by operators and these records shall be kept for a minimum of two years with security measures in place. (3) The Authority may determine the minimum requirements for operators to establish a consumer complaint resolution mechanism. (4) If, as a result of the classification of consumer complaints, the Authority concludes that complaints on a specific issue are concentrated and that the subject of the complaint causes subscriber detriment, it may investigate the matter and regulate or supervise it. (5) The Authority may determine the method for refunds to be made to consumers by operators. |
2 years | |
| Regulation on Internet Service Providers published in the Official Gazette dated 11.04.2017 and numbered 30035 |
4 | Obligations of Internet collective use providers ARTICLE 4- (1) The obligations of Internet collective use providers are as follows: a) To use content filtering systems to take preventive measures against access to content that constitutes a criminal offence. b) To record access logs electronically in their own systems and retain them for a period of two years. c) Publicly accessible internet access providers shall establish systems to identify users via short message service (SMS) and similar methods. (2) Public internet access providers may, in addition to the content filtering system, also obtain a secure internet service as an additional measure to prevent access to content that constitutes a criminal offence. |
2 years | |
| Regulation on the Processing of Personal Data and Protection of Privacy in the Electronic Communications Sector, published in the Official Gazette dated 24.07.2012 and numbered 28363 |
14 | Data retention periods for operators ARTICLE 14- (Amended: RG-11/7/2013-28704) (1) Data categories defined under Article 13 shall be retained for one year from the date of communication, while records relating to unsuccessful calls shall be retained for three months. (2) Personal data subject to investigation, examination, audit, or dispute shall be retained until the relevant process is completed. (3) Records of access to personal data and related systems shall be retained for four years. |
4 years | |
| Regarding the Regulation Emergency Health Services Regulation published in the Official Gazette dated 11.05.2000 and numbered 24046 |
34 | Retention and Archiving of Records Article 34 – Records related to the services provided shall be kept in accordance with the provisions of the relevant legislation. If available, all voice recordings shall be kept for three months. At the end of this period, the records shall be deleted if no request is made. The Centre shall carry out this process to the extent permitted by the technical capabilities of the institution and the intensity of the service. In cases where voices cannot be recorded or records cannot be kept, written records shall be used. |
3 months |
|
| Regulation on the Safety of Passenger Ships and the Registration of Passengers on Board Ships, published in the Official Gazette dated 12 December 2007 and numbered 26728 |
20 | Provision of Information ARTICLE $18-(1)$ The operator of a passenger ship departing from a port in a third country and bound for a port within Turkey or any European Union member state shall be responsible for ensuring compliance with the provisions set out in Articles 16 and 17 and for collecting and preserving the specified information, where necessary, for the purpose of search and rescue operations and combating the adverse consequences of the accident. |
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| Regulations on Procedures and Principles Regarding the Registered Electronic Mail System, published in the Official Gazette dated 25 August 2011 and numbered 28036 |
16 | Obligations of KEPHS ARTICLE 16- (1) KEPHS shall: 1) Shall store records containing information, documents, and electronic data related to all processes and operations of the KEP system, as well as information regarding the time of the transactions and the person or persons who performed them, ensuring their confidentiality, integrity, and accessibility for a minimum period of twenty years, |
20 years | |
| Regulation on Combating Human Trafficking and the Protection of Victims |
10 | Emergency assistance and reporting hotline ARTICLE 10- (1) The Emergency Assistance and Reporting Hotline shall be established, operated or managed by the General Directorate. Call centres established by the General Directorate for this purpose may also be used as the Emergency Assistance and Reporting Hotline. (2) Regarding reports made to the Emergency Assistance and Reporting Hotline, proceedings shall be conducted in accordance with Article 158 of the Criminal Procedure Code dated 4 December 2004 and numbered 5271. (3) Emergency Assistance and Reporting Line personnel may not share personal information received with any person or institution other than those authorised by law or those who need to know the information in the course of their duties. (4) Reports made to the Emergency Assistance and Reporting Hotline are recorded and stored for a period of five years. (5) Emergency Assistance and Reporting Hotline personnel shall report any reports, complaints, and notifications to the law enforcement unit at the location of the incident and to the Directorate. (6) The law enforcement agency is obliged to inform the Directorate about the reports, complaints and notifications referred to it by the Emergency Assistance and Reporting Hotline and to provide feedback on the outcome of the action taken. |
5 years | |
| Decree Law No. 663 of 11/10/2011 on the Organisation and Duties of the Ministry of Health and its Affiliated Institutions |
47 | Authority to collect, process, and share information ARTICLE 47- (1) (Amended: 12/7/2013-6495/73) The Ministry and its affiliated institutions are authorised to collect, process and share, by any means, the personal information that persons receiving health services are required to provide to the relevant health institution or organisation as part of the health service they receive, as well as information relating to the services provided to these persons, from all public and private health institutions and organisations, in order to perform the duties assigned to them by law in a more effective and faster manner, in line with e-government applications. (2) (Amended: 12/7/2013-6495/73) The Ministry and its affiliated institutions may share the personal health data they process with relevant third parties and public institutions and organisations, provided that these persons and institutions are legally authorised to access such data to the extent necessary for them to perform their duties. (3) (Amended: 12/7/2013-6495/73) The Ministry and its affiliated institutions are authorised to request the information necessary to fulfil their duties, as assigned to them by legislation, from all relevant public and private persons and institutions. The relevant persons and institutions are obliged to provide the requested information. (4) Public institutions and organisations employing healthcare personnel, as well as private legal entities and individuals, are obliged to report their employed personnel and personnel movements to the Ministry. (5) Matters relating to the implementation of this article shall be regulated by a regulation to be issued by the Ministry. |
Perman ent |
|
| Regulation on Personal Health Data published in the Official Gazette dated 21 June 2019 and numbered 30808 |
14 | Destruction of personal health data ARTICLE 14- (1) In the destruction of personal data, the provisions of Article 7 of the Law and the Regulation on the Deletion, Destruction or Anonymisation of Personal Data, prepared by the Institution and published in the Official Gazette dated 28/10/2017 and numbered 30224, shall be complied with. |
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| Regulation on Personal Health Data published in the Official Gazette dated 21 June 2019 and numbered 30808 |
11 | Access to the health data of the deceased ARTICLE $11-(1)$ The legal heirs of the deceased are individually authorised to obtain the health data of the deceased by presenting the certificate of inheritance. (2) The health data of the deceased shall be stored for at least 20 years. |
20 years | |
| Regulation on the Deletion, Destruction or Anonymisation of Personal Data published in the Official Gazette dated 28/10/2017 and numbered 30224 |
11 | Time limits for the deletion, destruction, or anonymisation of personal data ARTICLE $11-(1)$ The data controller who has prepared a personal data storage and destruction policy shall delete, destroy or anonymise personal data during the first periodic destruction process following the date on which the obligation to delete, destroy or anonymise personal data arises. (2) The time interval for periodic destruction shall be determined by the data controller in the personal data storage and destruction policy. This period shall not exceed six months in any case. (3) A data controller who is not obliged to prepare a personal data storage and destruction policy shall delete, destroy or anonymise personal data within three months following the date on which the obligation to delete, destroy or anonymise personal data arises. (4) The Board may shorten the periods specified in this article in cases where irreparable or impossibleto–compensate damage has occurred and there is a clear violation of the law. |
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| Regulation on the Deletion, Destruction or Anonymisation of Personal Data, published in the Official Gazette dated 28/10/2017 and numbered 30224 |
12 | Timeframes for deleting and destroying personal data upon the request of the data subject ARTICLE 12-(1) When the data subject applies to the data controller pursuant to Article 13 of the Law and requests the deletion or destruction of their personal data; a) If all conditions for processing personal data have ceased to exist; the data controller shall delete, destroy or anonymise the personal data subject to the request. The data controller shall conclude the data subject’s request within thirty days at the latest and inform the data subject. b) If all conditions for processing personal data have ceased to exist and the personal data subject to the request has been transferred to third parties, the data controller shall notify the third party of this situation; it shall ensure that the necessary procedures are carried out within the scope of this Regulation at the third party. c) If all the conditions for processing personal data have not ceased to exist, this request may be rejected by the data controller with an explanation of the reasons in accordance with the third paragraph of Article 13 of the Law, and the rejection response shall be notified to the data subject in writing or electronically within thirty days at the latest. |
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| 15.02.2008 Regulation on Private Healthcare Institutions Providing Outpatient Diagnosis and Treatment, No. 26788 |
27 | Records, Information and Promotion of Healthcare Institutions and Names of Healthcare Institutions Records and registers ARTICLE 27 (1) Patients applying to a healthcare institution shall be recorded in the protocol register. Healthcare institutions shall have a protocol register, a forensic report register, a surgical intervention register, a laboratory register, and a dressing and injection register (Repealed phrase: RG-3/7/2014-29049) (…) approved by the Directorate. Each physician uses a prescription bearing the name of the healthcare institution where they work, signs this prescription themselves, and stamps it with their seal. (2) The diagnosis and treatment information of patients who apply to the healthcare institution, as well as any surgical interventions performed, medical procedures under observation, are recorded in files opened in the patients’ names and in the relevant registers/books. These documents shall be kept by the healthcare institution in accordance with the provisions of the legislation on archiving. (3) Records may also be kept electronically. Provided that the necessary administrative and technical measures are taken against physical, magnetic or electronic interference and possible misuse to prevent the storage, alteration and deletion of the necessary records of patients’ health information in electronic media and to ensure that confidentiality is not violated, the written record requirement specified in the second paragraph shall not apply. The director is responsible for taking the necessary administrative and technical measures in this regard and for periodic monitoring. Data in electronic media shall be regularly backed up using a secure backup system. (4) When records in electronic media are requested for inspection or other official purposes, the data displayed on the computer screen must be consistent with previous printouts. (5) In terms of the confidentiality and security of records pertaining to judicial cases and judicial reports, necessary measures are taken to ensure that no changes can be made to the report after it has been approved by the physician who entered the data or prepared the judicial report, except by the physician who followed the case. The responsible manager or authorised persons may access judicial case records. If official authorities request forensic records or reports, a new copy shall be obtained, marked as a copy, and certified. Responsibility for these reports lies with the responsible director and the operator. (6) (Amended: RG-11/7/2013-28704) In healthcare institutions where electronic records are not secure, written records shall be kept. Medical records signed with an electronic signature in accordance with the provisions of the Electronic Signature Law No. 5070 dated 15/1/2004 shall be accepted as official records and shall be backed up and archived in accordance with the relevant legislation. (7) A healthcare institution that has ceased operations shall transfer its written and/or electronic records, ledgers, and other documents to the Directorate for storage for the period specified in the relevant legislation on archiving. (8) (Added: RG-3/8/2010-27661) (Amended: RG-1212//2017-30268) Personal health data recorded by healthcare institutions shall be processed in accordance with the Personal Data Protection Law No. 6698 dated 24/3/2016 and transferred to the central health data system in accordance with the procedures and principles determined by the Ministry. It is mandatory to send the requested information and documents to the Ministry as a basis for the registration and notification system established by the Ministry and other tasks and procedures to be carried out by the Ministry. (8) |
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| NOTICE ON AMENDMENTS TO THE NOTICE ON THE DOCUMENT AND RECORD REGIME IN BROKERAGE ACTIVITIES (SERIES: V, NO: 93) published in the Official Gazette dated 28 June 2007 and numbered 26566 |
1
2 |
ARTICLE 1 The fourth paragraph of Article 4 of the Circular on the Documentation and Record-Keeping System for Intermediary Activities, Series: V, No: 6, published in the Official Gazette dated 31 January 1992 and numbered 21128, has been amended as follows. “”All ‘Customer Order Forms’ relating to customer orders, regardless of whether they are executed or not, documents relating to orders received electronically, fax records, and electronic records relating to customer orders received electronically, including via the internet, as specified in Article 9 of the Circular, shall be retained for a period of 5 years from the date of preparation. Audio recordings of verbal orders shall be retained for two years from the beginning of the calendar year following the order date. Documents and records subject to dispute that must be retained shall be preserved until the dispute is resolved, regardless of the period specified above.””ARTICLE 2 The second paragraph of Article 9 of the same Circular has been amended as follows. “”Orders may be taken from customers before or during the session by telephone, fax, ATM records, electronic means or similar methods without the customer’s signature. These orders are considered verbal orders in terms of general provisions. Voice recordings of customer orders received by telephone; instructions relating to orders received by fax and a collective summary containing the date and time information of all orders sent by fax during the day, which have reached the intermediary institution; records of IP (Internet Protocol) numbers relating to customers who submitted orders via the internet, including the date, time and customer details; and, for orders received electronically in any other form, the necessary electronic log records indicating the source 2 years, 5 years |
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| Turkish Code of Obligations No. 6098 (New) |
146 | Ten-year statute of limitations ARTICLE 146 Unless otherwise provided by law, every claim is subject to a ten-year statute of limitations. |
10 years | |
| Turkish Commercial Code | 82 | Retention of documents, retention period ARTICLE 82- (1) Every trader shall: a) Must keep their commercial books, inventories, opening balance sheets, interim balance sheets, financial statements, annual activity reports, consolidated financial statements and annual activity reports, along with working instructions and other organisational documents that facilitate the comprehension of these documents, b) Commercial letters received, c) Copies of commercial letters sent, d) Documents supporting the records made in accordance with the first paragraph of Article 64, in a classified manner. (2) Commercial letters are all correspondence relating to a commercial transaction. (3) With the exception of opening and interim balance sheets, financial statements and consolidated financial statements, the documents listed in the first paragraph may be stored on image or data carriers, provided that they comply with Turkish Accounting Standards, on condition that: a) When made readable, they correspond in content with the commercial letters and ledger entries and other visual and other documents; b) The records are accessible at all times during the storage period and can be made readable within a reasonable time. (4) If the records are transferred to electronic media in accordance with the second sentence of the fourth paragraph of Article 65, the information may also be stored in printed form instead of on a computer. Such printed information may also be stored in accordance with the first sentence. (5) The documents specified in paragraphs (a) to (d) of the first paragraph shall be stored for ten years. (6) The retention period shall commence at the end of the calendar year in which the last entry is made in the commercial books, the inventory is taken, the interim balance sheet is prepared, the year-end financial statements are prepared, the consolidated financial statements are prepared, commercial correspondence is conducted, or accounting documents are created. (7) If the books and documents that a trader is obliged to keep are lost due to a disaster such as fire, flood or earthquake, or due to theft, within the statutory retention period, the trader may request a document from the competent court where the commercial enterprise is located within fifteen days of learning of the loss. This action shall be brought without a defendant. The court may also order the collection of any evidence it deems necessary. (8) In the event of the death of a trader who is a natural person, their heirs, and in the event of their abandonment of trade, the trader themselves, shall be obliged to keep the books and papers in accordance with the first paragraph. In the event of the official liquidation of the estate or the termination of the legal entity, the books and papers shall be kept by the magistrates’ court for a period of ten years in accordance with the first paragraph. |
10 years |
| Relevant Legislation | Article | Article Text | Personal Data Groups Covered by the Article | Retention Period |
|---|---|---|---|---|
| Banking Law No. 5411 | 42 | Retention of Documents Article 42 The originals of documents related to correspondence and activities received, or where this is not possible, copies that do not give rise to doubt as to their authenticity, and copies of written correspondence taken by machine, arranged in chronological order and numbered, shall be kept for ten years at the relevant bank in accordance with the procedures. These documents may be kept in the form of microfilm, microfiche or in electronic, magnetic or similar media. The procedures and principles for the implementation of this article shall be determined by the Board. |
10 years | |
| Law No. 5464 on Bank Cards and Credit Cards |
32 | Burden of proof ARTICLE 32 In disputes arising from transactions made by telephone, electronic means, order form or other means of communication from a member merchant by providing the card number, the burden of proof shall lie with the member merchant. In the event of any dispute between the card issuer and the cardholder, the burden of proving that the transaction was recorded correctly, transferred to the account, and that there was no technical deficiency or malfunction lies with the card issuer. Under this Law, notifications made by telephone must be made through call centres where conversations are recorded or through recording devices provided at the relevant locations. Voice recordings of notifications made by telephone to the call centres announced and advertised by the card-issuing institutions shall be kept for one year from the date of notification. Those that are disputed must be kept until the dispute is resolved, without being limited to this period. Copies taken from microfilms or microfiches, or documents containing information extracted from electronic or magnetic media, shall be considered as documents specified in the first paragraph of Article 68 of the Enforcement and Bankruptcy Law No. 2004, provided that these copies and documents confirm each other, without the need for the originals. |
1 year | |
| Law No. 5549 on the Prevention of Money Laundering of Criminal Proceeds |
8 | Retention and Presentation ARTICLE 8 (1) Obligors shall preserve all documents related to the obligations and transactions imposed by this Law in any medium for a period of eight years from the date of preparation of the documents, the date of the last entry in the books and records, and the date of the last transaction for documents related to identity verification, and shall be obliged to present them to the authorities upon request. |
8 years | |
| Law No. 6493 on Payment and Securities Settlement Systems, Payment Services, and Electronic Money Institutions |
23 | Retention of documents and records, protection of personal information, and notification of changes ARTICLE 23 (1) (Amended: 27/3/2015-6637/13) The system operator, payment institution and electronic money institution shall store the documents and records related to the matters covered by this Law securely within the country for at least ten years and in a manner that allows access at any time upon request. The information systems used by the system operator in carrying out its activities and their backups shall also be kept within the country. The procedures and principles regarding the information systems used by payment institutions and electronic money institutions in carrying out their activities shall be determined by the Board. |
10 years | |
| Turkish Commercial Code No. 6102 |
82 | C) Storage and Presentation 1 – Storage of documents, storage period ARTICLE 82- (1) Every trader shall: a) Must keep their commercial books, inventories, opening balance sheets, interim balance sheets, financial statements, annual activity reports, group financial statements and annual activity reports, and other organisational documents that facilitate the comprehensibility of these documents documents that facilitate the comprehensibility of these documents, b) Copies of commercial letters received, c) Copies of commercial letters sent, d) Documents supporting the records made in accordance with the first paragraph of Article 64, in a classified manner. 10995 (2) Commercial letters are all correspondence relating to a commercial transaction. (3) With the exception of opening and interim balance sheets, financial statements and consolidated financial statements, the documents listed in the first paragraph may be stored on image or data carriers, provided that they comply with Turkish Accounting Standards, on condition that: a) When made readable, they correspond in content with the commercial letters and ledger entries received, as well as with visual and other documents; b) The records must be accessible at all times during the storage period and must be made readable within a reasonable period of time. (4) If the records are transferred to electronic media in accordance with the second sentence of the fourth paragraph of Article 65, the information may also be stored in printed form instead of on a computer. Such printed information may also be stored in accordance with the first sentence. (5) The documents specified in paragraphs (a) to (d) of the first paragraph shall be stored for ten years. (6) The retention period shall commence at the end of the calendar year in which the last entry is made in the commercial books, the inventory is taken, the interim balance sheet is prepared, the year-end financial statements are prepared, the consolidated financial statements are prepared, commercial correspondence is conducted, or accounting documents are created. (7) If the books and documents that a trader is obliged to keep are lost due to a disaster such as fire, flood or earthquake, or due to theft, within the statutory retention period, the trader may request a certificate from the competent court where the commercial enterprise is located within fifteen days of learning of the loss. This action is brought without a defendant. The court may also order the collection of any evidence it deems necessary. (8) In the event of the death of a trader who is a natural person, their heirs, and in the event of their abandonment of trade, the trader themselves, shall be obliged to keep the books and papers in accordance with the first paragraph. In the event of the official liquidation of the estate or the termination of the legal entity, the books and papers shall be kept by the magistrates’ court for a period of ten years in accordance with the first paragraph. |
10 years | |
| Turkish Code of Obligations No. 6098 |
72 | C. Statute of Limitations 1. General Rule ARTICLE 72 – A claim for compensation shall become time-barred after two years from the date on which the injured party became aware of the damage and the party liable for compensation, and in any case after ten years from the date on which the act was committed. However, if the compensation arises from an act punishable by criminal law that provides for a longer limitation period, that limitation period shall apply. If a debt has arisen for the injured party as a result of the wrongful act, the injured party may always avoid payment of this debt, even if the claim for compensation arising from the wrongful act has become time-barred. |
10 years | |
| Article 213 of the Tax Procedure Code |
253 | Retention of books and documents: Article 253-Those required to keep books under this Law must keep books and the documents listed in Part Three for a period of five years starting from the calendar year following the relevant year. |
5 years | |
| Law No. 5809 on Electronic Communications |
51 | (10) With respect to services provided under this Law; a) Personal data subject to investigation, examination, audit, or dispute must be retained until the relevant process is completed, b) Records of access to personal data and related systems shall be retained for two years, c) Records showing the consent of subscribers/users to the processing of personal data shall be stored for at least the duration of the subscription. Data storage periods shall be determined by regulation, not exceeding one year and not exceeding two years, shall be determined by regulation. |
2 years At least |
|
| Law No. 5651 on the Regulation of Publications Made in the Internet Environment and the Fight Against Crimes Committed Through These Publications |
5
6 |
Obligations of the hosting provider ARTICLE 5- (3) (Added: 6/2/2014-6518/88) The hosting provider shall store traffic information related to the services it provides for a period not less than one year and not more than two years, as specified in the regulations, and to ensure the accuracy, integrity, and confidentiality of this information.Obligations of the access provider ARTICLE 6-(1) The access provider shall: b) Retain traffic data related to the services it provides for a period specified in the regulation, not less than six months and not more than two two years, as specified in the regulation, and to ensure the accuracy, integrity, and confidentiality of this information. accuracy, integrity, and confidentiality of this information |
1 year, at most2 years |
|
| Law No. 5510 on Social Insurance and General Health Insurance |
86 | Premium documents and workplace records ARTICLE 86- (Amended first paragraph: 15/7/2016-6728/48) The form, content, attachments, relevant period, submission deadline, and other matters concerning the monthly premium and service documents that employers must submit to the Institution for insured persons subject to Articles 4 and 5 of this Law and insured persons subject to social security support premiums shall be determined by a regulation issued by the Institution. Employers and workplace owners must keep workplace books, records, and documents for ten years starting from the beginning of the year following the year to which they relate; public administrations must keep them for thirty years; and liquidation and bankruptcy administration officials must keep them for the duration of their duties and present them within fifteen days upon request by officials assigned by the Institution for inspection and control. If the employer temporarily transfers the insured person to another employer to perform work in accordance with Article 7 of the Labour Law No. 4857, the employer shall be jointly and severally liable with the employer for the submission of the documents specified in the first paragraph for the duration of the temporary employment relationship to the Institution from the employer’s workplace within the same period. |
10 years | |
| Customs Law No. 4458 | 13 | Article 13 Relevant persons shall retain the documents and information specified in Article 11 for five years for customs control purposes. The document retention period shall be: a) Except in the cases provided for in subparagraph (b), for goods declared for free circulation or export, the year in which the documents relating to the declarations of entry into free circulation or export were registered; b) For goods entering free circulation in Turkey with reduced or zero import duties due to their end use, the year in which their customs supervision ends; c) For goods subject to another customs regime, the year in which the said customs regime ends; d) For goods placed in a free zone, the year in which they leave such zones; Commences from the end of that year. |
5 years | |
| Law No. 6502 on the Protection of Consumers |
12 | Statute of Limitations ARTICLE 12- (1) Unless a longer period is specified in the laws or in the contract between the parties, liability for defective goods is subject to a two-year limitation period from the date of delivery of the goods to the consumer, even if the defect appears later. This period is five years for immovable property intended for residential or holiday purposes, starting from the date of delivery of the immovable property. (2) Subject to the third paragraph of Article 10 of this Law, in second-hand sales, the seller’s liability for defective goods shall not be less than one year, and in the case of immovable property intended for residential or holiday purposes, it shall not be less than three years. (3) If the defect is concealed by gross negligence or fraud, the statute of limitations provisions shall not apply. |
5 years | |
| Law No. 1136 on the Bar Association |
39 | The lawyer’s right to retain files and the right to imprisonment: Article 39 – The lawyer is obliged to keep the documents entrusted to him for a period of three years from the termination of the power of attorney. However, if the client has been notified in writing of the return of the documents , the obligation to retain the documents shall terminate at the end of three months from the date of notification. The solicitor is not obliged to return the documents in their possession until their fees and expenses have been paid. |
3 years | |
| Law No. 6458 on Foreigners and International Protection |
99 | Personal data ARTICLE 99 (1) Personal data belonging to foreigners, applicants, and holders of international protection status shall be collected, protected, stored and used by the General Directorate or the governor’s offices in accordance with the relevant legislation and international agreements to which Turkey is a party. agreements. |
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| Regulation on Service Providers and Intermediary Service Providers in Electronic Commerce, published in the Official Gazette dated 26 August 2015 and numbered 29457 |
11 | Burden of proof and retention period for electronic records ARTICLE 11 (1) The burden of proof in cases of complaint shall lie with the service provider and/or intermediary service provider. (2) The service provider and/or intermediary service provider shall retain electronic records relating to electronic commerce transactions for a period of three years from the date of the transaction and shall submit these records to the Ministry upon request. |
3 years | |
| Regulation on Commercial Communication and Commercial Electronic Messages published in the Official Gazette dated 15 July 2015 and numbered 29417 |
13 | Burden of proof and record retention period ARTICLE 13- (1) The burden of proof in transactions subject to complaint shall lie with the service provider and/or intermediary service provider. (2) The service provider and/or intermediary service provider shall retain consent records for one year from the date the consent expires, and other records related to commercial electronic communications for one year from the date of recording. Upon request, these records shall be submitted to the Ministry. |
1 year | |
| Occupational Health and Safety Services Regulation published in the Official Gazette dated 29 December 2012 and numbered 28512 at Services Regulation |
7 | The employer’s obligations regarding health and safety records and the approved register ARTICLE $7-(1)$ Subject to the periods specified in the relevant legislation, the employer shall: a) Keep all records related to occupational health and safety activities carried out at the workplace, b) Employees’ personal health records for at least 15 years from the date of termination of employment, shall be retained. |
15 years | |
| Regulation on Procedures and Principles to be Applied in Factoring Transactions, published in the Official Gazette dated 04.02.2015 and numbered 29272 |
10 | Retention of Documents ARTICLE 10- (1) The institution is obliged to retain the results of its examinations, investigations, and intelligence gathering related to invoices or documents serving as invoices for a period of no less than five years, as specified in the legislation applicable to the institutions, in a manner that can be substantiated during audits. |
5 years | |
| Communication Regarding the Document and Record System for Investment Services and Activities and Related Services (III-45.1) |
27 | Retention of documents by investment institutions ARTICLE 27 (1) Investment firms shall keep all documents, including electronic ones, received and produced in connection with their investment services and activities and ancillary services, all order forms relating to customer orders, whether executed or not, orders received electronically and documents relating to these orders, and fax records must be stored in a regular and classified manner for a period of 10 years in accordance with Article 82 of the Turkish Commercial Code No. 6102 dated 13 January 2011. The retention period for voice recordings is 3 years. |
10 3 years |
|
| Consumer Rights Regulation for the Electronic Communications Sector published in the Official Gazette dated 28 October 2017 and numbered 30224 |
18 | Consumer complaint resolution mechanism and the Authority’s powers ARTICLE 18 (1) Operators are obliged to establish a transparent, fast and easily applicable resolution mechanism for responding to consumer complaints. (2) Consumer complaints and the responses to these complaints shall be recorded by operators and these records shall be kept for a minimum of two years with security measures in place. (3) The Authority may determine the minimum requirements for operators to establish a consumer complaint resolution mechanism. (4) If, as a result of the classification of consumer complaints, the Authority concludes that complaints on a specific issue are concentrated and that the subject of the complaint causes subscriber detriment, it may investigate the matter and regulate or supervise it. (5) The Authority may determine the method for refunds to be made to consumers by operators. |
2 years | |
| Regulation on Internet Service Providers published in the Official Gazette dated 11.04.2017 and numbered 30035 |
4 | Obligations of Internet collective use providers ARTICLE 4- (1) The obligations of Internet collective use providers are as follows: a) To use content filtering systems to take preventive measures against access to content that constitutes a criminal offence. b) To record access logs electronically in their own systems and retain them for a period of two years. c) Publicly accessible internet access providers shall establish systems to identify users via short message service (SMS) and similar methods. (2) Public internet access providers may, in addition to the content filtering system, also obtain a secure internet service as an additional measure to prevent access to content that constitutes a criminal offence. |
2 years | |
| Regulation on the Processing of Personal Data and Protection of Privacy in the Electronic Communications Sector, published in the Official Gazette dated 24.07.2012 and numbered 28363 |
14 | Data retention periods for operators ARTICLE 14- (Amended: RG-11/7/2013-28704) (1) Data categories defined under Article 13 shall be retained for one year from the date of communication, while records relating to unsuccessful calls shall be retained for three months. (2) Personal data subject to investigation, examination, audit, or dispute shall be retained until the relevant process is completed. (3) Records of access to personal data and related systems shall be retained for four years. |
4 years | |
| Regarding the Regulation Emergency Health Services Regulation published in the Official Gazette dated 11.05.2000 and numbered 24046 |
34 | Retention and Archiving of Records Article 34 – Records related to the services provided shall be kept in accordance with the provisions of the relevant legislation. If available, all voice recordings shall be kept for three months. At the end of this period, the records shall be deleted if no request is made. The Centre shall carry out this process to the extent permitted by the technical capabilities of the institution and the intensity of the service. In cases where voices cannot be recorded or records cannot be kept, written records shall be used. |
3 months |
|
| Regulation on the Safety of Passenger Ships and the Registration of Passengers on Board Ships, published in the Official Gazette dated 12 December 2007 and numbered 26728 |
20 | Provision of Information ARTICLE $18-(1)$ The operator of a passenger ship departing from a port in a third country and bound for a port within Turkey or any European Union member state shall be responsible for ensuring compliance with the provisions set out in Articles 16 and 17 and for collecting and preserving the specified information, where necessary, for the purpose of search and rescue operations and combating the adverse consequences of the accident. |
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| Regulations on Procedures and Principles Regarding the Registered Electronic Mail System, published in the Official Gazette dated 25 August 2011 and numbered 28036 |
16 | Obligations of KEPHS ARTICLE 16- (1) KEPHS shall: 1) Shall store records containing information, documents, and electronic data related to all processes and operations of the KEP system, as well as information regarding the time of the transactions and the person or persons who performed them, ensuring their confidentiality, integrity, and accessibility for a minimum period of twenty years, |
20 years | |
| Regulation on Combating Human Trafficking and the Protection of Victims |
10 | Emergency assistance and reporting hotline ARTICLE 10- (1) The Emergency Assistance and Reporting Hotline shall be established, operated or managed by the General Directorate. Call centres established by the General Directorate for this purpose may also be used as the Emergency Assistance and Reporting Hotline. (2) Regarding reports made to the Emergency Assistance and Reporting Hotline, proceedings shall be conducted in accordance with Article 158 of the Criminal Procedure Code dated 4 December 2004 and numbered 5271. (3) Emergency Assistance and Reporting Line personnel may not share personal information received with any person or institution other than those authorised by law or those who need to know the information in the course of their duties. (4) Reports made to the Emergency Assistance and Reporting Hotline are recorded and stored for a period of five years. (5) Emergency Assistance and Reporting Hotline personnel shall report any reports, complaints, and notifications to the law enforcement unit at the location of the incident and to the Directorate. (6) The law enforcement agency is obliged to inform the Directorate about the reports, complaints and notifications referred to it by the Emergency Assistance and Reporting Hotline and to provide feedback on the outcome of the action taken. |
5 years | |
| Decree Law No. 663 of 11/10/2011 on the Organisation and Duties of the Ministry of Health and its Affiliated Institutions |
47 | Authority to collect, process, and share information ARTICLE 47- (1) (Amended: 12/7/2013-6495/73) The Ministry and its affiliated institutions are authorised to collect, process and share, by any means, the personal information that persons receiving health services are required to provide to the relevant health institution or organisation as part of the health service they receive, as well as information relating to the services provided to these persons, from all public and private health institutions and organisations, in order to perform the duties assigned to them by law in a more effective and faster manner, in line with e-government applications. (2) (Amended: 12/7/2013-6495/73) The Ministry and its affiliated institutions may share the personal health data they process with relevant third parties and public institutions and organisations, provided that these persons and institutions are legally authorised to access such data to the extent necessary for them to perform their duties. (3) (Amended: 12/7/2013-6495/73) The Ministry and its affiliated institutions are authorised to request the information necessary to fulfil their duties, as assigned to them by legislation, from all relevant public and private persons and institutions. The relevant persons and institutions are obliged to provide the requested information. (4) Public institutions and organisations employing healthcare personnel, as well as private legal entities and individuals, are obliged to report their employed personnel and personnel movements to the Ministry. (5) Matters relating to the implementation of this article shall be regulated by a regulation to be issued by the Ministry. |
Perman ent |
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| Regulation on Personal Health Data published in the Official Gazette dated 21 June 2019 and numbered 30808 |
14 | Destruction of personal health data ARTICLE 14- (1) In the destruction of personal data, the provisions of Article 7 of the Law and the Regulation on the Deletion, Destruction or Anonymisation of Personal Data, prepared by the Institution and published in the Official Gazette dated 28/10/2017 and numbered 30224, shall be complied with. |
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| Regulation on Personal Health Data published in the Official Gazette dated 21 June 2019 and numbered 30808 |
11 | Access to the health data of the deceased ARTICLE $11-(1)$ The legal heirs of the deceased are individually authorised to obtain the health data of the deceased by presenting the certificate of inheritance. (2) The health data of the deceased shall be stored for at least 20 years. |
20 years | |
| Regulation on the Deletion, Destruction or Anonymisation of Personal Data published in the Official Gazette dated 28/10/2017 and numbered 30224 |
11 | Time limits for the deletion, destruction, or anonymisation of personal data ARTICLE $11-(1)$ The data controller who has prepared a personal data storage and destruction policy shall delete, destroy or anonymise personal data during the first periodic destruction process following the date on which the obligation to delete, destroy or anonymise personal data arises. (2) The time interval for periodic destruction shall be determined by the data controller in the personal data storage and destruction policy. This period shall not exceed six months in any case. (3) A data controller who is not obliged to prepare a personal data storage and destruction policy shall delete, destroy or anonymise personal data within three months following the date on which the obligation to delete, destroy or anonymise personal data arises. (4) The Board may shorten the periods specified in this article in cases where irreparable or impossibleto–compensate damage has occurred and there is a clear violation of the law. |
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| Regulation on the Deletion, Destruction or Anonymisation of Personal Data, published in the Official Gazette dated 28/10/2017 and numbered 30224 |
12 | Timeframes for deleting and destroying personal data upon the request of the data subject ARTICLE 12-(1) When the data subject applies to the data controller pursuant to Article 13 of the Law and requests the deletion or destruction of their personal data; a) If all conditions for processing personal data have ceased to exist; the data controller shall delete, destroy or anonymise the personal data subject to the request. The data controller shall conclude the data subject’s request within thirty days at the latest and inform the data subject. b) If all conditions for processing personal data have ceased to exist and the personal data subject to the request has been transferred to third parties, the data controller shall notify the third party of this situation; it shall ensure that the necessary procedures are carried out within the scope of this Regulation at the third party. c) If all the conditions for processing personal data have not ceased to exist, this request may be rejected by the data controller with an explanation of the reasons in accordance with the third paragraph of Article 13 of the Law, and the rejection response shall be notified to the data subject in writing or electronically within thirty days at the latest. |
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| 15.02.2008 Regulation on Private Healthcare Institutions Providing Outpatient Diagnosis and Treatment, No. 26788 |
27 | Records, Information and Promotion of Healthcare Institutions and Names of Healthcare Institutions Records and registers ARTICLE 27 (1) Patients applying to a healthcare institution shall be recorded in the protocol register. Healthcare institutions shall have a protocol register, a forensic report register, a surgical intervention register, a laboratory register, and a dressing and injection register (Repealed phrase: RG-3/7/2014-29049) (…) approved by the Directorate. Each physician uses a prescription bearing the name of the healthcare institution where they work, signs this prescription themselves, and stamps it with their seal. (2) The diagnosis and treatment information of patients who apply to the healthcare institution, as well as any surgical interventions performed, medical procedures under observation, are recorded in files opened in the patients’ names and in the relevant registers/books. These documents shall be kept by the healthcare institution in accordance with the provisions of the legislation on archiving. (3) Records may also be kept electronically. Provided that the necessary administrative and technical measures are taken against physical, magnetic or electronic interference and possible misuse to prevent the storage, alteration and deletion of the necessary records of patients’ health information in electronic media and to ensure that confidentiality is not violated, the written record requirement specified in the second paragraph shall not apply. The director is responsible for taking the necessary administrative and technical measures in this regard and for periodic monitoring. Data in electronic media shall be regularly backed up using a secure backup system. (4) When records in electronic media are requested for inspection or other official purposes, the data displayed on the computer screen must be consistent with previous printouts. (5) In terms of the confidentiality and security of records pertaining to judicial cases and judicial reports, necessary measures are taken to ensure that no changes can be made to the report after it has been approved by the physician who entered the data or prepared the judicial report, except by the physician who followed the case. The responsible manager or authorised persons may access judicial case records. If official authorities request forensic records or reports, a new copy shall be obtained, marked as a copy, and certified. Responsibility for these reports lies with the responsible director and the operator. (6) (Amended: RG-11/7/2013-28704) In healthcare institutions where electronic records are not secure, written records shall be kept. Medical records signed with an electronic signature in accordance with the provisions of the Electronic Signature Law No. 5070 dated 15/1/2004 shall be accepted as official records and shall be backed up and archived in accordance with the relevant legislation. (7) A healthcare institution that has ceased operations shall transfer its written and/or electronic records, ledgers, and other documents to the Directorate for storage for the period specified in the relevant legislation on archiving. (8) (Added: RG-3/8/2010-27661) (Amended: RG-1212//2017-30268) Personal health data recorded by healthcare institutions shall be processed in accordance with the Personal Data Protection Law No. 6698 dated 24/3/2016 and transferred to the central health data system in accordance with the procedures and principles determined by the Ministry. It is mandatory to send the requested information and documents to the Ministry as a basis for the registration and notification system established by the Ministry and other tasks and procedures to be carried out by the Ministry. (8) |
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| NOTICE ON AMENDMENTS TO THE NOTICE ON THE DOCUMENT AND RECORD REGIME IN BROKERAGE ACTIVITIES (SERIES: V, NO: 93) published in the Official Gazette dated 28 June 2007 and numbered 26566 |
1
2 |
ARTICLE 1 The fourth paragraph of Article 4 of the Circular on the Documentation and Record-Keeping System for Intermediary Activities, Series: V, No: 6, published in the Official Gazette dated 31 January 1992 and numbered 21128, has been amended as follows. “”All ‘Customer Order Forms’ relating to customer orders, regardless of whether they are executed or not, documents relating to orders received electronically, fax records, and electronic records relating to customer orders received electronically, including via the internet, as specified in Article 9 of the Circular, shall be retained for a period of 5 years from the date of preparation. Audio recordings of verbal orders shall be retained for two years from the beginning of the calendar year following the order date. Documents and records subject to dispute that must be retained shall be preserved until the dispute is resolved, regardless of the period specified above.””ARTICLE 2 The second paragraph of Article 9 of the same Circular has been amended as follows. “”Orders may be taken from customers before or during the session by telephone, fax, ATM records, electronic means or similar methods without the customer’s signature. These orders are considered verbal orders in terms of general provisions. Voice recordings of customer orders received by telephone; instructions relating to orders received by fax and a collective summary containing the date and time information of all orders sent by fax during the day, which have reached the intermediary institution; records of IP (Internet Protocol) numbers relating to customers who submitted orders via the internet, including the date, time and customer details; and, for orders received electronically in any other form, the necessary electronic log records indicating the source 2 years, 5 years |
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| Turkish Code of Obligations No. 6098 (New) |
146 | Ten-year statute of limitations ARTICLE 146 Unless otherwise provided by law, every claim is subject to a ten-year statute of limitations. |
10 years | |
| Turkish Commercial Code | 82 | Retention of documents, retention period ARTICLE 82- (1) Every trader shall: a) Must keep their commercial books, inventories, opening balance sheets, interim balance sheets, financial statements, annual activity reports, consolidated financial statements and annual activity reports, along with working instructions and other organisational documents that facilitate the comprehension of these documents, b) Commercial letters received, c) Copies of commercial letters sent, d) Documents supporting the records made in accordance with the first paragraph of Article 64, in a classified manner. (2) Commercial letters are all correspondence relating to a commercial transaction. (3) With the exception of opening and interim balance sheets, financial statements and consolidated financial statements, the documents listed in the first paragraph may be stored on image or data carriers, provided that they comply with Turkish Accounting Standards, on condition that: a) When made readable, they correspond in content with the commercial letters and ledger entries and other visual and other documents; b) The records are accessible at all times during the storage period and can be made readable within a reasonable time. (4) If the records are transferred to electronic media in accordance with the second sentence of the fourth paragraph of Article 65, the information may also be stored in printed form instead of on a computer. Such printed information may also be stored in accordance with the first sentence. (5) The documents specified in paragraphs (a) to (d) of the first paragraph shall be stored for ten years. (6) The retention period shall commence at the end of the calendar year in which the last entry is made in the commercial books, the inventory is taken, the interim balance sheet is prepared, the year-end financial statements are prepared, the consolidated financial statements are prepared, commercial correspondence is conducted, or accounting documents are created. (7) If the books and documents that a trader is obliged to keep are lost due to a disaster such as fire, flood or earthquake, or due to theft, within the statutory retention period, the trader may request a document from the competent court where the commercial enterprise is located within fifteen days of learning of the loss. This action shall be brought without a defendant. The court may also order the collection of any evidence it deems necessary. (8) In the event of the death of a trader who is a natural person, their heirs, and in the event of their abandonment of trade, the trader themselves, shall be obliged to keep the books and papers in accordance with the first paragraph. In the event of the official liquidation of the estate or the termination of the legal entity, the books and papers shall be kept by the magistrates’ court for a period of ten years in accordance with the first paragraph. |
10 years |