RESPONSIBILITIES AND OBLIGATIONS OF ACCOUNTING PROFESSIONAL MEMBERS RELATED TO THEIR TAX LIABILITIES UNDER THE LAW ON THE PROTECTION OF PERSONAL DATA


Özbek A.

INTERNATIONAL CONGRESS ON AFRO - EURASIAN RESEARCH VI, Skopje, Macedonia, 14 - 15 October 2022, pp.1-51

  • Publication Type: Conference Paper / Summary Text
  • City: Skopje
  • Country: Macedonia
  • Page Numbers: pp.1-51
  • Istanbul Gelisim University Affiliated: Yes

Abstract

With the entry into force of the law on the protection of personal data, it has been tried to prevent the use of certain private information such as bank card information, tax debts, debts of social security institutions, which have an important place in the private lives of individuals, by unauthorized persons or institutions. Occupational groups affected by this law is professional accountants. Professional accountants can have a lot of information about their taxpayers and even from time to time they can be seen as a member of the family. Social responsibility and the obligation to keep secrets, it should not share the private information of its taxpayers and must obtain the consent of its taxpayers. Today various responsibilities and obligations of accounting professionals will be explained in order to increase their awareness of the law on the protection of personal data and various evaluations and solutions will be presented.