Öz
Taxpayers have to document their income and expenses in the calculation of the basis of assessment and determination of their earnings. For this reason, it is necessary to bind all works and transactions made by taxpayers to a document. In principle, taxpayers have to prove all their purchases of goods and services with a document called an invoice. In this context, taxpayers issue an expense note in order to prove the value of the goods or services they provide from non-taxpayers. The scope of application of the expense note has been expanded over time with the regulatory acts of the tax administration. However, with the recent regulation, this situation was made a legal provision. In the study, the possible effects of issuing expense note, which are expanded in scope and become as a legal rule, on the construction and real estate sectors are examined. According to the study, it is aimed to contribute to the making of regulations to reduce the possible negative effects of the expense note in practice and to resolve its disputes.