diff --git a/invoice_az/company_api.py b/invoice_az/company_api.py
index ff6a51c..5f2d133 100644
--- a/invoice_az/company_api.py
+++ b/invoice_az/company_api.py
@@ -471,23 +471,6 @@ def load_company_bank_accounts(company):
             created += c
             updated += u
 
-            # Phase 2: also materialise ERPNext-native Bank / GL Account / Bank Account
-            # for non-closed accounts so users can actually post transactions against them.
-            # Status "C" = closed — skip entirely (cache row above still written).
-            if (acc.get("status") or "").upper() != "C":
-                try:
-                    _materialize_native_bank(company, acc)
-                except Exception as e:
-                    frappe.log_error(
-                        f"{acc.get('number')}: {e}\n{frappe.get_traceback()}",
-                        "E-Taxes Bank Native Materialize",
-                    )
-
-        # Clean up unused AZ CoA bank placeholders (entries named "<CUR> AZXX…" under
-        # parent 223). On a fresh setup they've never been referenced, so deletion
-        # is safe. Per-row failures logged but don't abort.
-        _delete_bank_placeholders(company)
-
         frappe.db.commit()
         return _summarize(created, updated, len(accounts), "Bank accounts loaded")
 
@@ -499,120 +482,6 @@ def load_company_bank_accounts(company):
         return {"success": False, "message": f"Error: {e}"}
 
 
-def _find_bank_parent_account(company):
-    """Resolve the 'Bank hesablaşma hesabları' (account_number=223) group under this
-    company. Falls back to any Asset group containing bank-typed children."""
-    parent = frappe.db.get_value(
-        "Account",
-        {"company": company, "account_number": "223", "is_group": 1},
-        "name",
-    )
-    if parent:
-        return parent
-    parent = frappe.db.get_value(
-        "Account",
-        {"company": company, "account_name": ("like", "Bank hesablaşma%"), "is_group": 1},
-        "name",
-    )
-    return parent
-
-
-def _materialize_native_bank(company, acc):
-    """Create Bank (global) + GL Account (per-company) + Bank Account (linking) for
-    a single e-taxes bank record. Idempotent — safe to call repeatedly.
-    """
-    bank_name = (acc.get("bankName") or "").strip()
-    iban = (acc.get("number") or "").strip()
-    currency = (acc.get("currency") or "").strip() or "AZN"
-    etx_account_type = (acc.get("type") or "").strip()
-
-    if not bank_name or not iban:
-        return  # can't build records without these
-
-    # 1. Bank (global, unique on bank_name)
-    if not frappe.db.exists("Bank", bank_name):
-        bank_doc = frappe.get_doc({"doctype": "Bank", "bank_name": bank_name})
-        bank_doc.flags.ignore_permissions = True
-        bank_doc.flags.ignore_if_duplicate = True
-        bank_doc.insert(ignore_permissions=True, ignore_if_duplicate=True)
-
-    # 2. GL Account under parent 223 (Bank hesablaşma hesabları)
-    parent = _find_bank_parent_account(company)
-    if not parent:
-        frappe.log_error(
-            f"No bank parent account found for company '{company}'; skipping native GL account for {iban}",
-            "E-Taxes Bank Native Materialize",
-        )
-        return
-
-    account_name = f"{currency} {iban}"
-    existing_gl = frappe.db.get_value(
-        "Account",
-        {"company": company, "account_name": account_name},
-        "name",
-    )
-    if existing_gl:
-        gl_name = existing_gl
-    else:
-        gl_doc = frappe.get_doc({
-            "doctype": "Account",
-            "account_name": account_name,
-            "parent_account": parent,
-            "company": company,
-            "account_type": "Bank",
-            "account_currency": currency,
-            "is_group": 0,
-        })
-        gl_doc.insert(ignore_permissions=True)
-        gl_name = gl_doc.name
-
-    # 3. Bank Account (links Bank + GL + Company)
-    ba_exists = frappe.db.exists(
-        "Bank Account",
-        {"bank": bank_name, "account_name": account_name, "company": company},
-    )
-    if not ba_exists:
-        ba_doc = frappe.get_doc({
-            "doctype": "Bank Account",
-            "account_name": account_name,
-            "bank": bank_name,
-            "account": gl_name,
-            "company": company,
-            "is_company_account": 1,
-            "bank_account_no": iban,
-            "iban": iban,
-            "account_type": etx_account_type or None,
-        })
-        ba_doc.insert(ignore_permissions=True)
-
-
-def _delete_bank_placeholders(company):
-    """AZ CoA seeds placeholders like 'AZN AZXXXXXXXXXXXXXXXXXXXXXXXXXX' under the
-    bank group. Remove any that remain after real accounts have been materialised.
-    """
-    parent = _find_bank_parent_account(company)
-    if not parent:
-        return
-    placeholders = frappe.get_all(
-        "Account",
-        filters={
-            "company": company,
-            "parent_account": parent,
-            "account_name": ("like", "% AZXX%"),
-            "is_group": 0,
-        },
-        pluck="name",
-    )
-    for p in placeholders:
-        try:
-            frappe.delete_doc("Account", p, ignore_permissions=True, delete_permanently=True)
-        except Exception as e:
-            frappe.log_error(
-                f"Placeholder delete failed: {p}: {e}",
-                "E-Taxes Bank Native Materialize",
-            )
-
-
 # ======= OBLIGATION PACTS (sub-contractor obl-pact-list) =======
 
 @frappe.whitelist()