• It is the spirit and not the form of law that keeps justice alive.
    Earl Warren

ELECTRONIC NOTIFICATION

The Ministry of Finance of the Republic of Turkey promulgated the Tax Procedure Law General Circular No.: 456 (the “Circular”) regarding electronic notifications in the Official Gazette dated August 27, 2015 with number 29458.

As per the Circular

•    Corporate tax payers
•    Income tax payers (commercial, professional and agricultural income earners)
•    Those who opt for using electronic notification services

are obliged to use electronic notification services.

The obliged parties have to make the necessary filings until January 1, 2016 in the form attached to the Circular. The corporate tax payers shall file their application to the tax offices where they are registered and income tax payers shall file the application through internet tax office. Those who opt for using electronic notification services shall file the application to the tax offices where they are registered for value added tax or withholding tax purposes.

Any electronic notification made to the registered e-mail addresses of the obliged parties’ shall be deemed to have served after five days as of the receipt of the relevant notification through the registered e-mail address.

Non-compliance with the provisions of the Circular will trigger administrative penalty as defined under Article 355 bis of the Tax Procedure Law No.: 213
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