electronic notification shall begin to be implemented as of 1 January 2016.

As per the Tax Procedures Law General Communiqué series no. 456 published in the Official Gazette dated 27 August 2015 payers of Income (Income taxpayers, with respect to commercial, agricultural and professional gain.) and Corporate Tax have been obligated to use e-mail address to receive the notifications submitted by the tax office.

Electronic notification is an application of submitting the required documents to addressee’s registered email address via electronic notifications systems by the tax office. With this regulation, it is mandatory that all the notifications are sent through internet by the tax office.

Taxpayers have to sign and submit “Electronic Notification Request Form No.1” which is attached to the General Communiqué Serial No.456 to the affiliated tax office until the 1 January 2016.

Abovementioned Form No.1 must be submitted by the legal representatives or authorized person with the power of attorney. Afterwards, addressees shall obtain their electronic address, user code and password from the tax office.

On the other hand, taxpayers that already have internet tax office user code and password, will be able to use their previously defined codes and passwords by only marking the related check box on the Electronic Notification Request Form No.1.  

Electronic notification will be accepted to have been made at the end of the fifth day following the communication date of the notification. In this context, it is beneficial to check your email accounts at least once a week as of January 1, 2016.

Yours sincerely,