Electronic notification delayed to 1 april 2016-Cpa Evren özmen

Turkey: Revenue Administration introduces electronic notification system

On 27 August 2015, the Revenue Administration published a document explaining procedures for using an electronic notification system. The system applies to the following groups of taxpayers:

  • Companies
  • Entrepreneurs, farmers and self-employed individuals
  • All other taxpayers opting for electronic communication

The procedural rules require taxpayers participating in the electronic notification system mandatorily or voluntarily to request an account from the tax authorities and a user ID and password by 1 January 2016.

In addition, the procedural rules deal with the following aspects:

  • The circumstances under which it is allowed to withdraw from the system
  • Penalties if obligations are not met
  • Electronic signatures and electronic address of the tax administration
  • Documents which have to be submitted electronically

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