E-Tebligat Erteleme Nisan 2016- EVREN ÖZMEN MALİ MÜŞAVİR

VERGİ USUL KANUNU GENEL TEBLİĞİ (SIRA NO: 456)’NDE

DEĞİŞİKLİK YAPILMASINA DAİR GENEL TEBLİĞ

(SIRA NO: 467)

27/8/2015 tarihli ve 29458 sayılı Resmî Gazete’de yayımlanan Vergi Usul Kanunu Genel Tebliği (Sıra No: 456)’nin “5.1. Kurumlar Vergisi Mükelleflerinin Bildirimi ve Elektronik Tebligat Adresi Edinmesi”, “5.2. Gelir Vergisi Mükelleflerinin Bildirimi ve Elektronik Tebligat Adresi Edinmesi” ve  “10. Diğer Hususlar” başlıklı bölümlerinde yer alan “01.01.2016” ibareleri “1/4/2016” şeklinde değiştirilmiştir.

Tebliğ olunur.

Electronic notification- E tebligat- CPA Evren özmen

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.

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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,