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

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,