New Era Begins in e-Notification System and Application Deadline Set
Procedures and principles regarding the e-Notification system have been reorganized with the General Communiqué on the Tax Procedure Law published in the Official Gazette.
The General Communiqué on the Tax Procedure Law by the Ministry of Treasury and Finance entered into force after being published in the Official Gazette. According to the regulation, November 30 has been set as the deadline for taxpayers who are required to be included in the e-Notification system and have not yet applied.
Taxpayers Included in the e-Notification Scope
Corporate tax taxpayers, income tax taxpayers taxed under the real procedure, collective and ordinary limited partnerships, and those in whose name registration is made for the initial acquisition of goods subject to registration under the Special Consumption Tax (SCT) Law are included in the system.
Application Processes and Methods
Taxpayers who were required to be included in the system before October 11 but have not yet applied must complete their procedures by November 30. Applications can be made via the Digital Tax Office or the relevant tax office.
Sending and Accessing Notifications
Electronically signed notification documents are made available for access via the Digital Tax Office and e-Government. The document is deemed to have been served at the end of the 5th day following the date it reaches the system.
Exit from the System and Exceptional Cases
Exiting the system is possible in cases such as the deletion of registration records of legal entities, the death of real persons, or the application of individuals who have reached the age of 65. Temporary exit provisions apply in situations such as legal incapacity and military service.