Obligation for e-Notification Introduced Within the Scope of the Tax Procedure Law

The General Communiqué on the Tax Procedure Law prepared by the Ministry of Treasury and Finance entered into force after being published in the Official Gazette, introducing the obligation for certain taxpayers to be included in the electronic notification system.

Taxpayers Within the Scope of the Communiqué

The electronic notification system has been made mandatory for corporate tax payers and income tax payers taxed under the real procedure due to commercial, agricultural, and professional earnings.

Legal and real persons such as collective and ordinary partnerships are also required to be included in the electronic notification system within the scope of this new regulation.

Application and Process Details

It is of great importance for taxpayers who are already within the scope but have not yet entered the system to join the application by November 30.

Those who are required to be included in the electronic notification system before November 11 but have not registered must complete their transactions by November 30.

New Tax Obligations and SCT Transactions

It is important for those who establish tax liability after the said date to join the system within fifteen days following the date of commencement of business.

In the initial acquisition of goods subject to registration and certification within the scope of the Special Consumption Tax Law, persons in whose name registration will be made are also required to join the system before the registration or certification process is completed.

Access and Notification Period

Taxpayers can easily access these electronic notifications via the Digital Tax Office or the e-Government Gateway.

Electronically signed notification documents shall be officially deemed to have been served at the end of the fifth day following the date they reach the relevant system.