Procedures and Principles for the E-Notification System Published in the Official Gazette
With the General Communiqué on the Tax Procedure Law prepared by the Ministry of Treasury and Finance, the conditions, deadlines, and exit requirements for joining the electronic notification system have been reorganized.
The General Communiqué on the Tax Procedure Law, prepared by the Ministry of Treasury and Finance, has entered into force after being published in the Official Gazette. With this regulation, taxpayers required to join the e-Notification system, application deadlines, system exit conditions, as well as procedures and principles, have been clarified.
New regulation entered into force
The General Communiqué on the Tax Procedure Law, prepared by the Ministry of Treasury and Finance, gained official status by being published in the Official Gazette. With this regulation, the procedures and principles regarding the e-Notification system have been completely redefined in line with previously enacted legal amendments.
Taxpayers to be included in the system
Corporate tax payers, income tax payers taxed under the real procedure due to their commercial, agricultural, and professional earnings, as well as collective and ordinary limited partnerships, have been included in the scope of the new regulation. Additionally, real and legal persons in whose name registration is made during the initial acquisition of goods subject to registration and recording listed in list (II) attached to the Special Consumption Tax (SCT) Law will also be included in the system.
Application and transition processes
Taxpayers required to join the system can submit their applications electronically via the Digital Tax Office or through a request notification submitted to the relevant tax office. Those who joined the e-Notification system before July 1 will be able to continue using the system with their existing user codes and passwords without making a new application.
Determined critical dates
Taxpayers who were required to join the electronic notification system before October 11 but have not yet done so must complete their transactions by November 30. For mandatory taxpayers who will establish liability after this date, it is of great importance to join the system within 15 days following the date of commencement of work.
Rules for SCT taxpayers
Persons in whose name registration will be made for the initial acquisition of goods subject to registration and recording within the scope of the SCT Law are required to join the system before the registration or recording process regarding the initial acquisition is completed.
Access and notification process
E-notifications can be viewed via the Digital Tax Office and the e-Government Gateway. Electronically signed notification documents will be deemed served at the end of the 5th day following the date they reach the system. Informational messages will not affect the legal validity of the notification.
Conditions for exiting the system
Exit from the system can be made in cases such as the deletion of registry records of legal entities, or the death or declaration of absence of real persons. Additionally, individuals who have reached the age of 65 can exit the system by application, provided there is no obligation requirement.