Under the Tax Procedural Code General Communiqué (Serial
No. 456) (published in the Official Gazette dated August 27, 2015
and No.29458) the procedures and principles in relation to the
electronic notification of the documents which are issued by tax
authorities and which shall be notified to addressees in accordance
with the Tax Procedural Code have been determined as follows:
Under the Communiqué No.456;
those who are obliged to use notifiable electronic addresses and
those to whom electronic notifications can be made have been
determined as follows:
Corporate income taxpayers,
Those who are liable for the income
tax in terms of commercial, agricultural and professional income
(i.e.; except for those whose incomes are determined through simple
procedure and farmers whose incomes are not subject to tax in
Those who discretionally request to
be served electronic notifications.
Electronic notification application
will begin as of January 01, 2016. Within the scope of this
application, corporate income taxpayers who are required to use
electronic notification application must submit the
"Electronic Notification Request Notification" until 1
January 2016 to the affiliated tax office in terms of corporate
Legal entities who are registered as
a corporate income taxpayer after the beginning date of the
obligations stated under this Communiqué shall submit the
abovementioned notification within 15 days following the
commencement of work;
Taxpayers fulfilling the respective
requirements will be provided with internet tax office user codes
and password. Thereby, taxpayers will obtain the electronic
notification addresses. Electronic notification system will be
accessed through the internet tax office.
Among those who are required to use
the electronic notification system, those who do not comply with
the above-mentioned liabilities will be subject to the special
irregularity penalty (1300 TL for corporate income taxpayers in
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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The personal representatives, who are responsible for administering the estate of someone who has died, generally require a Grant of Representation to allow them to collect in, sell and distribute the deceased's assets.
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