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 actual procedure),
- 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 income tax;
- 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 2015).
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.
