The Turkish Ministry of Finance ("Ministry") has
expanded the scope of the Pre-prepared Leasing Statement System
("System"), which has been in effect since 2012 for real
estate income statements. The system is now also available for
salary and security income, as well as other revenues. The system
prepares statements and submits these for taxpayer approval. The
Ministry published the General Communiqué on Tax Procedure
Law number 470 ("Communiqué") in Official Gazette
number 29635 on 25 February 2016, entering into effect on 1 March
The System's main purpose is to ensure that tax statements
are prepared and submitted in a fast, easy, economic, reliable and
accurate manner. It is intended to increase voluntary compliance
levels by decreasing tax compliance costs. It also ensures
efficiency by simplifying actions and transactions conducted at tax
Key aspects of the System include:
The System will begin implementation during the declaration
period for revenues generated in 2015.
Taxpayers can only use the System if their income derives
exclusively from salary, rental or security income, and/or other
revenues and income (as this phrase is defined in tax legislation).
Taxpayers cannot use the System if they also earn income from
commercial or agricultural activities, as well as
The System prepares tax statements according to a
taxpayer's income type, using information from data warehouses,
as well as from other institutions and organizations.
Once prepared, tax statements are electronically submitted to
the taxpayer for approval, including tax and accrual
Correction statements for previous years can only be submitted
via the System for rental income. Taxpayers must apply to the tax
office if the correction statement includes any salary, security
income or other revenues and income.
Tax statements in relation to the rental income generated
before 2015 can be submitted through the System. However, tax
statements in relation to salary, security income and other
revenues and income generated before 2015 must be submitted to tax
offices until an the Administration makes an announcement on its
website (gib.gov.tr). Following the announcement, those
statements can also be submitted through the System.
Taxpayers must check and (if necessary) correct these tax
statements. Taxpayers will be liable for the contents of approved
Taxpayers can access the System on the Revenue
Administration's official website (gib.gov.tr),
along with detailed information and announcements about the
The Communiqué revokes the General Communiqué on
Tax Procedure Law number 414, published in Official Gazette number
28208 on 18 February 2012.
Please see this link for the full text of the
Communiqué (only available in Turkish).
Information first published in the
MA | Gazette, a fortnightly legal update newsletter produced by
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