The General Communiqué For Tax Procedure Law was published in Official Gazette number 29458 on 27 August 2015 ("Communiqué"), coming in force on the same date. The Communiqué outlines requirements for using a new electronic mail system and electronic mail addresses for serving tax notices. Corporate tax payers and income tax payers (in relation to commercial, agricultural and occupational earnings) must use the system from 1 January 2016 onwards ("Required Users"). Other tax payers can voluntarily use the system, if they wish.
A notice sent via the system will be deemed to have been served at the end of fifth day after it reaches the recipient's electronic mail address. Using the electronic mail system will not prevent notices being served in other manners provided under law; the electronic system will operate in parallel to current notice methods.
Under the Communiqué, Required Users (excluding tax payers in revenue boards) must arrange an electronic mail address by 1 January 2016. The application form ("Statement of Request for Electronic Mail Address" in the Communiqué's appendix) should be sent to each Required User's relevant tax office. Income tax payers can also complete the form online at the tax office's website.
Applicants which meet the criteria will receive a user code and password for the internet tax office.
Corporations founded after 1 January 2016 must submit an application within 15 days of beginning operations. The same principle applies to income tax payers, but no deadline is set.
Users of the electronic mail system must notify their tax office if their user code or passwords is used by unintended third parties, as well as about any changes to information which was supplied in the application form.
Once a party has subscribed to the electronic mail system, it is not possible to unsubscribe, except in limited circumstances (Article 7 of the Communiqué).
The Communiqué outlines sanctions for tax payers who do not comply with provisions regarding compulsory electronic mail system. These include monetary sanctions as well as a special irregularity sanction.
Tax payers who have successfully subscribed can begin to use the system from 1 October 2015, before the mandatory start date of 1 January 2016 which applies to all Required Users.
Please see this link for the full text of the Communiqué (only available in Turkish).
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.
