Turkey: Electronic Address Requirement For Electronic Notification Of Documents Issued By Tax Authorities

The Tax Procedural Law General Communiqué No. 456 ("Communiqué") published in Official Gazette No: 29458 dated August 27, 2015 regulates the procedures and principles of electronic notification of documents issued by tax authorities pursuant to the Tax Procedural Law No. 213 ("Law"). According to this Communique, the obligatory tax payers must submit their electronic address to the relevant tax authority before 1 January 2016. After January 1, 2016, Tax Authority may duly serve the documents by sending the documents to the electronic notification address.

Those who are under the obligation to use an electronic notification address within the scope of Communiqué are as follows:

• Corporate taxpayers: They should submit an Electronic  Notification Request Application ("Application") before  January 1, 2016 personally to the relevant tax authority via  their legal representative or someone who has the authority  to perform transactions with regard to electronic notification  system with a notarized power of attorney.
• Commercial, Agricultural, Professional Income tax payers:  They should fulfill the Application electronically via the tax  authority website. Besides, they may deliver the Application  personally to the relevant tax authority or via their legal representative or someone who has the authority to perform transactions with regard to electronic notification system with a notarized power of attorney.
• Those who optionally request electronic notification.

Except the application via electronic system, after making the application, a sealed envelope including a user code and a password will be provided by tax authority to the taxpayers.

In case the obligatory tax payers would not comply with the Communique's requirements, they might be subjected to the penalties pursuant to the Duplicated Article 355 in accordance with Article 148, Article 149 and Duplicated Article 257 of the Law which are varying between TRY 330 – 1300.

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.