The Revenue Administration ("Administration") has published a Draft of General Communiqué on Tax Procedural Law ("Draft Communiqué") on its website and seeks public comments. The Draft Communiqué proposes principles and procedures for electronic notification of documents issued by tax authorities according to Article 107/A of Tax Procedural Law numbered 213 ("Tax Procedural Law").
According to the Draft Communiqué, electronically signed documents, which the Tax Procedural Law requires to be notified, would be served to a recipient's electronic notification address via the electronic notification system from 1 January 2016. Electronically signed documents would be deemed to be duly served at the end of the fifth day after being sent to recipient's electronic notification address.
Parties which the Draft Communiqué would require to use an electronic notification address (and be eligible to be electronically notified) are:
- Corporate taxpayers.
- Income taxpayers, with respect to commercial, agricultural and professional gain.
Other parties can also voluntarily ask to be notified electronically.
Corporate taxpayers must submit an Electronic Notification Request Application ("Application") to the relevant tax authority before 1 January 2016. The Application must be delivered in person by the corporate taxpayer's legal representative or someone appointed by a notarized power of attorney to perform transactions in relation to the electronic notification system. Corporate taxpayers incorporated after 1 January 2016 would be required to submit the Application within 15 days of incorporation.
Income taxpayers must submit an Application before 1 January 2016 by:
- Complete the Application electronically via the tax office website.
- Deliver the Application personally to the relevant tax authority or via someone who is appointed by a notarized power of attorney to perform transactions in relation to the electronic notification system.
After making an Application, taxpayers will receive a sealed envelope containing an Internet Tax Office user code, a password, and code.
Qualifying taxpayers must:
- Complete the Application accurately, completely and in a timely manner.
- Notify of changes to information already submitted. Notification must occur by the date of change at the latest.
- Conform to all Application terms.
- Maintain confidentiality of the user code, password and code, refraining from sharing these with third parties
- Immediately inform the tax authority if the user code, password or code is obtained by an unauthorized third party.
From 1 October 2015, electronic notifications can be sent to those who submitted their Application before this date. However, the electronic notification practice will apply to all relevant parties from 1 January 2016.
Failure to submit an Application will be subject to criminal sanctions (Duplicated Article 335, in accordance with Articles 148, 149 and Duplicated Article 257 of the Tax Procedural Law). Following a criminal sanction, an internet tax office account will be formed ex-officio for the offending party.
Opinions and proposals in relation to the Draft Communiqué can be sent to uygulama@gelirler.gov.tr.
Please see this link for the full text of the Draft 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.
