An important modification has been made in electronical notification tools with the National Electronical Notification System (“UETS”) that will carry out by PTT (national post office) as of 01.01.2019. In recent years, some crucial technological steps have taken regarding written notifications and in this manner systems such as electronical notification and Registered E-mail System (“KEP”) have developed. There are three systems related with electronical notification to be followed as an obligation including UETS founded by PTT to conduct electronical notification transactions with 6.12.2018 dated and 30617 numbered Regulation.

These systems are as follows;

• 1. E-Notification system: a result of the provisions of the Tax Procedure Law (“TPL”)
• 2. KEP: a result of the provisions of both the Turkish Commercial Code (“TCC”) & Notification Law
• 3. National Electronical Notification System: a result of the provisions of the regulation on Electronical Notification.

A discount was provided for some good deliveries’ VAT, special consumption tax and title deed fees to be applied between 31.10.2018 – 31.12.2018 with the 287 numbered Presidential Decree which is published on 31.10.2018 dated and 30581 numbered repetitive Official Gazette.

This procedure of discount in the VAT, special consumption tax and title deed fees on some good deliveries shall continue to be applied for 3 months that is until 31.03.2019, due to the 535, 540 and 541 numbered Presidential Decrees published on 4th repetitive 30642 numbered and 31.12.2018 dated Official Gazette.

All kinds of announcements and advertisements made within the boundaries of municipalities and their adjacent areas are subject to the “Announcement and Advertisement Tax”. The responsible party of this relevant tax is the real or the legal person who makes the advertisement on behalf of themselves. The third parties who process the advertisements on behalf of the actual party, are responsible to make the tax payments to the relevant Municipalities on behalf of the actual party. The regarding tax payments can be processed through the e-municipality systems or the authorized local banks.

European side of Istanbul PTT (Post, Telegraph, Telephone) General Directorate - Posta ve Telgraf Teşkilat A.Ş. has been sharing an announcement with the institutions that provides virtual office service that is subjected as “the notices made to the virtual offices” and numbered 49595059-103.99-E.63745 with the date of 13.12.2018.

There may be some troubles in the distribution of notices to the companies in the virtual offices of which provides various office services through renting an office by more than one individual or legal entities.