11January2019

The New Electronical Notification Era in Turkey and Legal Obligations

The New Electronical Notification Era in Turkey and Legal Obligations

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.

1. THE IMPLEMENTATION OF E-NOTIFICATION

E-notification that is conducted by tax authorities and is related with taxation process; has been made in accordance with the 456 numbered General Communique of Tax Procedure Law which consists procedure and principles of electronical notification, as regulated in the Art. 107/A of the Tax Procedure Law.

The e-notification system that is applied as of 01 April 2016, is about the notification made to the tax-payers regarding the documents under exclusively the Tax Procedure Law (such as information demand letter etc). Taxpayers or legal representatives of these taxpayers shall apply the system via https://intvrg.gib.gov.tr.

Since it is not possible to deliver the notification by KEP address according to the TPL, the tax-payers have to obtain an e-notification address. Thus, including the ones that have KEP address, all corporate income tax-payers must apply for the e-notification system.

An internet tax office password that is generated from the system on application shall be given to the tax-payers declarant to the tax office, by the Electronical Notification Demand Declaration.

2. REGISTERED ELECTRONICAL MAIL (KEP)

The KEP system is a general notification tool that is regulated in the TCC and the Notification Law; is developed to guarantee the delivery of an e-mail by using e-signature and time stamp.

The Article 18/3 of the Turkish Commercial Code states: “the notices between tradesmen regarding default of a party, termination of an agreement or reneging of an agreement, shall be made via the registered electronical post system through notary, registered mails, telegraph or secure electronical signature”.

According to the Electronical Notification Regulation published in the January 19th, 2013 dated and 28533 numbered Official Gazette; it is obligatory to make electronical notification to joint-stock companies, limited companies and partnerships limited by shares.

The difference between a KEP address and a normal e-mail is that KEP is processing with a digital signature, can be stored 20 years by the service provider institution, has a high security, has a time stamp that provides more secure validity than a wet signature and has a message consistency.

KEP addresses can be provided from authorized service providers and PTT.

http://www.verikep.com/index.php/kep-nedir/kep-nedir

3. NATIONAL ELECTRONICAL NOTIFICATION SYSTEM (UETS)

The National Electronical Notification System (“UETS”) is applicable as of January 1st, 2019. Through UETS, electronically notifications that are prepared by the authorities due to the Notification Law, shall be sent through UETS to the receivers.

The individuals and institutions that have to obtain an electronical notification address by applying to the PTT within a month as of 01.01.2019, shall be listed as follows:

  • a) Public administrations within the annexed tables of Public Finance Management and Control Law and other related institutions with circulating capital;
  • b) Local administrations determined in the Law no.5018;
  • c) Other public institutions and organizations established with special law along with the funds and surety funds established with a law;
  • d) State economic enterprises and their related partnerships, foundations and businesses;
  • e) Other partnerships of which 50% capital belongs to state;
  • f) Professional organizations as public institutions and supreme institutions;
  • g) All private law legal entities including the ones established with a law (private law legal entities: joint stock companies, limited companies, associations and foundations, cooperatives, collective companies, limited partnerships);
  • h) Notaries;
  • i) Lawyers registered to the bar;
  • j) Intermediators and experts registered in the registry;
  • k) Public economic enterprises and other associations having more than 50% of their capital belonging to public; judicial and administrative authorities, execution directorates and arbitrators.

As is understood from the clause F above, all stock companies as joint stock or limited, must obtain an Electronical Notification address.

The individuals or legal entities except the ones listed above, can also have an electronical notification address upon request. In this case, notifications to them, have to made electronically. In other words, an individual can obtain an electronical notification address and all notifications made to this individual’s name, shall be made electronically.

The electronical notification shall be deemed made at the 5th day starting from the delivery date. Thus, it is important to check the address regularly.

How to Provide an Electronical Notification Address?

The ones for who it is obligatory to make notifications electronically, have to apply PTT as of mandatory date to apply (01.01.2019) starts by related institution. On the other hand, according to the temporary article added to the 7201-numbered law as per art.50 of 7101 numbered Law, PTT shall provide information that belong to the individuals and legal entities, from related units mentioned in the above articles. These addresses to be created, shall be provided to addressees through the same units.

The applications of the ones for whom it is mandatory to make notifications electronically

Below-mentioned info and docs should be added to the application:

  • a) Unique number and system info in the State Organization Central Registration System (DETSİS) for public institutions and units; other system info for the ones who are not registered to DETSİS.
  • b) MERSİS number and system info in the Central Registry Record System (MERSİS) for legal entities; other system info for the ones who are not registered to MERSIS.
  • c) ID info for Turkish citizens; ID info including foreigner identification number for foreigners.

PTT may ask for info and documents other than above-mentioned ones. The announcement about UETS has been continuing. Another institution is not entitled to serve other than UETS as prescribed by law. It is possible to respond the messages that come through UETS, with KEP system since UETS operates only in one way. For example, a lawyer can issue a notification to a company through UETS; the respond to be made for this notification can be made through KEP electronically or through notary.

The National Electronical Notification System (UETS) may be reached from www.etebligat.gov.tr or https://portal.etebligat.gov.tr

Below-mentioned metods which are still in process as of January 2019, can be used to log-in UETS:

  • T.R. ID no and password
  • E-devlet
  • E-signature
  • Mobile signature

The PTT centrals that one can apply from, are visible at this address: http://www.etebligat.gov.tr/basvuru-merkezleri/

You may reach the Turkish version of the PTT announcement here.

You may reach the full text of the Electronical Notification Regulation here.

Written by Seda Arıcı, Selim Tankut Akdağ, Posted in Taxation Law

  • Notification !

    Contents provided on this article serve to informative purpose only. The article is confidential and property of CottGroup® and all of its affiliated legal entities. Quoting any of the contents of this notification without credit being given to the source is strictly prohibited. Regardless of having all the precautions and importance is put in the preparation of this article, CottGroup® and member companies cannot be held liable of the application or interpretation of the information provided. It is strictly advised to consult a professional for the application of the above-mentioned subject. Prior to taking any action in regards the above, please consult your client representative if you are a customer of CottGroup® or consult to a relevant party.

About the Author

Seda Arıcı

Legal Consultant | Attorney

Selim Tankut Akdağ


CPA, Managing Partner
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