Another New Practice in Electronic Processes: E-Notification

As stipulated by the Tax Procedural Law published on 27.08.2015, the Revenue Administration will start sending its notifications in the electronic environment as from 01.01.2016. To summarize:

• The electronic notifications will be able to be sent to Corporate Tax Payers, Income Tax Payers and the individuals, who wish to receive electronic notifications.
• Corporate Tax Payers are required to deliver the form attached to the notification to their tax office until 1^st of January 2016. The corporate tax payers, who had their tax obligation established after 1^st of January 2016, will need to post a notice with the relevant form within 15 days following the business start date.
• The Income Tax Payers are required to fill in the form attached to the notification via internet tax office (internet vergi dairesi) until 1^st of January 2016 or deliver this form to their tax offices through the authorized persons. The income tax payers, who had their tax obligation established after 1^st of January 2016, will need to post a notice with the relevant form during the establishment of their tax obligation.
• The electronic notification system will be accessed via the internet tax office (internet vergi dairesi) with internet tax office user code and password. If the applicants already hold an Internet Tax Office user code and password, they will be able to use the same codes and passwords by expressing this situation in the relevant form.
• Electronically signed notification document will be considered as delivered at end of the fifth day following the date, that the document is received by the addressee.
• If the system is requested to be used before 01 January 2016, the electronic notification can be received as from 01 October 2015, provided that the needful application is made with the relevant documents.

You can see the notification regarding the relavant regulation at this link. For detailed information please kindly contact your customer representative or an expert.