New Era in Electronic Tax Notifications: Application Deadlines, Exemptions, and Conditions for Withdrawal from the System Have Been Revised

The procedures and principles governing the electronic tax notification system have been revised under Tax Procedure Law General Communiqué No. 596, published in the Official Gazette dated October 11, 2026, No. 33397.

Under the new regulation, the following individuals and entities are required to register with the electronic tax notification system:

• Corporate income tax taxpayers,
• Individual income taxpayers subject to taxation under the actual income assessment method due to their commercial, agricultural, or professional activities,
• General partnerships and ordinary limited partnerships,
• Individuals, legal entities, and organizations without legal personality in whose names vehicles subject to registration under List (II) annexed to the Special Consumption Tax Law are registered upon their initial acquisition.

Individuals and entities not subject to mandatory registration may voluntarily use the electronic tax notification system upon request.

The Communiqué also introduces exemptions from mandatory registration for certain individuals and entities. Accordingly, within the specified taxpayer categories, the following are exempt from mandatory registration:

• Individuals with a disability rating of 90% or higher,
• Legal entities whose sole legal representative or administrator has a disability rating of 90% or higher, or, where there are multiple legal representatives or administrators, all of whom have a disability rating of 90% or higher,
• Individuals under the age of 18.

To benefit from the disability-related exemption, a medical board report confirming the disability status must be submitted to the relevant tax office.

November 30, 2026: This is the deadline for existing taxpayers who are required to register with the electronic tax notification system but have not yet completed their registration.

15-Day Registration Period: Newly registered taxpayers must register with the electronic tax notification system within 15 days following the commencement date of their business activities.

Registration Before Vehicle Registration: Individuals and entities acquiring vehicles subject to registration under List (II) annexed to the Special Consumption Tax Law must complete their electronic tax notification system registration before the vehicle registration process is finalized.

Applications may be submitted electronically through the Digital Tax Office or directly to the relevant tax office. For applications submitted through the Digital Tax Office, system activation will be completed through email and/or SMS verification.

Electronic notifications will be deemed legally served at the end of the fifth day following the date on which they are delivered to the recipient's electronic notification account.

The Communiqué also sets out detailed provisions regarding withdrawal from the electronic tax notification system.

The key provisions are as follows:

• Individuals aged 65 or older may be removed from the electronic tax notification system upon application.
• Individuals who were required to register with the system may request withdrawal after the end of the fifth calendar year following the year in which their tax registration was terminated, provided that no other mandatory registration requirements apply.
• Individuals and entities that voluntarily registered with the system may request withdrawal, provided that they are not subject to any mandatory registration requirements.
• Temporary withdrawal from the system is permitted for individuals who are unable to use it due to legal incapacity, military service, imprisonment, or similar circumstances.

Furthermore, the Communiqué provides that electronic notifications will not be served through the system to companies undergoing liquidation or bankruptcy proceedings. However, liquidators or bankruptcy administrators may voluntarily apply to use the electronic tax notification system.

Taxpayers who registered with the electronic tax notification system under Article 107/A of the Tax Procedure Law before July 1, 2026, are not required to submit a new application.

Tax Procedure Law General Communiqué No. 456, published in the Official Gazette dated August 27, 2015, has been repealed.

As of October 11, 2026, the procedures and principles governing electronic tax notifications will be implemented in accordance with Tax Procedure Law General Communiqué No. 596.

You can access the details on this matter in the Tax Procedure Law General Communiqué (Serial No. 596) published in the Official Gazette. (In Turkish)