Open menu

The Obligation to Notify the Tax Office in Certain Transactions in the Trade Registry Has Been Removed

The Obligation to Notify the Tax Office in Certain Transactions in the Trade Registry Has Been Removed

General Communiqué of Tax Procedure Law No. 546 has been published in the Official Gazette No. 32077 on January 18, 2023.

Within the scope of the relevant Communiqué, it was decided that the notifications regarding the transactions registered in the Trade Registry and that are required to be notified to the Tax Office, will be notified electronically by the Ministry of Trade to the Ministry of Treasury and Finance, and to be considered as a notification made by the taxpayers.

In case the following transactions registered in the Trade Registry, the obligation to make a separate notification to the Tax Offices has been removed for Joint Stock companies, Limited Liability companies, Collective and Commandite companies, Cooperatives, branches of commercial enterprises located outside Turkey and financial enterprises belonging to associations or foundations.

  • Business start notifications,
  • Branch opening and closures,
  • Address transfers,
  • Entity type changes,
  • Entering into liquidation, returning from liquidation,
  • End of liquidation,
  • Business cease notifications,
  • Title changes

For the Trade Registry transactions made before February 1, 2023, it will be necessary to notify the Tax Office.

Relevant Official Gazette can be accessed from here (In Turkish).

Should you have any queries or need further details, please contact your customer representative.

Written by Selma Kıy, Posted in Taxation Law

  • Notification!

    Contents provided in 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 without credit being given to the source is strictly prohibited. Regardless of having all the precautions and importance put in the preparation of this article, CottGroup® and its 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.

    Please consult your client representative if you are a customer of CottGroup® or consult a relevant party or an expert prior to taking any action in regards to the above content.

About The Author

Selma Kıy

Certified Public Accountant - SMMM
This website is using cookies.
In this website, we use cookies to develop your user experience, obtain efficient work and track statistical data. You are agreeing to our use of cookies by browsing our website. Please review Çerezler (Cookies) page for detailed information of how we manage the cookies. This choice is valid for 30 days until you delete the cookies in your web browser.