Electronic notifications with the Turkish Tax authority

New developments in the Turkish Tax system:

From 1st of January, 2016,  electronic data interchange with the Turkish Tax Authority will be implemented.

Registration has to be done before the 1st of January,  to the Tax Authority. All notifications of the Turkish Tax Authority will be done through Electronic Notification. Regular postal service will not be used anymore.

This legislative amendment will lead to the following changes:

• Notifications to taxpayers to the Tax authority will not take place anymore through post exchange but through the more economical and environmentally friendly way of electronic data interchange.
• This obligation relates only to the following taxpayers:

• Companies / legal entities (corporate taxpayers)

• Sole Proprietorship consisting of commercial, agricultural or other professional groups with profit and who are obliged to pay income tax.

• Notifications will be done by  phone or/and e-mail contact. After receiving of the notification the possibility exists to make an objection within 5 days.
• It is not possible to make an objection concerning the fact that you did not receive any notification.

Registration for the Electronic Notification has to be done in person at the Tax Authority. In the  registration process you need to  deliver  your business papers and the registration form, which can be found on the website of the Turkish Tax Authority (https://intvd.gib.gov.tr/internetvd/index.jsp). 

Please pay attention to the fact that the date of registration has to be before the 1st of  January 2016. 

The omission of the notification requirement for the Electronic Notification will be punished through relatively high administrative penalties.