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In principle, separate tax inspection reports should be Within the context of electronic notification procedures,
drafted in terms of the tax type and period. Reports the respondent is predicated to be liable for submitting his
concerning taxes with taxation periods of less than a year demand for electronic notification to the tax office on time,
such as VAT, SCT; may be drafted in a single report on the completely and accurately while immediately informing the
condition that it discloses the differences on periodical tax tax office on the amendments to them, preserving the user
base and/or taxes separately and not surpassing the calendar code/ passwords and not sharing them with third parties.
year. For the taxpayers subject to special accounting period,
the report is designed pertaining to the special accounting Beside this, the liabilities of the administration and other
period rather than taking the calendar year into account. service suppliers are settled as taking the required measures
so as to serve for the protection of the respondent’s private
If those reports contain any proposals for assessment and/ information and preservation of the data safely.
or fines, the concerning amounts should be disclosed within
the conclusion parts of tax inspection reports apparently and Regarding the exit of the ones mandatorily or optionally
clearly so as not to leave any space for misunderstanding. In included in the electronic notification system, including the
case no matter requiring criticism is detected, the taxpayer change of type and merger situations for legal persons,
will be informed with a written notification on the issue by disenrollment of trade registry; while excluding the death or
the concerning unit. the declaration of disappearance for real persons, it’s stated
in the Communique that their exit from the system is not
This article has been published in the Ekonomist magazine possible.
dated 30 October 2016, edition 2016/44.
In addition, for the ones to be mandatorily included in the
Electronic notification electronic notification system, in the circumstance that
within the tax code they did not fulfill the obligations within the Communique,
the penal sanctioning for irregularity within the repeating
Recent advances emerging through the information systems Article 355 of the Law will be applied pertaining to the
in Turkey and worldwide has required the public institutions Law’s articles 148, 149 and repeating 257. Following the
to adapt themselves to this transformation. In this context, a implementation of penalty, online tax office user name, code
significant part of the stages in taxation such as submitting and password set up ex-officio will be notified to the taxpayer
returns, collecting started to be handled electronically while for real persons while they will be notified directly to the
the implementation of electronic notification has kicked off legal representatives for the legal persons and organizations
as of 01.04.2016. without a legal entity and delivery of electronic notifications
to their electronic addresses will be starting.

Pertaining to the terms of Tax Procedures Law, documents
with e-signature to be notified should be sent to the
respondent’s address for electronic notification through
the system of electronic notification as per the General
Communique series no.456 dated 27.08.2015 and in the
light of framework regulation for Electronic Notification
Legislation series no.28533 dated 19.01.2013.

Through the Communique, using an electronic address
suitable for notification has become mandatory for
corporate taxpayers and income taxpayers in terms of their
commercial, agricultural and occupational income. Besides
the aforementioned obligation, taxpayers with liabilities
for impermanent types of tax such as motor vehicle tax
transactions are ruled to be voluntarily subject to electronic
notification.

Regarding the identification of the electronically sent
document’s notification date, the concerning document
would be considered to be sent on the end of the fifth
day following the date it’s been received at respondent’s
electronic address.

It’s also regulated under the legislation that the respondent
should additionally be informed that the electronic
notification had been sent through a mobile phone message
or an e-mail to another electronic address.

12 Kasım 2016