E-NOTIFICATION REQUEST SUBMISSION DEADLINE POSTPONED FROM 1 JANUARY 2016 TO 1 APRIL 2016
E-Notification as Regulated by the General Communiqué on the Tax Procedural Code (Serial No: 456)
As defined in Article 3 of the General Communiqué on the Tax Procedural Code (Serial No: 456) (in Turkish “Vergi Usul Kanunu Genel Tebliği (Sıra No: 456)”, hereinafter referred to as the “Amended Communiqué”) issued by the Ministry of Finance (in Turkish “Maliye Bakanlığı”) and published in the Official Gazette dated
27 August 2015 and numbered 29458; E-Notification (in Turkish “E-Tebligat”) is the delivery of the documents to be communicated as per the Tax Procedural Code (in Turkish “Vergi Usul Kanunu”, hereinafter referred to as the “Code”) numbered 213 to the electronic addresses of the interlocutors via E-Notification System.
As per the Amended Communiqué; (i) corporate taxpayers, (ii) income taxpayers subject to commercial, agricultural and professional income and (iii) those who request voluntarily to be notified via e-notification are held liable to use the e-notification system upon generation of an electronic notification address for themselves within due date prescribed by law.
The documents to be communicated as per the Code shall be signed electronically and delivered to the e- notification address of the relevant taxpayer by the Administration of Revenue (in Turkish “Gelir İdaresi Başkanlığı”) on behalf of the tax office. As per the Article 107/A.2 of the Code; the document bearing the e- signature shall be deemed to have been notified at the end of the fifth day of its delivery to the e- notification address of the relevant taxpayer.
Pursuant to the provisions of the Amended Communiqué; the above-mentioned obligants shall file their full and complete E-Notification request submission to their registered tax offices until the 1st January 2016. In the event of non-compliance with such obligation; special irregularity fine (in Turkish “özel usulsüzlük cezası”) shall be incurred upon violating entity at the rates determined in Article 355 bis of the Code.
Following the said fine, an internet tax office user name and password generated ex officio shall be communicated to the relevant obligated entity or to its authorised representative; and, e-notifications shall be communicated to such addresses henceforward.
Amendment by the General Communiqué (Serial No: 467)
The General Communiqué (Serial No: 467) for the Amendment of the General Communiqué on the Tax Procedural Code (Serial No: 456) (in Turkish “Vergi Usul Kanunu Genel Tebliği (Sıra No: 456)’nde Değişiklik Yapılmasına Dair Genel Tebliğ (Sıra No: 467)”, hereinafter referred to as the “Communiqué”) issued by the Revenue Administration, Ministry of Finance and published in the Official Gazette dated 29 December 2015 and numbered 29577 sets forth certain amendments on Articles 5.1, 5.2 and 10 of the Amended Communiqué with regard to the E-Notification obligation .
Pursuant to the amendments made by the Communiqué;
- The deadline regarding E-Notification request submission to registered tax offices has been postponed until the 1st April 2016 for the obligated taxpayers; and,
- The mandatory use of E-Notification shall start has been postponed to the 1st April 2016.
The remaining provisions of the Amended Communiqué remain unchanged and binding. Therefore, the obligations arising therefrom shall be duly fulfilled.
Our Firm remains at your disposal for any further queries you may require.