THE PRACTICE OF ELECTRONIC NOTIFICATION PURSUANT TO THE GENERAL COMMUNIQUE OF TAX PROCEDURE LAW SERIAL NUMBERED .456 (AUGUST 2015)

The General Communique of Tax Procedure Law Serial Numbered 456 enables the electronic/online notification for the documents to be served electronically under Tax Procedure Law numbered 213, by the Revenue Administration.  With regard to Article 4 of this Communique (1) corporate income tax-payers, 2) except tax-payers subject to small business taxation and farmers which are not subject to official taxation system, the income tax-payers in terms of commercial income, agricultural, income and professional income (3) tax-payers who are not obliged under the mentioned Communique but  optionally  prefer electronic notification, have to apply for electronic notification addresses until 01/04/2016 (The period foreseen for subscription to e-notification system has been extended to 01.04.2016 for corporate income tax-payers and income taxpayers by the General Communique Serial Numbered 467 published in Official Gazette dated 29.12.2015) and start to use their electronic notification addresses accordingly. If application for electronic notification addresses is done duly before the mentioned date, tax-payers are allowed to use their e-notification addresses as of 01.10.2015.

(1)  Corporate income tax-payers shall submit their Electronic Notification applications to their registered tax offices for corporate income tax together with a notarized proxy including special powers regarding electronic notification system. The corporate income tax payers who registered as tax payers after the enforcement date of the related Communique are obliged to apply for Electronic Notification within 15 days as of their start date.   

 (2) Income tax-payers may fill their application forms online through internet tax offices or submit their application to their registered tax offices for personal income tax together with a notarized proxy including special powers regarding electronic notification system. The income tax payers who registered as tax payers after the enforcement date of the related Communique are obliged to apply for Electronic Notification within 15 days as of their start date.

(3)  The tax-payers who are not obliged to apply for Electronic Notification under the related Communique have right to apply for Electronic Notification.  Namely legal entities are entitled to apply to their registered tax offices together with a notarized proxy including special powers regarding electronic notification system,  real persons are entitled to apply  to the tax offices domiciled at their residing address or entitled to apply through internet tax offices together with a notarized proxy including special powers regarding electronic notification system 

Pursuant to the Article 107/A of the Tax Procedure Law, the notifications sent to the electronic address shall be deemed to be served at the end of the fifth day starting from the delivery to the addressee’s electronic address. Such notifications shall be classified as “Automatically Read Notifications” in the system.

Logging out from the system has been restricted regardless of an obligatory or optional subscription. Pursuant to Article 7 of the related Communique, in case of disenrollment from trade registry including change of type and merger, in case of a decision on the death or disappearance detected by the Administration for a real person or upon the application of the inheritors, the electronic notification addresses shall be closed.

With regard to Article 355 bis of the Tax Procedure Law, special irregularity fines shall be imposed to the breaching tax-payers who fails to fulfill the obligations foreseen by the related Communique until 01/04/2016.