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ARTICLE · 01 SEPTEMBER 2015

Comments Sought On Draft Communiqué For Electronic Notification Of Documents Issued By Tax Authorities

Moroglu Arseven
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After making an Application, taxpayers will receive a sealed envelope containing an Internet Tax Office user code, a password, and code.

TurkeyTax
Moroğlu Arseven
Moroğlu Arseven
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The Revenue Administration ("Administration") has published a Draft of General Communiqué on Tax Procedural Law ("Draft Communiqué") on its website and seeks public comments. The Draft Communiqué proposes principles and procedures for electronic notification of documents issued by tax authorities according to Article 107/A of Tax Procedural Law numbered 213 ("Tax Procedural Law").

According to the Draft Communiqué, electronically signed documents, which the Tax Procedural Law requires to be notified, would be served to a recipient's electronic notification address via the electronic notification system from 1 January 2016. Electronically signed documents would be deemed to be duly served at the end of the fifth day after being sent to recipient's electronic notification address.

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