Electronic Address Requirement For Electronic Notification Of Documents Issued By Tax Authorities

The Tax Procedural Law General Communiqué No. 456 ("Communiqué") published in Official Gazette No: 29458 dated August 27, 2015 regulates the procedures and principles of electronic notification of documents issued by tax authorities pursuant to the Tax Procedural Law No. 213 ("Law"). According to this Communique, the obligatory tax payers must submit their electronic address to the relevant tax authority before 1 January 2016. After January 1, 2016, Tax Authority may duly serve the documents by sending the documents to the electronic notification address.

Those who are under the obligation to use an electronic notification address within the scope of Communiqué are as follows:

• Corporate taxpayers: They should submit an Electronic  Notification Request Application ("Application") before  January 1, 2016 personally to the relevant tax authority via  their legal representative or someone who has the authority  to perform transactions with regard to electronic