Electronic Mail System For Notices Will Be Compulsory In Turkey For Certain Tax Payers From 1 January 2016

The General Communiqué For Tax Procedure Law was published in Official Gazette number 29458 on 27 August 2015 ("Communiqué"), coming in force on the same date. The Communiqué outlines requirements for using a new electronic mail system and electronic mail addresses for serving tax notices. Corporate tax payers and income tax payers (in relation to commercial, agricultural and occupational earnings) must use the system from 1 January 2016 onwards ("Required Users"). Other tax payers can voluntarily use the system, if they wish.

A notice sent via the system will be deemed to have been served at the end of fifth day after it reaches the recipient's electronic mail address. Using the electronic mail system will not prevent notices being served in other manners provided under law; the electronic system will operate in parallel to current notice methods.