Electronic notification systems are used worldwide to ease
correspondence between parties but in Turkey, the system is a bit
confusing. As a legal obligation, companies have to adapt to two
different electronic notification systems. These two different
electronic notification systems do not have any effect on each
other and have different application procedures. In the following,
we summarize the differences between the specific electronic
notification system of tax offices and the electronic notification
system for the rest of correspondences.
1) Electronic Notification System of Tax Offices
What is it?
According to the General Communique No:456 of the Tax Procedural
Law, every corporate taxpayer has the obligation to apply to its
registered tax office until April 1, 2016 to get notifications
electronically. Failure of this obligation shall result in tax
penalty according to article 9 of the Communique. Also, tax offices
will take ex-officio action to generate
