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ARTICLE · 02 DECEMBER 2019

General Communiqué On Tax Procedural Law Has Been Published To Establish Unity Regarding Electronic Documents

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In this regard, certain former communiqués regarding the electronic preparation of documents have been reviewed.

TurkeyTax
E. Benan Arseven
E. Benan Arseven
A. Başak Acar, LL.M.
A. Başak Acar, LL.M.
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Considering the recent developments in information technologies, Turkey's Revenue Administration ("Administration") issued the General Communiqué on Tax Procedural Law numbered 509 ("General Communiqué") aiming to establish unity with regards to electronic document practices and to ensure that the parties are informed from a single source. The General Communiqué was published in the Official Gazette dated 19 October 2019 and numbered 30923, entering into effect on the same date. In this regard, certain former communiqués regarding the electronic preparation of documents have been reviewed.

General Communiqué determines the procedures and principles for the following documents that can be prepared electronically:

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