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ARTICLE · 06 FEBRUARY 2018

Turkey Updates Tax Procedures, Introducing Electronic Notification

Moroglu Arseven
Moroglu Arseven
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Turkey has introduced a range of changes to Tax Procedural Law number 213. The amendments relate to requirements for taxpayer addresses, procedures for delivering and rejecting correspondences, ...

TurkeyTax
E. Benan Arseven
E. Benan Arseven
C. Hazal Baydar, LL.M.
C. Hazal Baydar, LL.M.
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Turkey has introduced a range of changes to Tax Procedural Law number 213 ("Law"). The amendments relate to requirements for taxpayer addresses, procedures for delivering and rejecting correspondences, as well as conditions when notification by public announcement can occur. The Ministry of Finance ("Ministry") is now also empowered to undertake online delivery and receipt of certain documents, using secure e-signatures.

Notable changes include:

  • The Ministry is now authorized to regulate online delivery and receipt of the following, using secure e-signatures:

    • Correspondence (documents, information).
    • Declarations.
    • Notifications.
    • Letters.
    • Petitions.
    • Minutes.

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