The "General Communiqué on Tax Procedure Law" of the Ministry of Treasury and Finance came into force after being published in the Official Gazette. Income taxpayers who are taxed in real terms due to corporate tax and commercial, agricultural and professional earnings, and legal and natural persons such as collective and ordinary limited companies are required to be included in the electronic notification (e-Notification) system.
Income taxpayers who are taxed in real terms due to corporate tax and commercial, agricultural and professional earnings, and legal and real persons such as collective and ordinary limited companies will be included in the electronic notification system. It is important for taxpayers who are in the scope but have not yet entered the system to be included in the application by November 30.
JULY 1 CRITICAL DATE
With the Communiqué, the procedures and principles regarding the e-Notification system were redefined in line with the changes in the law previously made in this field, while the application periods and conditions for exiting the system for taxpayers who should be included in the system within the scope of the regulation were determined.
According to the information obtained from the Ministry, corporate taxpayers, income taxpayers who are taxed in real terms due to their commercial, agricultural and professional earnings, collective companies, ordinary limited liability companies, real and legal persons whose name is registered in the first acquisition of the goods subject to registration and registration from the list (II) annexed to the Special Consumption Tax Law, and organizations without legal entity will be included in the e-Notification system within the specified conditions and periods.
Accordingly, those who were included in the e-Notification system within the scope of the relevant law article before July 1 will be able to continue using the system with their existing user code and password without making a new application.
YOU MUST BE INCLUDED IN THE SYSTEM WITHIN 15 DAYS FOLLOWING THE STARTING DATE OF WORK.
Taxpayers who need to be included in the system will be able to make their applications electronically via the Digital Tax Office or to the relevant tax office with the "Request Notification for Inclusion in the Electronic Notification System" appropriate to their situation.
Corporate taxpayers who should have been included in the electronic notification system before October 11 but have not yet been included, income taxpayers who are taxed in real terms due to their commercial, agricultural and professional earnings, and collective and ordinary limited partnership companies must be included in the system by November 30.
It is important that these taxpayers, who have established their liability after the said date and are required to be included in the system, are included in the system within 15 days following the start of work.
The persons whose names will be registered in the first acquisition of the goods subject to registration and registry within the scope of the Special Consumption Tax Law will be required to be included in the system before the registration or registration process for the first acquisition is completed.
E-NOTIFICATIONS CAN BE VIEWED VIA DIGITAL TAX OFFICE AND E-GOVERNMENT
In this context, the documents that need to be notified and signed with e-signature will be transmitted to the addressee electronically via the e-Notification system. Taxpayers will be able to access these notifications via the Digital Tax Office or e-Government Gateway.
The electronically signed notification document will be deemed to have been notified at the end of the 5th day following the date it reaches the system. Taxpayers can request to be informed via text message or e-mail that an e-Notification has been sent to them. However, if this notification cannot be provided for any reason, it will not affect the validity and notification period of the e-Notification.
Provisions regarding exiting the e-Notification system were also determined by the notification. Accordingly, the system will be logged out in cases such as the deletion of the relevant registry records of legal entities or the death or disappearance of real persons.
Mandatory and optional users who meet certain conditions will be able to exit the system upon their application. People over the age of 65 can also be removed from the system if they apply, provided that there is no other situation that requires them to be included in the system.
Temporary exit provisions for those who no longer have the opportunity to use the system due to reasons such as being restricted, entering a penal institution or military service, were also regulated within the scope of the notification.
ISSUES THAT TAXPAYERS SHOULD CONSIDER
In addition, taxpayers using the e-Notification system are required to make their notifications in a timely, complete and accurate manner, notify the tax office of any changes in their information, and protect the user code and password assigned to them.
If it is learned that user information or password has been obtained by third parties, it is important to immediately report the situation to the relevant tax office. Penal provisions under the relevant law will be applied to those who do not comply with the obligations.
