The Tax Procedure Law General Communiqué of the Ministry of Treasury and Finance came into force after being published in the Official Gazette. With the regulation, application periods, terms of use and exit provisions for the e-Notification system have been redefined.
Corporate taxpayers, income taxpayers who are taxed in real terms due to their commercial, agricultural and professional earnings, collective companies and ordinary limited companies will have to be included in the e-Notification system.
Natural and legal persons whose names are registered in the first acquisition of the goods in the list number (II) annexed to the Special Consumption Tax (SCT) Law, which are subject to registration and registry, and organizations without legal entity will also be included in the system within the scope of the determined conditions.
Those who were included in the e-Notification system within the scope of the relevant legal provision before July 1 will continue to use the system with their existing user codes and passwords without re-applying.
APPLICATION DEADLINE IS NOVEMBER 30
Corporate taxpayers who should have been included in the system before October 11 but have not yet applied, income taxpayers who are taxed in the real way, and collective and ordinary limited partnership companies must be included in the e-Notification system by November 30.
Taxpayers who have established their liability after this date and are required to enter the system will need to complete their applications within 15 days following the start date.
In the first acquisition of the goods subject to registration and registry within the scope of the Special Consumption Tax Law, the persons whose names will be registered are also required to be included in the system before the registration or registration process is completed.
E- NOTIFICATIONS CAN ALSO BE VIEWED VIA E-GOVERNMENT
Within the scope of the Communiqué, documents signed with electronic signature will be transmitted to their addressees electronically via the e-Notification system. Taxpayers will be able to access the notifications sent to them through 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 fifth day following the date it reaches the system.
Taxpayers can request to be informed via SMS or e-mail that an electronic notification has been sent to them. However, failure to provide SMS or e-mail notification for any reason will not affect the validity or notification period of the notification.
HOW TO EXIT THE E-NOTIFICATION SYSTEM?
With the new regulation, the conditions for exiting the e-Notification system have also been determined. It is possible to log out of the system in cases such as the deletion of the relevant registry records of legal entities, the death of real persons or a decision of absence regarding them.
Mandatory and optional users who meet certain conditions will also be able to leave the system upon their application. People over the age of 65 will be able to opt out of the system by applying, provided that there is no other situation that requires them to be included in the system.
Temporary exit provisions for people who no longer have the opportunity to use the e-Notification system due to reasons such as restrictions, entering a penal institution or military service, are also included in the scope of the regulation.
USER CODES AND PASSWORDS MUST BE PROTECTED
Taxpayers using the e-Notification system must make their notifications in a timely, complete and accurate manner and notify the tax office of any changes in their information.
It is also important to protect the user codes and passwords allocated to taxpayers. If it is learned that user information or password has been obtained by third parties, the relevant tax office must be informed immediately.
