The Tax Procedural Law General Communiqué prepared by the Revenue Administration of the Ministry of Treasury and Finance entered into force by being published in the Official Gazette dated 11 October 2026.
With the regulation, the functioning of the electronic notification system, taxpayers obliged to participate in the system, application methods and exit conditions from the system have been rearranged.
Within the scope of the new communiqué, the Tax Procedural Law General Communiqué numbered 456 published in the Official Gazette dated 27 August 2015 was repealed.
FOR WHOM IS ELECTRONIC NOTIFICATION MANDATORY?
According to the new regulation, corporate taxpayers, income taxpayers who are taxed in real terms due to their commercial, agricultural and professional earnings, limited liability companies and ordinary limited companies will have to participate in the electronic notification system.
Real persons, legal entities and organizations without legal entity, who acquired the goods subject to registration and registry for the first time and whose name was registered in this transaction, included in the list number (II) annexed to the Special Consumption Tax Law, were also included in the scope of obligation.
Those outside the specified groups can optionally participate in the electronic notification system if they request.
APPLICATION DEADLINE 30 NOVEMBER 2026
Corporate tax payers and income tax payers who are taxed in real terms, as well as collective and ordinary limited partnership companies, who have not joined the system before the date of publication of the circular but are obliged to participate, will need to apply by the end of the month following the date of publication.
Accordingly, the application deadline for these taxpayers was determined as 30 November 2026.
After the notification is published, those who have established a new liability will be required to join the system within 15 days following the start of work.
Electronic notification registration for the persons whose names will be registered in the first acquisition of the goods subject to registration will be carried out before the registration or registration procedures are completed. Participation status in the system will be checked by the Revenue Administration during the relevant transactions.
WHO IS EXEMPT FROM ELECTRONIC NOTIFICATION?
With the regulation, people who will be excluded from the obligation to participate in the electronic notification system have also been determined.
Accordingly, natural persons with a disability rate of 90 percent or more and persons under the age of 18 will not have to participate in the system.
In legal entities and organizations without legal entity, the obligation will not apply if there is a single legal representative or manager, or if there is more than one representative or manager, the disability rate of all of them is 90 percent or above. Those who want to benefit from the exemption will need to document their situation to the tax office with a medical board report.
Some public administrations and local administrations, diplomatic representations and consulates of foreign states, international organizations granted tax exemption, and persons with diplomatic status specified in the regulation will also be exempt for certain transactions.
APPLICATIONS CAN BE MADE THROUGH THE DIGITAL TAX OFFICE
Those who want to participate in the electronic notification system will be able to make their applications electronically via the Digital Tax Office or by directly applying to the relevant tax office.
For applications made through the Digital Tax Office, the activation process can be completed with e-mail and/or text message verification. People who have not received a user code and password before will be able to benefit from the "Register with e-Government" option in the system.
Applications to the tax office can be made by real persons in person or through persons who have a specially authorized notarized power of attorney covering electronic notification transactions. For legal entities, applications will be made by legal representatives or authorized representatives.
Taxpayers whose applications are deemed appropriate will be given a user code and password.
NOTIFICATION WILL BE CONSIDERED VALID AT THE END OF THE FIFTH DAY
One of the striking provisions of the new regulation was regarding the date on which electronic notifications will be considered valid.
Accordingly, electronic notifications will be deemed to have been notified at the end of the fifth day following the date they are received in the system. Addressees may be requested to be informed via text message or e-mail, but failure to send these notifications for any reason will not affect the validity of the notification and the legal periods.
The electronic notification system can be accessed via the Digital Tax Office or e-Government. Records regarding the transactions carried out through the system will be signed with a time stamp and kept by the Revenue Administration for 30 years. Evidence records proving that the notification was made can be submitted to the relevant parties and competent authorities upon request.
THOSE WHO ARE OVER 65 WILL BE ABLE TO LEAVE THE SYSTEM
With the notification, the conditions for exiting the electronic notification system have also been rearranged.
Accordingly, people over the age of 65 who have joined the system will be able to leave the system by applying to the relevant tax office or through the Digital Tax Office.
People who voluntarily join the system will also be asked to exit, provided that they do not have any other situation that requires the use of electronic notification.
Natural persons who compulsorily participate in the system will be able to apply to leave the system as of the end of the fifth calendar year following the end of their obligations, unless there is another situation that keeps them within the scope of obligation.
Electronic notification registration of legal entities registered in the trade registry will end with the deletion of their trade registry records. For other legal entities, the deletion of the relevant registry records will be taken as a basis. In case of death of real persons or a decision of absence is made about them, the records will be terminated ex officio as of the relevant date upon detection by the administration.
TEMPORARY EXIT IN CASE OF MILITARY SERVICE AND PRISON
Persons who no longer have the opportunity to use the electronic notification system due to reasons such as restrictions, being in a penal institution or military service, may be temporarily removed from the system upon notification of the situation or upon learning by the tax office.
If the situation preventing the use of the system disappears, those who continue to be obliged to participate in electronic notification will need to re-apply within one month.
Companies entering the liquidation or bankruptcy process will not be notified through the electronic notification system. However, liquidators or bankruptcy administrations can optionally participate in the system.
PENALTY WILL BE IMPOSED TO THOSE WHO DO NOT FOLLOW THE RULES
Those who use the electronic notification system will be obliged to make the necessary notifications in a timely, complete and accurate manner during the application. Taxpayers will need to communicate any changes in the information they have reported to the tax office and protect the user code and password given to them.
If it is learned that user information or password has been obtained by third parties, it will be mandatory to immediately report the situation to the relevant tax office.
The addressee will be held responsible for the legal consequences that may arise due to failure to fulfill these obligations. The relevant penal provisions of the Tax Procedure Law will be applied to those who violate the provisions of the notification.
It will be possible to send tax-related documents through the electronic notification system as well as other notification methods regulated by law.
EXISTING USERS WILL NOT NEED TO APPLY AGAIN
According to the transition provision of the regulation, taxpayers who participated in the electronic notification system within the scope of Article 107/A of the Tax Procedure Law before July 1, 2026 will not need to re-apply.
These people will be able to continue using the system with their existing user codes and passwords.
With the communiqué that was published and entered into force on October 11, 2026, the application, use, exemption and system withdrawal conditions for electronic tax notifications were redefined.
