The Ministry of Treasury and Finance's General Communiqué on the Tax Procedure Law was published in the Official Gazette and entered into force. The communiqué revised the application deadlines, mandatory users and conditions for leaving the electronic notification system.
Corporate taxpayers, income taxpayers taxed on an actual basis because of their commercial, agricultural or professional earnings, collective companies and ordinary limited partnerships will join the e-Notification system. Individuals and legal entities in whose names registration will be made upon the initial acquisition of goods subject to registration and licensing among the goods listed in Schedule II annexed to the Special Consumption Tax Law, as well as entities without legal personality, are also covered.
Application deadlines
Corporate taxpayers, the relevant income taxpayers, collective companies and ordinary limited partnerships that were required to join the system before October 11 but failed to apply must complete the process by November 30.
Those who joined the e-Notification system under the relevant law before July 1 will be able to continue using the system with their existing user codes and passwords without submitting a new application.
Taxpayers required to join the system will be able to submit their applications electronically through the Digital Tax Office. They may also submit the application to the relevant tax office using the Request Notification for Joining the Electronic Notification System form appropriate to their status.
Taxpayers who establish tax liability after November 30 and are required to join the system must apply within 15 days of the date they start business. Individuals and entities in whose names registration will be made upon the initial acquisition of goods subject to registration and licensing among goods covered by the Special Consumption Tax must join the system before the registration or licensing process is completed.
Validity period of electronic notifications
Documents signed with an electronic signature and requiring notification will be delivered to their recipients through the e-Notification system. Taxpayers will be able to view these documents through the Digital Tax Office or the e-Government Gateway.
An electronically signed notification document will be deemed to have been served at the end of the fifth day following the date on which it reaches the system. Taxpayers will be able to request notification by text message or email when an e-Notification is sent. However, failure to deliver this alert will not affect the validity of the e-Notification or the notification period.
Conditions for leaving the system
Users will leave the system if the relevant registry records of legal entities are deleted or if natural persons die or are declared missing. Mandatory and voluntary users meeting certain conditions may also leave the system upon application.
People aged 65 and over may leave the system by applying, provided that no other circumstance requiring them to join the system exists. Temporary exit provisions will apply to those who lose the ability to use the system because of legal incapacity, admission to a penal institution or military service.
Taxpayers' obligations
Taxpayers using the e-Notification system must submit their notifications on time, completely and accurately, inform the tax office of changes to their information, and protect the user code and password provided to them.
If they learn that their user information or password has fallen into the hands of third parties, they must immediately notify the relevant tax office. The penalty provisions of the relevant law will apply to those who fail to comply with these obligations.
