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Participating in a state electronic notification system will be compulsory for some taxpayers starting on Jan. 1, 2016.
The deadline to register with the system is Dec. 31, 2015. No, it is not such short notice; the legislation was passed on Aug. 27 and the deadline was announced at the same time. Four months' notice is quite a long time in Turkish practice. Those who signed up for the electronic notification system started using it on Oct. 1.
What is the electronic notification system?
This is a new system that enables the tax office to notify taxpayers about documents listed under the tax procedural Law 213 and communique 456. This new electronic notification system has the same impact as the conventional notification system.
Who can apply to participate in the electronic notification system?
The application can be made by individual taxpayers or by an appointed director of a company if it is a company applying. In both cases, the application can be made by a proxy. However, a general proxy stating that he or she is authorized to make all applications at the tax office does not satisfy the officers in the tax office or the tax office; you need special wording in a power of attorney that states that the person appointed is able to make the application to participate in the electronic notification system.
Therefore, you may need to issue a new power of attorney for your lawyer or accountant, even if you had earlier given a general power of attorney, which does include this special wording.
How does the electronic notification system work?
When you register with the electronic notification system, you are asked to provide an email address and a telephone number (better a mobile number) and when the tax office notifies you electronically, you will receive a text on your mobile stating an electronic notification has been sent and you will also receive this notification in your inbox. A taxpayer will be able to see the content of the email -- the text of the notified document, the date it is sent and the date it is delivered.
The notification is deemed to be made on the fifth day following registration of the electronic notification. No paper copy of the notification will be sent, so it's important to keep this copy safe.
It is not an option to get out of the system unless the registered person or company goes out of business or merges with another company ending its formal registration with the tax office.
What happens if you do not register with the electronic notification system?
The tax office will impose a fine on those who do not register with the electronic notification system before Dec. 31. The tax office will appoint an email to unregistered persons and the notifications will be sent to this email. It is the duty of the non-registered tax payer to find out his or her email address and make sure they receive the electronic notifications.
Those who start a business after Jan. 1, 2016 shall register with the electronic notification system within 15 days of starting business.
Disclaimer: this article was accurate at the time of publication (30th December 2015). Before relying on its contents, consult a legal advisor for any relevant updates and applicability to your interests.