How to Obtain Electronic Notification Address? 23 August 2016

1. Definitions

• Electronic Notification Address: To prepare sufficient electronical environment for notification under the internet tax Office by the Department of Revenue.

• Electronical Notification System: The system that sending notification via informatics system to electronic notification address of the addressee and delivering notification with creating evidence under electronic system.

2. In General

Practice of electronic notification which means making notification to the electronic address of the recipients by using Electronic Notification System pursuant to Tax Procedure Law No.213, has been initiated since 1 January 2016.

The infrastructure for the electronic notification address has been developed under the internet tax Office of the Department of Revenue.

Pursuant to the Tax Procedure Law, the documents electronically signed that require electronic notification shall be serviced to the recipients electronic notification address.

Pursuant to the Article 7/a of the Notification Law no. 7201, electronic notification may be serviced to those who submit an e-mail address that is suitable for electronic notification. This application is mandatory for joint stock, limited liability corporations and limited partnerships divided into shares. If the service of electronic notification is not possible, then the notification shall be made in compliance with the methods the above law designates. The electronic notification shall be deemed to be serviced to the recipient, after 5 days from the date of the day the notification reaches the electronic address of the recipient passes.

Pursuant to the General Communique of the Tax Procedure Law no. 456, it is also mandatory for the following to use an electronic notification address:

1. Corporation income taxpayers
2. Personal income taxpayers whose income is based on commercial, agricultural or vocational income. (except for those whose income is registered on simple entry and farmers those who are not subject to real taxation)
3. Those who have expressed their desire to use electronic notification on their own consent.

The above mentioned persons require receiving an electronic notification address by announcement that is within the time the relevant communique suggests.

Apart from the taxpayers mentioned in a) and b), the electronic notification system is open to those who wish to use it voluntarily.

3. The Notice of Demand and the Retrieval of the Electronic Notification Address of the Corporation Income Taxpayers

 The Corporation Income Taxpayers that are obliged to use electronic notification addresses should fill the “Demand for Electronic Notification” (for corporations and other legal persons) and submit the former to the tax Office they’re tied to in respect to corporation tax. The taxpayers may submit this form by themselves or by their legal representatives or by agents that are authorized specifically by a notary public with a special power of attorney to do such transactions.

The Corporation Income Taxpayers that are registered after 01.01.2016 shall apply to receive an electronic notification address within 15 days from the date of the beginning of operations.

After the consideration of an application, internet tax office user name, password and code shall be given to those who satisfy the requirements, and therefore they shall have acquired their electronic notification addresses.

4. The Notice of Demand and the Retrieval of the Electronic Notification Address of the Income Taxpayers

The Income Taxpayers that are obliged to use electronic notification addresses should fill the ‘Demand for Electronic Notification’ (for real persons) in electronic media of internet tax Office and begin to use electronic notification system before 01.01.2016.

The taxpayers may submit this form by themselves or by their legal representatives or by agents that are authorized specifically by a notary public with a special power of attorney to do such transactions to the affiliated tax Office in respect of income tax.

The notifying taxpayers through internet tax Office shall not be given a user code neither a password. Instead, each login they shall be able to use the electronic notification system after identity verification has been done by the system.

Provided that they have the necessary conditions and after their applications are criticized, Real person taxpayers applying to the tax Office by themselves or by their legal representatives shall be given a user code and a password.

Income taxpayers that are using the internet tax Office in electronic media or applying to the tax Office directly shall have an electronic notification address already.

After the starting day of obligations anticipated in the notification, income taxpayers that establish a commitment must fill an electronic notification request form and give it to the related tax Office by themselves or by their legal representative authorized specifically by a notary public with a special power of attorney to do such transactions.

5. Obtaining An Electronic Notification Address of Requesting Electronic Notifications’ optionally

Legal persons and unincorporated organizations who are not included in the scope of the requirement introduced by the Regulation but requesting electronic notification optionally, can use the system by application to the registered tax offices which they are affiliated with VAT or income (stoppage) tax.

Similarly, the real person taxpayers who are not included in the scope of the requirement introduced by the Regulation but requesting electronic notification optionally, can use the system through internet tax office or tax office where they live by themselves or by their legal representatives that are authorized specifically with a special power of attorney to do such transactions about electronic notification system before a notary public.

6. Obtaining the User Code of Internet Tax Office, Password and Code

The user code of internet tax office, password and code which will be created by the system at the application minute and used for electronic notification system shall be given in sealed envelope by tax office to the Taxpayers who notifies with ‘Electronic Notification Demand Notice’.

A ‘Delivery Record’ which includes “The sealed envelope which includes the username, password and code for the transactions under Electronic Notification System and Internet Tax Office was delivered to the taxpayer who registered with …….. Directorate of Tax Administration /Tax Office with the number …………” shall be drawn up on the delivery time to the taxpayer or authorized person and the aforementioned delivery record shall be signed by taxpayer or authorized person before notary public and manager/tax office manager or deputy manager by dating. One copy of the Delivery Record and Electronic Notification Demand Notice shall be held in the file of taxpayer.   

Türkçe Versiyonu İçin

http://www.kasaroglu.av.tr/tr/28376/Elektronik-Tebligat-Adresi-Nasil-Edinilir