How to Be Sent the Electronic Notification? 24 August 2016

In accordance with the Article 7/a of Notification Law numbered 7201, a person who asks to be notified electronically to the electronic post address that convenient for notification, can be notified electronically. The usage of electronic notice is an obligation for joint-stock companies, limited companies and limited partnerships divided into shares.

1. To Be Sent the Electronic Notification and To Be Delivered to Addressee

The notification which is notified in accordance with the provisions of Law numbered 213, shall be signed electronically and sent to the addressee’s electronic notification address by Revenue Administration on behalf of tax administration.

The system of electronic notice shall be reached via internet tax administration. Real and legal persons shall reach their electronic notification addresses by using internet tax office username, password and code.  A Real person who does not have internet tax administration username, password and code shall access their electronic notification address via identity authentication is made for each entry.

In accordance with the Article 107/A of Tax Procedure Law, electronically signed notification shall be considered as delivered at the end of the five days following reaching of the address of the addressee in the electronic environment.

The event records with adding Operation Time Information shall be held for thirty years in an accessible way. The required cautions for accessing the system safely and transmission of accessing the account information shall be taken by Presidency and in case of demand they shall be presented to related people and competent authorities.

2. Exiting From Electronic Notification System

Those who are involved in electronic notification system as compulsory or voluntary cannot exit from the system except the following situations.

As of the date of deregistration from trade registry (including change of kind and merging), electronic notification address shall be closed. If the administration determines death or the absence declaration of the real person, the electronic notification address shall be closed as of the date of death/date of decision. In case of applying to the concerned tax office by inheritors, the electronic notice address of deceased shall be closed.

3. The Liability of the Addressee

The Addressee is responsible with the following;

1. To declare the Electronic Notification Demand Request to tax office in due of time as complete and correct
2. To declare any amendment in the declared information to tax office, before or at latest on the date of amendment
3. To comply with all the conditions determined in the statement of the demand of the electronic notice
4. To protect, not to share and not to let third parties to use the username, password and code for the system usage
5. To inform the tax office immediately, in case of ascertaining that the given username, password and code are learned by the third parties

The legal consequences as a result of not complying with the abovementioned liabilities are under the liability of the addressee and all the statements shall result in as of reaching to the tax office.

• If one who gets involved in the system compulsory does not comply with the liabilities that are regulated by this Communiqué;

1. 1300 TL for first class traders and self-employed,
2. 660 TL for second class traders, farmers who keep ledger and those whose income are determined by simple entry,
3. 330 TL for those who are not mentioned in the clauses above,

shall be fined as special irregularity penalty.

Following imposing the punishment, internet tax office username, password and code that are generated on its own motion, shall be announced to taxpayer in the matter of real person and to legal representative in the matter of legal entities and unincorporated associations and the delivery of notification shall begin to the electronic notification addresses.

4. Additional Information:

• Resulting from technological compatibility trainings for electronic notification system still continues in the connected tax offices (revenue departments), the taxpayers of the connected tax offices shall not be in the scope of compulsory.
• In accordance with the Electronic Notice Regulations, the addressee shall access the electronic notice account via using the safe electronic signature or password, code which are provided by service provider and single-use password as text message. The service provider guarantees that it shall transmit the electronic notice to the person entitled to receive the notice. Identity authentication of the person entitled to receive the notice shall be done by the service provider (the process shall be in this manner for attorney and legal representative).
• After the electronic notification substructure had been completed in National Judiciary Informatics System implementations, it started service nationwide as of the date of 29.06.2015.
• Electronic notice has the characteristic of evidence. It enables information flow to process rapidly and safely. It enables official and commercial correspondences to accelerate. It decreases the usage of paper, and the expenses of archiving, post and operation. It overcomes the usage of paper and helps the protection of the environment.

Türkçe Versiyonu İçin

http://www.kasaroglu.av.tr/tr/28377/Elektronik-Tebligat-Nasil-Gonderilir