As per the Tax Procedures Law General Communiqué series no. 456 published in the Official Gazette dated 27 August 2015 income and corporate tax payers have been obligated to use e-mail address to receive the notifications submitted by the tax office. According to the said Communiqué, Taxpayers have to sign and submit “Electronic Notification Request Form No.1” which is attached to the General Communiqué Serial No.456 to the related tax office until the 1st of January 2016. With the publication of the Tax Procedures Law General Communiqué series no. 457 in the Official Gazette dated 29th of December 2015, stated deadlines for the obtainment of Electronic Notification by the tax payers are now postponed to first of April 2016.

As per Article 355 of the Tax Procedural Code, the companies which fails to submit the above referred Form for e-notification and which shall not involve into the system within the abovementioned period, shall be subject to a special irregularity fine.

ERDAL HUKUK BÜROSU
29.12.2015