Hasan Yalçınöz
 Electronic Notification Application will start as of January 1, 2016. Revenue Administration has issued a draft decree defining the general principles and procedures for electronic notification. Determinants of electronic notification by the General Communiqué on the Principles and Procedures draft, tax offices, institutions and the respondents from the notification date of January 1, 2016 are to be made to income tax payers can be made to the electronic address. Communication with the drafting stage;
a) Corporate tax payers,
b) the commercial, agricultural and professional liability with gains in terms of income tax (except farmers are not taxed on actual method Earnings those determined in simple method)
c) Optional as they request the electronic notification
The notification can be made electronically will be obliged to use their electronic address.
General Communiqué on Principles and Procedures for Determining Draft Electronic notification of the Revenue Administration as follows:
  The Ministry of Finance;
(Sequence No ....)
1. Introduction
213 of the Tax Procedure Law No. 107 / A of the; "According to the provisions of this Act will be communicated to persons 93 Without being bound by the methods listed in the Article it can be served by a suitable electronic address communicated electronically.
Electronic media in the notification, the interlocutor deemed to be made at the end of the fifth day following the date on which reaches the electronic address. The Ministry of Finance will be electronically notification about all kinds of technical infrastructure set up or use already established, served to bring to the necessity of using suitable electronic address, and they made the notification to him in electronic form and is authorized to determine the other principles and procedures for electronic paper. "It is given to the provision. Article 148 of the Act; Public administrations and institutions, real and legal persons in transactions with other taxpayers or taxpayers, has been under provisions will be obliged to provide information requested by the Ministry of Finance is authorized to make or vergiincel Amasa. The law 149th in material public Finance Ministry authorities and institutions (including institutions and organizations carrying out public service) regarding the facts and events relating to the taxation of legal persons to be requested in writing from them information to make the obligation to give and at certain intervals and continuous text, repeated 257 / Article 4 of the Law 149 Article according to the desired ones to give continuous information data with tax returns and notifications, password, electronic signature or other security tools, all kinds of electronic information media, including the internet by established and given the environment, declarations and notifications authorized natural or legal persons to allow the matter to be sent fram tool or obligation to make the declaration, notification and will be followed in the transfer of data formats and to determine the principles and procedures relating to the application with the standard, it must return, statement or information types, taxpayer groups and business activities as spontaneously or after the statutory period to separate enforcement
regrets demand as the returns accrue plug held onto and / or notices to taxpayers, tax responsible, or to communicate in a natural or legal person electronically by them electronically authorize sending affidavits and stated that it was authorized to determine the procedures and principles related.
In order to ensure the above, the Ministry pursuant to the authority given to us by the Law on Tax Procedure Law should be notified in the electronic form notification is made the following arrangements regarding travel documents.
2. Aims and Scope
The purpose of the notification; ie in documents and papers issued by the tax to be addressed in accordance with the provisions of Law No. 213, Revenue Administration through electronic
to determine the procedures and principles regarding the notification in the environment. Communiqué to the explanation of the system and use established on paper in electronic form are included in the following sections.
3.Tanım on
For the purposes of notification;
a) Ministry: Ministry of Finance,
b) The Presidency of Revenue Administration
c) Electronic Signature: 15.01.2004 No. 5070 dated 4th of Electronic Signature Law
secure electronic signature as defined in Article
d) Electronic Notification: No. 213 document required notification in accordance with provisions of the Law of Electronic
Notification system of dealing with the notification to the electronic address,
d) Electronic Notification Address: Internet tax offices by the Department of Revenue Administration
A notification will be created within an electronic environment conducive
e) Electronic Notification System: IT systems to be forwarded to the addressee via electronic notification address, notification, and the system ensure that documents sent electronically delivered delillendirilerek,
f) The Internet Tax Office: returns submitted by taxpayers to make payments,
tax certificate and there is no debt to be where the tax process such as writing,
electronic media accessible from https://intvd.gib.gov.t address,
g) Processing time information: an electronic data is generated, altered, sent, taken
and / or recorded time information,
i) Act 213 of the Tax Procedural Law,
v) Contact Person: notification to be made electronically,
i) Event Recording: all occurred during the submission of the electronic notification service information
system transaction records,
i) Jurisdiction: Contact Person to be notified in accordance with the provisions of Law No. 213 documents regulating agency represents.
Notification 4.Electronic Things People
Law 107 / A of the Department pursuant to the authority given to us, to be held in electronic form notification regarding the technical infrastructure was established and communicated to the electronic address for convenient, on-site internet tax office was created by the Department.
Electronically signed documents must be communicated according to the provisions of the Act may be communicated to the electronic address for electronic notification system to be used by the addressee.
Which may be made by notification in this Communiqué be notified to the necessity of using suitable electronic address and his electronic media are listed below.
a) Corporate tax payers
b) the commercial, agricultural and professional gain in terms of income tax liability which are (Earnings
except for those determined in simple method is not taxable to farmers actual method)
c) Optionally, the ones who request the electronic notification and notification can be made electronically on him, the time set in Communiqué
may request and receive electronic notification address must use the electronic notification system.
Apart from these people who demand that taxpayers also benefit as they will be able to make electronic notification from the system optional.
5. Notification Obligation and Electronic Notification Address Acquisition
5.1. Reporting and Electronic Address for acquisition of Corporate Tax Payers
To use the electronic notification system of corporate taxpayers,
The examples in the annex to the date 01.01.2016 Communication "Electronic Notification Request Notice
(For companies and other legal persons) "of (Annex 1) connected in terms of corporate tax
they must provide to tax authorities. These taxpayers, said notification
for specific procedures related to legal representatives or electronic notification system
containing the notarized power of attorney authorization given theme personally delivered through authorized persons
After the date of commencement of the obligation must be maintained facilities in this Communiqué
Electronic institutions within 15 days following the date of commencement of the tax payers
Request notification must make the notification.
The results of the evaluation of the application is made, the internet possess the necessary conditions to taxpayers
tax office user code and password will be given a password. This electronic notification taxpayers
They will have acquired.
5.2. Reporting and Electronic Address for Acquisition of Income Tax Payers
Electronic notification of income tax payers who have to use the system,
The examples in the annex to the date 01.01.2016 Communication "Electronic Notification Request Notice
(For natural persons) "of (Appendix 2) on the internet tax office
(https://intvd.gib.gov.tr/internetvd/index.jsp) electronic filling and electronic
It must begin to use the notification system.
These taxpayers, said the statement about themselves or Electronic Notification System
The notary given power of attorney with special authority to take the actions authorized by theme
persons give themselves to the tax office through which they are tied in terms of tax revenues
It is also possible.
Income tax declarations electronically using the Internet in the tax office
taxpayer to the tax authorities of the internet user code, password and the password is not given
taxpayers by making authenticated by the system at all entry system
able to use the electronic notification system.
Applications from natural persons taxpayers who apply through the tax office in person or by proxy
Internet to the taxpayers who will be assessed and the appropriate tax authority's code
password and will be given a password.
Using the Internet to the tax office electronically or personally contacting the tax office
income tax payers who will use the system, has adopted the electronic notification address
it will.
After the date of commencement of the obligation must be maintained in the communique proceeds facility
taxpayers, including during the notary personally liable plants or special powers
Examples of the power of attorney given theme in the Communiqué through authorized persons (Annex 2) place
the field must give the tax office about filling out the declaration.
5.3. Optional Electronic Notification done to them as the demand of Eden
Address for notification and Electronics Acquisition
Enter the required scope introduced by communiqué but optionally them
unincorporated entities with legal entity and request for electronic notification
Communiqué (5.1) as described in the value-added tax or income (withholding) tax
by applying the tax office they are tied in terms of system
be able to use.
Similarly, the obligation imposed by the Communiqué are not covered by natural persons addressed,
Communiqué (5.2) as described in the section referring to the tax office via the Internet
residence or place where the notary including the tax office in person or by special authorization
Through the power of attorney given theme by applying a system of authorized persons
use are possible.
5.4. Internet Tax Office User ID, Password and Password Acquisition
To use the electronic notification system in the Communiqué crop Electronic Notification
Tax notices to taxpayers in the notice of the request, the application immediately
Internet Tax Office will be produced from the system user code, password and containing closed
It will be given an envelope.
Forgot envelope of surrender of authority to the taxpayer or person "... Tax Office
Directorate / Department of ... tax payer identification number ..................... 'or Electronic
Notification System and Internet user code to use in the process Tax Administration, password
and the envelope containing the password, as has been handed off. "as a" Delivery Report "
report to be issued and given in the said power of attorney or notary resident jurisdiction theme
by the person to whom, director / manager or director of the tax office to be helped by date
It will be signed by. Electronic Notification issued by the Delivery Report Request
A copy of the notification shall be kept in the taxpayer's file.
6. Electronic Notification is sent to the respondent and transmitted
According to the provisions of Law No. 213 required the notification of documents will be signed with electronic signature and
tax office will be notified by the Presidency on behalf of the addressee of electronic notification
You have to be transmitted.
Electronic notification system to be accessed via the internet tax office. Internet tax
agency's code, which is the natural and legal persons with a password and password
They will get the electronic notification address. Internet tax office user code and password
The system with real people without password authentication is performed on each input electronics
They will have access to the notification.
Law 107 / substances, in accordance with the notification electronically signed documents, the electronic counterparts
At the end of the fifteenth day following the date on which the media will be deemed to have been communicated to reach the address.
Event records, adding Processing time information, accessible way for thirty years in the archives
It will be stored. With access to the transmission system access account information safely
The necessary measures will be taken if requested by the Presidency electronics for performance
evidence of notification or registration will be submitted to the competent authorities.
7. Check the Electronic Notification System
The following situations are included in the voluntary or electronic notification system
except it is not possible to remove them from the system.
a) electronic notification address of the legal entity as of the date of the trade registry records deleted
It is closed for use.
b) In the case of legal persons never changes and mergers, 15 days following the date of registration
Notification as specified in section 5.1 of the Electronic Notification Request Notice
Filing is mandatory. Addressees of, are not included in Electronic Notification Request Notification
New Internet Tax Office on the user code and password are given a password.
c) included in the electronic notification system that decided real people to death or Absence
In cases where death is determined by the management / decision on the date electronics
ex officio notification address is turned off. When connected to the heirs in the event of recourse to the tax office
the use of electronic notification address of the deceased are closed.
8. respondent's Responsibility
a) the time the Electronic Notification Request Notice, complete and accurate declaration to the tax office
Although meat,
b) Declared information on the changes that will occur prior to or at the latest changes
to inform the tax office in its history,
c) to adhere to all requirements specified in the Electronic Notification Request Notification
d) In relation to system use the user code assigned to it, the password and password
to protect such information, to share with someone else uses the third person and mAmAklA,
d) assigned to it in relation to system use the user code, password and password
When such information is undesired in the hands of third parties have determined that immediate tax
to provide information to the apartment,
are required.
The legal consequences arising from non-fulfillment of the responsibilities given above
it is the responsibility of the consequences at the time it reaches the addressee all notifications tax office.
9 Criminal Judgments
Communiqué from that specified in the notice must be included in the electronic notification system
For without the law 148, in accordance with Article 149 and 257 bis of the Law
Repeated sanctions applied in Article 355.
After the application of criminal tax office ex officio created Internet user code and password
password taxpayer real persons, the legal representatives of legal persons shall be communicated directly and
the electronic address for sending the notification is started.
10. Other Matters
According to the legal provisions necessary paperwork notification addressed to the electronic notification system
place the paper in the Act as may be notified by other notice provisions
It can be.
The dependent tax office (good offices) Electronic Notification System
technological harmonization process is ongoing due to tax office
Notification payers are not included.
Electronic Notification application, will begin as of 01/01/2016.
However, in the electronic notification before that date after the date 01/10/2015
notification can be made.
Electronic Notification Procedures and Principles for Determining General Draft Communiqué,
Electronic Notification,
Electronic notification when starting
Tax Procedure Law,