Türkiye sets 30 November deadline for outstanding electronic tax registrations
Türkiye’s new tax communiqué gives existing taxpayers required to use electronic notification until 30 November to enrol if they have not joined. New taxpayers have 15 days after starting business. Notices count as served at the end of the fifth day after reaching the electronic address, even when an SMS or email alert fails to arrive.
Economics & Markets··Night
Existing taxpayers have until 30 November
Türkiye has renewed the rules for electronic tax notification through a new tax communiqué, covering the e-Tebligat system. Existing taxpayers within the mandatory categories who have not enrolled must apply by 30 November. Coverage includes corporate taxpayers, people taxed under the actual assessment regime on commercial, agricultural or professional earnings, collective partnerships and ordinary limited partnerships. The new communiqué establishes application periods and conditions for joining and leaving the system. The communiqué took effect on publication on 11 October.[1], [2]
New businesses receive a separate application period
New taxpayers must enrol within 15 days of beginning business. First acquisitions of vehicles covered by the second list of the Special Consumption Tax Law require enrolment before registration. People already using the system before 1 July can continue without applying again. Applications go through the Digital Tax Office or the relevant tax-office form, while electronically signed notices can be viewed through the Digital Tax Office and the e-government portal.[1]
Service takes effect after five days
An electronic notice is legally deemed served at the end of the fifth day after it reaches the electronic address. SMS and email alerts support notification, but their failure to arrive does not affect the validity of service. Users must protect access codes, update contact details and report compromised credentials. Withdrawal provisions cover removal from the commercial register, death or declared absence, with additional conditions for people over 65.[1]
