Communique Regarding the Procedures and Principles of Electronic Notification in Taxation Transactions Published
TAX CIRCULAR: 2026-115 // With the amendment made to Article 107/A of the Tax Procedure Law by Law No. 7587 dated June 24, 2026; the obligation to use the electronic notification system has been introduced for corporate tax payers, income tax payers taxed on real basis due to their commercial/agricultural/professional earnings, collective and ordinary limited partnerships, and those on whose behalf a registration is made in the first acquisition of goods subject to registration and registry in the list numbered (II) attached to the SCT Law (motor vehicles). The procedures and principles of the application have been determined with the…
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