Turkey’s Revenue Administration recently published rules for the “Interactive Tax Office” (“Online System”), which allows taxpayers to now conduct a range of tasks and transactions via an online platform, rather than at a physical tax office. Electronic transactions via the Online System will have the same legal effect as paper-based transactions, conducted at physical offices.

General Communiqué 492 on Tax Procedure Law (“Communiqué”) was published in Official Gazette number 30346 on 28 February 2018.

The Communiqué outlines issues such as:

  • Obtaining passwords.
  • Requesting and monitoring documents.
  • Carrying out taxpayer proceedings via the Online System.

The Online System will allow taxpayers to access information about:

  • ID and contact details.
  • Tax obligations.
  • Motor vehicle details.
  • Tax debts.
  • Notices and statements provided via the Online System, as well as accruals relating to these statements.
  • Tax deposit accounts.
  • Electronic inspections.
  • Attachments levied against bank accounts and vehicles.
  • Documents notified through the electronic notification system.
  • Tax demands and penalties.
  • Answers to questions sent via the Online System.

Taxpayers will be able to undertake the following transactions and proceedings via the Online System:

  • Tax payment.
  • Apply to join the electronic notification system.
  • Request reductions in tax loss and irregularity penalties
  • Obtain a tax obligation status document.
  • Obtain a tax debt status document.
  • Request special notice of tax status.
  • Post notifications about starting a business.
  • Post notifications about address changes.
  • Post notifications about the number of workplaces.
  • Request suspension of public receivables.
  • Request changes to the taxation type and period.
  • Post notifications about tax statements.
  • Submit general petitions regarding transactions and proceedings, besides those mentioned above.
  • Other transactions and proceedings approved by the Revenue Administration.

Please see this link for the full text of the Communiqué (only available in Turkish).

Information first published in the MA | Gazette, a fortnightly legal update newsletter produced by Moroğlu Arseven.