Turkey: New Electronic Address Requirements For Turkish Tax Payers

As a result of inevitable changes in technology and due to the ever expanding and limited time schedule of businessmen worldwide, a law was required to create solutions to shorten the distance between people. Certainly, one of them was enabling people to assist each other electronically when sending notices / notifications.

Only few years ago Turkey was also introduced to electronic notification by virtue of a provision added to the Turkish Code of Notification No. 7201 through the Law Nr. 6099. According to Article 7/a of the Turkish Code of Notification, any person requesting to be serviced  via an electronic address can be served  electronically provided that such address is available to send electronic notifications. As from 19th January 2013, it became mandatory for joint stock companies, limited companies, and partnerships limited by shares to be served electronically. If such electronic notification could not have been made for mandatory reasons, other procedures designated in the Turkish Code of Notification could be pursued to serve the related notification. Electronic notification is deemed to have been made by the end of the fifth day following delivery to the electronic address of the recipient.

In the event of non-compliance with Article 7/a of the Turkish Code of Notification, no penalty was applied, but according to the Electronic Notification Regulation, precautionary measures would be taken by the competent institution against those who do not comply with the mandatory electronic notification requirements. Such measures would only include an invitation of correspondents to obtain an electronic address for their notification address stored in MERSIS (Turkish central recording system), but no further penalty whatsoever were foreseen.

On the other hand, according to Article 9/A of Law No. 5549 on Prevention of Laundering Proceeds of Crime, the notifications to be drawn up under the implementation of this Law and Law No.6415 on Prevention of the Financing of Terrorism, may be notified electronically and response may be requested electronically notwithstanding the procedures relating to electronic notification established in Article 7/A of Electronic Notification Law No.7201. This type of notifications shall be deemed as notified when delivered to the other party. Relating to electronic notifications, MASAK (Turkish Financial Crimes Investigation Board) has the authority to construct all kind of technical infrastructure or to use the existing ones, to impose obligations to use electronic addresses suitable for notification and giving responses electronically, to determine the procedures and principles relating to ones to be notified electronically and electronic notifications. Persons, institutions and organizations who fail to comply with the obligations of the electronic notification specified in Article 9/A of the Law No. 5549 shall be punished with an administrative fine of TRY 10,000 by MASAK for each failure to comply. The total administrative fine applied in this regard in one year, cannot exceed TRY 250,000.

As it can be noticed, joint stock companies, limited companies, and partnerships divided by shares were only punished if they would fail to comply with the provisions of Law No. 5549. However, through the new communiqué introduced in the Tax Procedural Law General Communiqué Nr. 456 published in the Turkish Official Gazette of 27th of August 2015, the following persons have been obliged to obtain an electronic notification address since the Ministry of Finance has finalized its infrastructure for electronic notification:

a) Corporate Income Tax Payers;

b) Tax payers with respect to commercial, agricultural, and professional income (except for those whose income is determined on single entry and farmers who are not subject to tax and their income is not determined on single entry);

c) Those who request to be served electronically at their discretion.

Among the above mentioned persons, corporate income tax payers and individual income tax payers (who requested electronic notification,) have to obtain electronic communication addresses by 1th January 2016.

Non-compliance with the above mentioned newly introduced rules have been subjected to penalty according to Article 355 of the Turkish Tax Procedural Law as per Articles of 148 (Providing Information), 149 (Providing Continuous Information), and repeating Article 257 (Certain Authorities of the Ministry of Finance), which differentiates from TRY 300 to TRY 1,300. In order to implement this provision, however, the competent authority has to notify the related person first who does not comply with the aforementioned legal provisions. Such notification requirement would cease in the event the Ministry of Finance makes a general announcement in this respect. Publishing a general communiqué can be considered as fulfilment of the notification requirement. The penalties would be duplicated if the correspondents would fail to comply with requirements of the Tax Procedural Law General Communiqué No. 456.

As a result, those who fall under the scope of the Tax Procedural Law General Communiqué No. 456 are urged to obtain an electronic communication address before the New Year. Otherwise, it seems tax offices will impose penalties on those failing to comply with the new requirement.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Similar Articles
Relevancy Powered by MondaqAI
Herguner Bilgen Ozeke Attorney Partnership
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
Similar Articles
Relevancy Powered by MondaqAI
Herguner Bilgen Ozeke Attorney Partnership
Related Articles
Up-coming Events Search
Font Size:
Mondaq on Twitter
Mondaq Free Registration
Gain access to Mondaq global archive of over 375,000 articles covering 200 countries with a personalised News Alert and automatic login on this device.
Mondaq News Alert (some suggested topics and region)
Select Topics
Registration (please scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.


The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.


Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions