Tax Procedure Law ("Law") General Communiqué (No. 546) ("Communiqué") prepared by the Ministry of Treasury and Finance (Revenue Administration) has been published in the Official Gazette dated 18.01.2023 and numbered 32077.
According to the Communiqué, transactions following;
which taxpayers are obliged to report to the tax offices within the scope of the Law, will be notified to the Ministry of Treasury and Finance in electronic environment by the Ministry of Commerce, and, there is no need for taxpayers to make a separate notification to the tax offices;
The transactions that have to be registered in the trade registry offices and that will be transmitted electronically by the Ministry of Commerce are listed in the Annex-1 of the Communiqué and, the transactions are following;
| Registered Transaction |
Scope |
| Notification Commencement of Business |
|
| Branch Opening/Closing Notification (The closing notifications of the branches opened before 01.02.2023 shall continue to be notified to the tax office.) |
|
| Headquarters/Branch Address Change Notification (The changing address notifications of the branches opened before 01.02.2023 shall continue to be notified to the tax office.) |
|
| Changing the Company Type Notification | Changing the company type stated in Articles 181 and 194 of the Turkish Commercial Code |
| Entering into/Withdrawing from Liquidation Notification *The balance sheet of entrance into liquidation will be submitted to tax offices. |
|
| Liquidation Closing (End of Liquidation Cancellation)/ Bussiness Cessation Notification |
|
| Title Change Notification |
|
For detailed information and assistance;
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