General Communiqué No. 467 (the Communiqué) on Tax Procedure Law was published in the Official Gazette on December 29, 2015. This amends General Communiqué No. 456 on Tax Procedure Law. In accordance with the provisions of the Communiqué the entry into force of the electronic notification system has been postponed until April 1, 2016.
General Communiqué No. 456 set out procedures and principles regarding electronic notification of documents issued by the Revenue Administration. It requires corporate taxpayers and other taxpayers who have to file tax returns to declare commercial, agricultural and professional income to do so through notifiable electronic addresses as of 1 January 2016.
