In accordance with the compliance efforts of Organization for Economic Co-operation and Development (OECD), tax authorities proposed an Ordinance regarding corporate taxpayer classification. The tax authorities need to analyze the capability of the taxpayer to maintain its tax register, submitting return and tax payment timely and accurately. The draft ordinance would allow the tax authorities to change classifications if any indication exists that the taxpayers might have committed fraud, tax evasion or other crimes against the tax system. Public comments are requested by the tax authorities and taxpayers may submit their opinions on the proposed Ordinance up to October 31, 2018. If the proposed ordinance is adopted, its provisions would be effective as from the date of publication in the Official Gazette.