The Decree including the tax reform package for 2017 was released in the Official Gazette on 30 November 2016. According to the decree the Legal representatives must acquire a taxpayer registration number and an electronic signature.
The instructive return on the taxpayer’s tax status has to be presented as part of the tax return for the concerned tax year. The deadline for submitting such instructive return will be 31 March of the year before, the deadline was 30 June. Although the deadline for submitting the instructive return corresponding to tax year 2016 will be 30 June 2017.
