Tax Procedure Law General Communiqué No. 470 that concerns pre-filled online tax returns pertaining to certain types of income has been published in the Official Gazette of February 25, 2016. The Communiqué aims to improve the opportunity of application of filing pre-filled online tax returns relating to specified types of income. Pursuant to General Communiqué No. 414, taxpayers who derive income from immovable property are allowed to file a tax return through the pre-prepared tax return system since 2012. The new Communiqué develops the scope of application of this system for taxpayers who derive income from employment, immovable property, movable assets and other sources. The procedure is based on article 80 of the Income Tax Law, which gives for filing pre-filled tax returns irrespective of whether the income is resulting jointly or separately. The taxpayers who derive business-profit income, self-employment income or agriculture income do not have a right to file an online pre-filled tax return. The Communiqué will enter into force on 1st March 2016, with retroactive effect to 2015 income.