General CommuniquĆ© No. 467 (the CommuniquĆ©) on Tax Procedure Law was published in the Official Gazette on December 29, 2015. This amends General CommuniquĆ© No. 456 on Tax Procedure Law. In accordance with the provisions of the CommuniquĆ© the entry into force of the electronic notification system has been postponedĀ until April 1, 2016.
General CommuniquĆ© 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 returnsĀ to declare commercial, agricultural and professional income to do soĀ through notifiable electronic addresses as of 1 January 2016.