ELECTRONIC NOTIFICATION SYSTEM REVISED UNDER TAX PROCEDURE LAW GENERAL COMMUNIQUÉ NO. 596
Tax Procedure Law General Communiqué No. 596, published in the Turkish Official Gazette dated 11 October 2026 and numbered 33397, revises the procedures and principles governing electronic notifications under Article 107/A of the Tax Procedure Law. The Communiqué updates the scope of the e-Notification system, application deadlines, exemptions, exit conditions and the legal consequences of electronic notifications.
Persons Required to Join the Electronic Notification System
Corporate income taxpayers; income taxpayers taxed on an actual basis due to commercial, agricultural or professional activities; collective companies; and ordinary limited partnerships are required to join and use the e-Notification system. In addition, real persons, legal entities and entities without legal personality in whose name goods subject to registration under List (II) attached to the Special Consumption Tax Law are registered upon first acquisition are also included in the system in accordance with the Communiqué.
Application Deadlines Revised
Taxpayers that were already within the mandatory scope but had not joined the system before publication of the Communiqué must complete their application by 30 November 2026. Taxpayers whose liability is established after publication must join the system within 15 days following the commencement date of their tax liability.
Notification Deemed Served at the End of the Fifth Day
An electronically signed notification document will be deemed served at the end of the fifth day following the date on which it is delivered to the electronic notification system within the Digital Tax Office. The notification does not need to be opened or read. Failure of an SMS or e-mail alert to reach the recipient does not affect the validity of the notification or the commencement of the relevant legal period.
Exemptions and Exit from the System
Real persons with a disability rate of 90% or more and individuals under the age of 18 are excluded from certain mandatory e-Notification requirements. Persons aged 65 or older may request to leave the system. Real persons mandatorily included in the system may also request to leave after the end of the fifth calendar year following termination of their tax liability, provided no other reason requiring continued inclusion exists.
Existing Users Will Not Need to Reapply
Persons already included in the electronic notification system before 1 July 2026 will continue to use the system without submitting a new application and may use their existing user codes and passwords. Taxpayers should nevertheless keep their registered contact and representation details up to date and protect their user credentials.
Key Practical Points for Taxpayers
Taxpayers within the mandatory scope should closely monitor the 30 November 2026 deadline, while newly established taxpayers should follow the 15-day application period. Regular monitoring of the e-Notification account is particularly important because a document delivered to the system is legally deemed served at the end of the fifth day. The Communiqué also repeals Tax Procedure Law General Communiqué No. 456.
