Abstract:

The notification procedures set out in the Tax Procedure Law are of excellent significance for both the tax administration and the tax liable to initiate the necessary litigation period in order to proceed to the accrual phase. With the amendment introduced by Law No. 7061, which allows notification transactions to take place, the address of residence registered in the MERNIS (address Registration System) System belonging to the personality is included in the known addresses, but the addresses specified in the petitions and declarations of the taxpayer are excluded from the known addresses are evaluated in the Article. With the same regulation, the method of leaving a notice; the provisions have also entered into force related to completion of the notification process of the tax notification upon simply leaving a notice at the address of residence by the postal worker. In addition, within the framework of the relatively recent electronic notification provisions, the nature of the task undertaken by PTT (Turkish Post), the provider and founder of this service, has also been taken into consideration.

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