24.01.2023/20
The Obligation to Notify the Tax Office for Transactions Registered in the Trade Registry Has Been Abolished
In the Official Gazette dated 18.01.2022 and numbered 32077, in the General Communique of the Tax Procedure Law No. 546, it has been regulated that transactions that are required to be registered in the Trade Registry, due to being notified electronically by the Ministry of Commerce to the Ministry of Treasury and Finance, will be considered as notifications made by taxpayers.
For this reason, the obligation for taxpayers to notify the tax office again regarding transactions such as starting a business, changing the head office/branch address, opening an additional workplace/branch, closing an additional workplace/branch, changing the type of company, entering liquidation/returning from liquidation, closing liquidation, and changing the title has been abolished.
The list in the annex of the communiqué shows transactions for which there is no need to notify the tax office, as follows:
| TRANSACTIONS REQUIRED TO BE REGISTERED IN THE TRADE REGISTRY | TRANSACTIONS REGISTERED IN THE TRADE REGISTRY FOR WHICH THERE IS NO NEED TO NOTIFY THE TAX OFFICE |
|---|---|
| Business start notification | Joint-stock companies (as notified by the trade registry offices under Article 153 of Law No. 213) |
| Limited companies (as notified by the trade registry offices under Article 153 of Law No. 213) | |
| Cooperatives (except for Agricultural Credit Cooperatives established under the Law No. 1581 dated 18/4/1972) | |
| Collective companies | |
| Limited partnership companies | |
| Branches of commercial enterprises whose headquarters are located outside Turkey | |
| Economic enterprises of associations or foundations | |
| Branch opening/closing notification
(Branch closure notifications for branches opened before 1/2/2023 will continue to be reported to the tax office.) |
Joint-stock companies (excluding bank branches) |
| Limited companies | |
| Cooperatives (except for Agricultural Credit Cooperatives established under the Law No. 1581) | |
| Collective companies | |
| Limited partnership companies | |
| Branches of commercial enterprises whose headquarters are located outside Turkey | |
| Economic enterprises of associations or foundations | |
| Head office/branch address change notification
(Address change notifications for branches opened before 1/2/2023 will continue to be reported to the tax office.) |
Joint-stock companies |
| Limited companies | |
| Cooperatives (except for Agricultural Credit Cooperatives established under the Law No. 1581) | |
| Collective companies | |
| Limited partnership companies | |
| Branches of commercial enterprises whose headquarters are located outside Turkey | |
| Economic enterprises of associations or foundations | |
| Type change notification | Type changes as per Articles 181 and 194 of the Turkish Commercial Code No. 6102, dated 13/1/2011 |
| Notification of Entry into Liquidation/Withdrawal from Liquidation | Anonymous companies (The liquidation entry balance sheet will continue to be submitted to the tax office.) |
| Limited companies (The liquidation entry balance sheet will continue to be submitted to the tax office.) | |
| Cooperatives (The liquidation entry balance sheet will continue to be submitted to the tax office.) (1581 Law on Agricultural Credit) | |
| Cooperatives other than Agricultural Credit Cooperatives established under the Cooperatives and Unions Law.) | |
| Collective companies (The liquidation entry balance sheet will continue to be submitted to the tax office.) | |
| Commandite companies (The liquidation entry balance sheet will continue to be submitted to the tax office.) | |
| Commercial enterprises with headquarters outside Turkey but with branches in Turkey | |
| Notification of Liquidation Closure (End of Liquidation)/Cessation of Business | Anonymous companies |
| Limited companies | |
| Cooperatives (Except Agricultural Credit Cooperatives established under the 1581 Law on Agricultural Credit Cooperatives and Unions.) | |
| Collective companies | |
| Commandite companies | |
| Commercial enterprises with headquarters outside Turkey but with branches in Turkey | |
| Economic enterprises of associations or foundations | |
| Notification of Name Change | Anonymous companies |
| Limited companies | |
| Cooperatives (Except Agricultural Credit Cooperatives established under the 1581 Law on Agricultural Credit Cooperatives and Unions.) | |
| Collective companies | |
| Commandite companies | |
| Commercial enterprises with headquarters outside Turkey but with branches in Turkey | |
| Economic enterprises of associations or foundations |
You can access the relevant Communique here.
Best regards,
BİLGENER
