27.09.2024/48

In the purchase of new vehicles, purchasers are obliged to be included in the Electronic Notification Application

With the Tax Procedure Law General Communiqué (Sequence No: 568) published in the Official Gazette dated 25.09.2024 and numbered 32673, the Tax Procedure Law General Communiqué No: 456, which includes regulations regarding electronic notification, has been amended.

According to the amendment made, real and legal persons and entities without legal personality who are registered and registered in the name of the first acquisition of the goods in the list (II) annexed to the Special Consumption Tax Law, which are subject to registration and registration, and entities without legal personality have been added among the persons to be notified electronically.

The legal entities and organizations without legal personality that acquire the goods subject to registration and registration from the goods in the list (II) attached to the Law No. 4760, before the completion of the transactions related to the first acquisition, the “Electronic Notification Request Notification” (to the tax office to which they are affiliated in terms of corporate tax), an example of which is attached to this Communiqué, Those who do not have a tax office to which they are affiliated in terms of corporate tax should submit to the tax office to which they are affiliated in terms of value added tax or income (withholding) tax, and those who do not have a tax office to which they are affiliated should submit to the authorized tax office where their headquarters address is located.

(II) numbered list attached to the Law No. 4760, real persons who acquire the goods subject to registration and registration, before the completion of the transactions related to the first acquisition, by applying through the internet tax office or the tax office to which they are affiliated in terms of income tax, and those who do not have a tax office to which they are affiliated, to the tax office where their residence is located, in person or through persons authorized by a notarized power of attorney containing special authority to carry out transactions related to the electronic notification system, it is possible to use the system.

You can access the relevant Communiqué here .

Sincerely,

BİLGENER

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