Official Gazette dated 10–11 October · four publications
In this issue
Electronic notification obligation and procedures have been revised
General Communiqué on Tax Procedure Law (Serial No: 596)
Laws concerned: Tax Procedure Law No. 213 · Special Consumption Tax Law No. 4760
With the communiqué published by the Ministry of Treasury and Finance, the procedures and principles regarding electronic notification transactions to be carried out by tax offices have been re-regulated. As a result of this amendment, corporate tax payers, commercial, agricultural, and professional earnings holders, and income tax payers have been made mandatorily included in the electronic notification system.
In addition, real persons and legal entities performing the first acquisition of vehicles subject to registration listed in list (II) attached to the Special Consumption Tax Law No. 4760 have also been mandatorily included in the system. These taxpayers are required to register in the system via the Digital Tax Office or by applying to the relevant tax office before the initial registration process is completed.
Disabled individuals and veterans with a disability rate of 90 percent or higher, individuals under the age of 18, public administrations, and diplomatic representations have been kept out of the scope of obligation. The signed document sent via the electronic notification system is deemed to be served to the addressee at the end of the fifth day following the date it reaches the system, and the former General Communiqué on Tax Procedure Law No. 456 has been repealed.
Tax Procedure Law No. 213 · Article by article
Article 15
Before The General Communiqué on Tax Procedure Law (Serial No: 456) published in the Official Gazette dated 27/8/2015 and numbered 29458 was in force.
Now The General Communiqué on Tax Procedure Law (Serial No: 456) published in the Official Gazette dated 27/8/2015 and numbered 29458 has been repealed.
Communiqué No. 456, which regulated the former electronic notification procedures, has been completely abolished, and the entire process has been subjected to the provisions of this new communiqué numbered 596.
Special Consumption Tax Law No. 4760 · Article by article
Article 5
An obligation to be included in the electronic notification system was introduced for those who acquire vehicles subject to registration listed in the SCT list (II) for the first time.
6/6/2002 tarihli ve 4760 sayılı Özel Tüketim Vergisi Kanununa ekli (II) sayılı listedeki mallardan kayıt ve tescile tabi olanların ilk iktisabında adına tescil yapılan gerçek kişiler ve tüzel kişiler ile tüzel kişiliği olmayan teşekküller bu Tebliğde belirlenen sürelerde bildirimde bulunarak elektronik tebligat sistemine dâhil olmak ve bu sistemi kullanmak zorundadır.
Article 6
It was determined that disabled individuals meeting certain conditions, those under 18 years of age, public administrations, and diplomatic missions are exempt from the e-notification obligation in SCT-subject registered vehicle purchases.
4760 sayılı Kanuna ekli (II) sayılı listedeki mallardan kayıt ve tescile tabi olanların ilk iktisabında adına tescil yapılan gerçek kişiler, tüzel kişiler ve tüzel kişiliği olmayan teşekküllerden aşağıda sayılanlar elektronik tebligat sistemine dâhil olmak zorunda değildir
Effective date
11 October 2026
MADDE 16- (1) Bu Tebliğ yayımı tarihinde yürürlüğe girer.
Who is affected
Corporate and income taxpayers, as well as those acquiring vehicles subject to registration listed in the SCT list (II) for the first time.
Advance payments of earthquake zone and OIZ supply companies postponed to the invoice due date
Energy Market Regulatory Board Decision Dated 08/10/2026 and Numbered 14938
Laws concerned: Organized Industrial Zones Law No. 4562
With this decision taken by the Energy Market Regulatory Authority, payment facilitation is provided to certain electricity distribution and supply companies due to the ongoing effects of the February 6, 2023 earthquakes. Within the scope of the decision, advance payments required to be made for electricity sales within the borders of Organized Industrial Zones by designated supply companies operating in Akedaş, Dicle, Fırat, and Toroslar electricity distribution regions and supply companies partnered by OIZs have been postponed. These specified advance payment notification amounts have been postponed until the due date of the relevant invoice period, and no default interest will be applied to the market operator and participant during this period.
The regulation will remain valid until December 31, 2027. It is aimed to provide temporary relief in the financial obligations of the relevant companies following the publication of the decision.
Effective date
1 January 2027
Bu Kararın 1 Ocak 2027 tarihinde yürürlüğe girmesine
Who is affected
Supply companies in Akedaş, Dicle, Fırat, and Toroslar electricity distribution regions and supply companies partnered by Organized Industrial Zones.
The date 1/1/2027 in the Turkish Commercial Code Article 376 application procedures communiqué became 1/1/2028
Communiqué Amending the Communiqué on Procedures and Principles Regarding the Implementation of Article 376 of the Turkish Commercial Code No. 6102
Laws concerned: Turkish Commercial Code No. 6102
With this new Communiqué published by the Ministry of Trade, a term extension has been made in the existing communiqué regulating the procedures and principles regarding the application of Article 376 of the Turkish Commercial Code No. 6102. Within the scope of the specific amendment made, the end date of the exception previously included in provisional article 1 of the communiqué, which provides ease in certain calculations in cases of capital loss or insolvency, has been postponed for one year. Accordingly, by updating the date in the said article, the expression 1/1/2027 has been changed to 1/1/2028.
This regulation extends the duration of compliance and calculation facilities applicable to companies that have lost their capital or are insolvent. Company managements are required to review their financial situations according to this new schedule. The relevant Communiqué entered into force as of October 10, 2026, which is its publication date.
Article by article
Provisional Article 1
Before 1/1/2027
Now 1/1/2028
The application period of certain exceptions that companies do not take into account when calculating in cases of capital loss or insolvency was extended by one year.
Effective date
10 October 2026
Bu Tebliğ yayımı tarihinde yürürlüğe girer.
Who is affected
Capital companies that have lost their capital or are in a state of insolvency, and corporate/limited company managements.
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This bulletin is for information purposes only and does not constitute legal advice. The official text prevails.
