New vehicle buyers to be included in e-Notification system

General communiqués on the Tax Procedure Law, prepared by the Revenue Administration of the Ministry of Treasury and Finance, have been published in the Official Gazette.

Regulations have been introduced regarding a series of practices that reduce compliance costs and reporting obligations for taxpayers, eliminate bureaucratic processes, and support the fight against the informal economy.

Accordingly, the Ba-Bs application, which has been used since 2005 by taxpayers keeping books on a balance sheet basis to report their purchases and sales, and which involved 1.6 million taxpayers, has been terminated.

The increase in the number of taxpayers using electronic document applications and the number of electronic documents issued, along with the streamlining of inter-institutional data sharing, has reduced the need for these forms. Taking this situation into account, the Ministry has ended the practice of collecting these forms, which were submitted monthly and created a workload for both taxpayers and professionals.

THOSE PURCHASING NEW VEHICLES WILL BE INCLUDED IN E-NOTIFICATION

With the electronic notification system, which was first introduced by the Revenue Administration (GİB) in 2016 and is used by nearly 9.5 million people, notifications are made electronically free of charge, and these notifications can be accessed via the Digital Tax Office and the GİB Mobile application.

However, individuals who are sent an e-Notification are also informed instantly via SMS and e-mail.

Thanks to this application, which was developed by the Revenue Administration and is used by 8 public institutions, primarily the General Directorate of Security, the Ministry of Trade, and the Ministry of Culture and Tourism, the public sector is saving billions of liras in costs such as paper, toner, and postage expenses.

Furthermore, this application aims to eliminate lengthy bureaucratic processes and prevent legal disputes arising from notifications.

With the regulation introduced to better utilize the benefits of the electronic notification system, it is planned that those who purchase new vehicles will also be included in the electronic notification system starting from January 1, 2025.

In this context, there will be no such requirement for international organizations in Turkey purchasing new vehicles, their staff members who are not citizens of the Republic of Turkey serving in executive positions, individuals with disabilities or infirmities with a disability rate of 90 percent or higher, and those under the age of 18.

PROCESSES CLARIFIED

With a regulation introduced by the Ministry in 2013, POS devices that allow payments via bank cards at businesses providing retail goods and services were merged with cash registers that issue receipts, and the use of new-generation cash registers that allow both documents to be issued in an integrated manner was mandated. Integration was established between these devices and the sales application software used by taxpayers for their sales; however, these integrations could not be fully achieved over the intervening period.

With the published communiqué, the procedures for notifications to be made to the Revenue Administration have been clearly defined. In addition, the conditions and limits required to benefit from the cash register exemption have been updated, and it is stipulated that these limits will be increased annually by the revaluation rate. Furthermore, those who do not meet these conditions for two consecutive years will be required to start using cash registers again.

Additionally, both software companies and manufacturers of these devices have been made responsible for the integration process that must be carried out between sales application software and new-generation cash registers.

If it is determined that this responsibility has not been fulfilled, a special irregularity fine of 200 thousand liras will be imposed on the relevant companies and manufacturers for each instance of non-compliance.