DRAFT NOTICE

9.9.2024

From the Ministry of Treasury and Finance (Revenue Administration):

COMMUNIQUÉ AMENDING THE GENERAL COMMUNIQUÉ ON TAX PROCEDURE LAW (NO: 459)

(SIRA NO: …)

ARTICLE 1- The phrase “and non-taxpayers” has been added to come after the phrase “to taxpayers” in the first paragraph of Section 2 of the General Communiqué on Tax Procedure Law (Sequence No: 459) published in the Official Gazette dated 24/12/2015 and numbered 29572.

ARTICLE 2- The phrase “tax-exempt tradesmen,” to come after the phrase “non-taxpayers,” has been added and subparagraph (ç) of the first paragraph of the first paragraph of Section 3 of the same Communiqué and subparagraph (d) has been abolished.

ARTICLE 3- The following arrangements have been made in section 4.1 of the same Communiqué.

a) The first paragraph of the section has been amended as “It is obligatory for those who are within the scope of the obligation to certify (except for the transactions between non-taxpayers) to make all kinds of collections and payments exceeding TRY 7.000 through intermediary financial institutions and to certify these collections and payments with the documents issued by these institutions.”.

b) The following example has been added to come before the last paragraph of the Section

“Example: Mr. (A), who works as a civil servant in a public institution, purchased a refrigerator amounting to TL 20.000 from (B) Ltd. Şti. engaged in the retail trade of white goods for use in his home. Since the amount of the refrigerator in question exceeds the limit of TL 7.000, the collection and payment of this transaction should be made through intermediary financial institutions.

In case of non-compliance with the obligation to certify the said collection and payment, the officer Mr. (A) and (B) Ltd. Sti. will be penalized separately.”

ARTICLE 4- This Communiqué enters into force on the date of publication.

ARTICLE 5- The provisions of this Communiqué shall be executed by the Minister of Treasury and Finance.

Source: Draft Tax Procedure Law Communiqué 9.9.2024
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