18.05.2020
Getting Tax ID Number in case there is no need to register at a tax office,
If you are a foreign national individual;
– You don’t need to get a tax identification number in case you have a foreign national identification number received from the civil registry office (CRO).
– You can apply to any tax office with a petition including your address and the copy of your passport approved by notary or the copy and original of your passport to be approved by tax officials.
– Your bank can apply on behalf of you with “Tax Identification Number Request Form for Foreigners” if you need a tax identification number for your bank transactions.
Furthermore, you can get a potential tax identification number electronically and instantly by clicking on the application for non-citizen’s potential tax number and by filling out fields required in the web application of the Interactive Tax Office (ivd.gib.gov.tr).
If you are a legal person you may get your tax identification number from the tax office,
– After submitting the Turkish version of your corporate establishment document admissible in your country which is approved by the delegation of Turkey in your country or the Turkish version of corporate establishment document approved in foreign language which is translated by a translation agency to any tax office.
– Your bank can apply on behalf of you with “Tax Identification Number Request Form for Foreigners” if you need a tax identification number for your bank transactions.
Getting Tax ID Number in case there is need to register at a tax office,
If you are a foreign national individual;
– Foreign national individual can register to tax office and get Tax ID number by applying to tax office in which they form the tax liability with the copy of their passport approved by notary or the copy and the original of their passport to be approved by the related tax office.
If you are a legal person,
– To establish a branch, you have to apply to tax office with the following documents:
a) Turkish version of the legally effective certificate of organization of the limited taxpayer’s foreign country. The Turkish version of the certificate of organization has to be approved by the representation of Turkey in that country or the approved foreign language certificate has to be translated by a translation agency or consulate,
b) The original and the Turkish version, translated by a translation agency or consulates, of the corporate resolution related to establishing a branch.
c) The receipt of notice on the Turkish Trade Registry Gazette showing the Trade Registry Number and Registry Date (In case submitting the original of the Turkish Trade Registry Gazette, the receipt of notice is not required.)
d) The original or the notarized copy of the authorized signatures list and ID cards of person authorized to represent the corporate
e) If the person authorized to represent the corporate is a foreigner, the original of the passport or the copy and the original of his/her passport to be approved by tax office.
To establish a liaison office, you have to apply to tax office with the following documents:
a) The activity certificate obtained from relevant authorities,
b) The Turkish version of the legally effective certificate of organization in that country. The Turkish version of the certificate of organization has to be approved by the representation of Turkey in that country or the approved foreign language certificate has to be translated by a translation agency or consulates,
c) The original or the notarized copy of the certificate of authority given to the person who is authorized to conduct the liaison office’s activities by the corporate domiciled abroad and its Turkish version translated by a translation agency,
d) The original or the notarized copy of the power of attorney in case of the liaison office’s establishment transactions executed by another person,
e) The original or the notarized copy of the authorized signatures list and ID cards of person authorized in the liaison office or deputy of the liaison office. If he/she is a foreigner, the notarized copy of passport or the copy and the original of his/her passport to be approved by tax office.
Source: Revenue Administration of Turkey
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither Karen Audit nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.
