COMMUNIQUE
September 25, 2024 WEDNESDAY
Official Gazette
Issue No: 32673
From the Ministry of Treasury and Finance (Revenue Administration):
COMMUNIQUE ON AMENDMENTS TO THE GENERAL COMMUNIQUE ON THE TAX PROCEDURE LAW (SERIAL NO: 552) (SERIAL NO: 567)
ARTICLE 1:
The following phrase has been added after the term “employees” in the first paragraph of Article 6 of the General Communique on the Tax Procedure Law (Serial No: 552), which was published in the Official Gazette dated October 7, 2023, and numbered 32332: “and/or a professional who has a valid Electronic Declaration Intermediary and Responsibility Agreement within the scope of the General Communique on the Tax Procedure Law (Serial No: 340) published in the Official Gazette dated September 30, 2004, and numbered 25599, or an agreement related to the certification of income or corporate tax returns and their annexes within the scope of the General Communique on the Freelance Accountancy, Freelance Certified Public Accountancy, and Sworn-in Certified Public Accountancy Law (Serial No: 18) published in the Official Gazette dated July 30, 1995, and numbered 22359.”
ARTICLE 2:
This Communique enters into force on the date of its publication.
ARTICLE 3:
The provisions of this Communique are executed by the Minister of Treasury and Finance.
Source: Official Gazette
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