The General Communiqué on Tax Procedure Law numbered 546 which published at the Official Gazette dated January 18, 2023 and numbered 32077 (“Comminiqué”) abolished the obligation of the taxpayers to make a notification for the transactions registered before the trade registry.  

Pursuant to the authorization stated in article 170/A of the Tax Procedure Law No. 213 (“Law“), the Ministry of Treasury and Finance (“Ministry“) will acknowledge the written or electronic notifications of the Ministry of Trade regarding the transactions specified in Annex-1 of the Communiqué, which have to be registered pursuant to the Trade Registry Regulation, as have been duly made by the taxpayers.

In this regard, the taxpayers will not be obliged to notify the tax office for the following transactions specified in Annex-1 of the Communiqué, which have to be registered before the trade registry.

These transactions are as follows:

  • Starting to work;
  • Opening or closing a branch office;
  • Address change of the headquarters or a branch office;
  • Change of the company type;
  • Entry into or withdrawal from liquidation;
  • Dissolution at the end of liquidation or walking-out; and
  • Title change.

The Comminiqué will enter into force as of February 1, 2023.

Bahar Ülgen Hasşerbetçi
Partner | [email protected]
Ece Kipri
Associate | [email protected]