Vergi Usul Hukukunda Elektronik Tebligat

Abstract

As one of the taxation stages, the notification aims to inform taxpayers of their tax obligations and duties. The calculated tax is notified to the taxpayer with the notification. Upon this notification, the legal application period of the taxpayer begins. As can be seen, the stage of notification has great importance in the protection of taxpayer rights. The concept of electronic taxation has emerged with the use of information and communication technologies in the taxation stages, as in all areas of daily life. Thus, the taxpayers can fulfill many tax duties over the internet. One of the electronic taxation activities is the electronic notification of taxation documents. The electronic notification procedure is enacted in 2010 with the addition of Article 107/A to the Tax Procedure Law. According to the Article 107/A, the authority to determine various procedures and principles regarding the electronic notification procedure has been given to the Ministry of Treasury and Finance. Based on this authority, the Ministry of Treasury and Finance regulated the Tax Procedures Code General Communiqué numbered 456 in 2015. Electronic notification briefly; According to the Tax Procedure Law, it can be defined as the notify of the documents to be notified to the taxpayer by the tax administration, via the electronic notification system, to the electronic notification address to be created within the internet tax office of the addressee. Electronic notification can be named as modern notification. Electronic notification has many benefits. Especially when compared to classical notification methods, electronic notification method is much more functional. In addition, it is normal to have some deficiencies due to the new regulations. In the study, as well as the strengths of the electronic notification method, its deficiencies were also determined. In addition, suggestions have been made about these identified deficiencies.