Procedures and Principles Regarding the Tax Registration Cancellation of Taxpayers with High Risk to Forge Documents is Published
Through the promulgation of the General Communiqué on the Tax Procedural Law (Serial Number: 520) (“Communiqué”), published in the Official Gazette dated 7th October 2020 and No. 31267, procedures and principles regarding the transactions to be established for the taxpayers who are considered to carry high risk to forge documents, as a result of the analysis to be carried out by the Ministry of Treasury and Finance, are determined.
Essential points covered within the scope of the Communiqué may be summarized as follows:
- Taxpayers whose tax registration will be cancelled as a result of analysis,
- Cancellation of tax registration,
- Re-establishment request of tax registration,
- Requiring guarantee from those who request the continuation of their tax registration,
- Refund of guarantees.
The Communiqué enters into force through its promulgation.
You may find the full text of the Communiqué here.
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