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NewsTHE GENERAL NOTIFICATION ON THE TAW PROCEDURE LAW HAS BEEN PUBLISHED

April 1, 20100

The General Notification on the Taw Procedure Law has been published in the Official Gazette numbered 27512 and dated 5th March 2010.

On base of the authorization given to the Ministry of Fiscal by the Taw Procedure Law, according to the notice it is necessary to clarify issuing an electronic invoice, transmitting it in an electronic environment and explaining substance and procedure for its reservation and presentation it by this notice. The important points as follows:

An electronic invoice has a legal quality as same as a paper invoice if the first one is regulated in accordance with this notice. It is not possible to issue an electronic invoice and a paper invoice together for the same goods and services.

If customers claim to an invoice to be issued then it is obligatory to issue a paper one.

As a beginning by this present agreement, taxpayers who are qualified as joint stock companies and limited liability companies are allowed to send and/or receive electronic invoices in practice. However, natural persons are not allowed to send and/or receive electronic invoices.

The mandatory forms and standards to be followed for an electronic invoice to be formed and/or to be send are indicated at http://www.efatura.gov.tr

The integration process has to be completed in one year starting from the Presidency’s letter to commence.

The taxpayers are under obligation to preserve and present invoices issued by them or issued in their name within the legal time limit. Therefore the taxpayers will preserve electronic invoices issued by them or issued in their name in their own electronic, magnetic or optic environments and present electronic invoices via electronic, magnetic or optic environments upon request within the legal time limit providing a Fiscal Seal on them. Electronic invoices should be preserved in the information processing which belongs to the related taxpayer therefore to preserve electronic invoices in care of third parties or abroad do not have a legal force from the point of the Ministry.

In case legal entities and other intuitions have changed their commercial title for any reasons the certificates which contained the previous commercial title will lose their validity. Because of this legal entities and institutions should apply for a new certificate which are in compliance with the new title in 15 (fifteen days) following the change in the title.

The penalties will be imposed to taxpayers who have issued electronic invoices contrary to the substance and procedure regulated in this present notice by the Presidency considering offences have been committed.

IMPLEMENTATION OF TELEGRAM WITH NOTICE OF DELIVERY HAS BEEN RE-ENTERED INTO FORCE

The Notice on “Amendments to be made in the Telegram Services Notice” has been published in the Official Gazette numbered 27519 on 12th March 2010.

By this present notice, subparagraph “o” has been added in article 4 of the Telegram Services Notice by adding CT definition ( Cevapli Telgraf-Telegram with notice of delivery ) in the subparagraph.

By the same notice, subparagraph “d” has been added to article 18 of the Telegram Services Notice which regulates “additional telegram services”. According to subparagraph “d” the telegram with notice of delivery has been defined as “it is a service when a sender pays for the recipient’s telegram fee in order to receiver’s response telegram to be sent to him”. Telegrams with notice of delivery will not be acceptable if there is a condition stating that the fee will be taken from receiver. The receiver may present the telegram with notice of delivery to any PTT offices and use his right of reply within 3 months. After three months have passed the right of reply will not be used by the receiver. The right of reply may be used only for one telegram.

It was decided that the additional service for telegram with notice of delivery fee including additional services during acceptance procedure will be double of the total amount.

This present notice comes into effect from the publication date.

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