Explanation : Revenue Administration Presidency of people can benefit from the services offered by the electronic media; Fulfillment of tax obligations taxpayers easily and quickly, declaration, notification, article, petition, minutes, reports and other documents to be issued in electronic form and procedure for the creation of interactive applications to the Tax Office regarding the results of operations carried out for the purpose of these documents are submitted electronically and principles HK.

The Ministry of Finance (President of revenue management)'From:

Purpose and scope

MATTER 1 – (1) The purpose of this Communiqué, Revenue Administration Presidency of people can benefit from the services offered by the electronic media; Fulfillment of tax obligations taxpayers easily and quickly, declaration, notification, article, petition, minutes, reports and other documents can be electronically and their respective results of the process of the documents that are created in order to provide electronic interactive Tax Administration rules and procedures relating to the application is determined.

Rest

MATTER 2 – (1) this Communiqué, 4/1/1961 dated 213 Tax Procedural Law of duplication 257 Article of the first section (4) No. it was prepared based on.

Definitions

MATTER 3 – (1) This communiqué last;

a) Presidential: The Revenue Administration,

b) verifiable documentation: At the request of the person who created electronically, sent, Located on all kinds of stored and displayed by the verification code may be verified through the counterparts by the presence document,

c) Interactive Tax Office (System): To fulfill their tax duties of submission services or persons located in the Presidency's mandate in order password, electronic signatures or other security tools used to provide access through the internet address (https://ivd.gib.gov.tr) and electronically generated on mobile apps,

ç) Law: 213 the Tax Procedural Law,

d) Person: with real and legal entities without legal personality formations,

e) user code: The Republic of Turkey identity number for individuals, the tax identification number for legal entities with no legal personality formation,

express.

someone who could benefit from interactive services Tax Office

MATTER 4 – (1) Law duplication 257 Article pursuant to the authority given to the Ministry of Finance, establishing the technical infrastructure related to tax transactions to be electronically, Interactive Tax Office application has been created.

(2) Interactive Tax Administration using the user code and password information https://ivd.gib.gov.tr entry will be made over a mobile application created by using the address or the Presidency.

(3) Tax Administration of interactive services;

a) Ministry of Finance made under arrangements before the date of entry into force of this communique with user code and password,

b) e-Government with password,

c) The scope of this Communiqué obtain passwords,

May benefit people.

Interactive Tax Office to obtain the password

MATTER 5 – (1) Who want to benefit from interactive services and the Tax Office had previously password acquire real people will be able to obtain the password by entering the requested information via the system. These individuals, Appendix 1 of this Notification in the "Interactive Notification Request Tax Office (For Real People)"Themselves or the Interactive Tax Office with special powers given in the notary for power of attorney to act on theme authorized persons who are connected through their obligations to the tax office record, If the registration is possible without liability to any person to acquire passwords by providing tax office.

(2) Interactive Tax wishing to use the apartment and password before obtaining legal entity and has no legal personality formations, legal representatives / managers through, Will be able to obtain the password by entering the requested information via the system. Legal persons and unincorporated formation of, Annex 2 of this Communiqué "Interactive Notification Request Tax Office (Legal Persons and Legal Personality for Non-Entity on)"Of the legal representative / manager or Interactive Tax Office with special powers given in the notary for power of attorney to act on theme authorized person for the tax office to which they are connected through, The formation of unincorporated liable without registration by the tax office in person to the place where the legal or business center is also possible to acquire passwords.

(3) To use the Interactive Tax, tax declarations to the tax office in person about this interactive Tax Office is located in the communique adds Demand Notice of tax office, Online interactive application instantly to be produced from the tax office will receive a sealed envelope containing the password. Password envelope delivered to the people of the taxpayer or powers, "... Tax Department / Tax Office of ....... T.C. identification number / tax payer identification number ...... containing the password to be used for processing envelopes .'y Interactive Tax Administration, It has been handed off. "as a" Delivery Report "will be issued and such report, taxpayers or given in person authorized by a notary principal theme of attorney / tax offices will be signed by the date set by the director or deputy director. Disposed delivery record with a sample of roll requisition will be kept at the tax office.

(4) Presidential, taking into account the evolving information technologies Interactive Tax Administration is authorized to determine the entry or user code and password to make changes in the methods or create new methods.

The information contained in the interactive Flat Tax

MATTER 6 – (1) people through interactive Flat Tax;

a) The credentials registered in the tax office system, contact information, liability information and the information related to motor vehicles,

b) And were followed by tax offices collect all debts,

c) Issued notices electronically, accruals related to these declarations with declarations,

ç) The amounts recorded in the escrow account,

d) Minutes of the electronic poll conducted on Rights,

e) bank accounts by the tax office and / or implemented electronic lien on vehicles,

f) It served on the scope of the electronic notification system for electronically signed documents communicated,

g) Taxes and penalties imposed by regulation Title,

ğ) Applications made through the system, request and notification of results,

Be able to view electronically.

Interactive process that can be done at the Tax Office

MATTER 7 – (1) The following actions, Law duplication 257 Article of the first section (4) subparagraph of pursuant to the authority given to the Ministry of Finance, the language of the people were allowed to carry out the Interactive Tax Office:

a) Debt payment,

b) Submission of requests for inclusion in the email notification system,

c) the Law 376 tax loss covered by Article, s request discounts and special irregularity penalty of irregularities,

ç) s request reconciliation,

d) Liability situation to be in writing,

e) The debt situation demands made in writing,

f) Requesting a ruling,

g) The statement made in the work commences,

ğ) change of address notification must be made in,

h) Business locations (of branches) made a statement concerning the number increases or decreases resulting from the,

I) In the notification must be made to quit,

i) Explaining the scope set forth in the invitation made to the institution,

j) 21/7/1953 dated 6183 The Law on Collection Procedure of Public Receivables 48 the postponement claimed in claims under Article,

k) Tax changes must be made in the demand for the type of period,

l) be given as to whether the petition withholding tax,

m) For business and operations are not considered in this paragraph "general application" Giving,

n) and other business operations as appropriate Presidency.

(2) Notification, article, petition, minutes, transactions can be carried out after the reports and other documents on the Internet or defined in the system of the person taking the stage on the mobile app verification if desired by the system password, but the password is sent to the mobile phone number verification.

(3) interactive user control of user code Tax Office, be done electronically with a password and other security mechanisms, It is done electronically and denial of all transactions regarding the use of system resources depending on the recording of the log of each of said processing unachievable, statement issued through the system, article, petition, minutes, There is no need to report and other documents signed with secure electronic signatures.

(4) out of which the notification system, article, petition, minutes, reports and documents can be given, What format in the transmission of these documents, standard, to comply with the rules and procedures, specified format, standard, https guidelines for the use of the system with the amendments to the rules and procedures://ivd.gib.gov.t address will be announced through.

(5) Interactive Tax Department issued out of "general application", The system defined in the applicant's mobile telephone number to verify the password sent by the system after the chairman of the relevant tax authorities / tax office will be transferred to the relevant department of the directorate. as reflected in the application of the recording unit, Can Hıfz without application process in the cases mentioned below, or may reject indicating the grounds:

a) petitions, which are not subject to duties and responsibilities of the Presidency's reputation,

b) petitions related to persons other than the Applicant,

c) Application specific format method in accordance with the legislation in force, standard, petitions on procedural rules and connected business and operations (10/10/2013 dated 28791 Tax Procedural Law General Communiqué published in the Official Gazette (sequence No.: 429) the scope of the request for extradition petitions and so on.),

ç) petitions related to the defined workflow with interactive business and operations on the Tax Office.

(6) The scanned version of the document in question or taken photo statement issued through the system if you need to make any additional documents in accordance with the regulations during an operation conducted in interactive Flat Tax, article, petition, minutes, Statements and other documents may be added to. Additional concerned if requested to submit the documents to the tax office made in the paper environment following the date of application documents electronically 15 czar of days in the relevant tax / tax office if the documents requested records, or System Process ID, as can be obtained by submitting the specified registered mail with return receipt may be sent. In case his application results in polling done by the tax office of the People, Before the polling is made by checking the authorized personnel would be desirable to submit documents from. The photo will be transferred to the submitted documents drawn Electronic Polling System. Interactive documents added during transactions made through the Tax rules relating to the submission https://Will be included in the guidelines will be published in ivd.gib.gov.t address.

(7) the Law 376 Within the scope of Article accrued discount voucher issued upon the request filed out of the apartment will be transmitted from the Interactive Tax System. This message replaces the notification addressed to the accrual voucher.

(8) statement issued through the system, article, petition, minutes, reports and other documents by mail or by hand also refer to the related tax office is not required. Notification, article, petition, minutes, After receiving the report and other documents through the Interactive Tax Department for action to be taken in cases where there are special arrangements in this Regulation, Valid legislation on the issue was held.

(9) As a result of studies for the development of systems that exist in the system information, added new services to be made in different business and transactions with https://ivd.gib.gov.tr ve http://www.gib.gov.t will be announced via.

(10) The result of the application of verifiable documents generated by the system People, Located on verification code via third parties https certificate://It may be confirmed by displaying the address ivd.gib.gov.t.

Other considerations

MATTER 8 – (1) Interactive Tax Office user code supplied to them people who want to take advantage of services such as passwords and can not use for other purposes, They will not allow anyone else to use. User code and password as soon as they learned that unauthorized use (Loss of a user code and password, stolen, etc.. including cases) Of Revenue Administration 444 0 189 The number Tax Communication Center (VİMER) by telephone or by petition shall immediately notify the relevant tax office. Said persons will be responsible for notification to the user code and password to use for transactions made until the moment the parties.

(2) Interactive Tax Office user code and password natural persons who have obtained, legal representatives in legal personality, In unincorporated entities who manage them are responsible for the use of the user code and password given to them. Therefore the user code and password; use it for other purposes, can not allow any third party to disclose and use, The sale of business, transfer and not transfer to third parties in quitting, not rent and can not sell.

(3) Interactive Tax Office users with special authorization code and notarized power of attorney given in the theme of the password delivered to authorized persons, user code and password ensure that a real person, provision counted on to deliver legal entity or unincorporated entities.

(4) The formation of the legal entity or unincorporated, If the person authorized to cancel this authority status it is immediately required to report in writing to the relevant tax office. This statement of the legal and financial responsibility arising from transactions with related tax office until the moment they enter the records will belong to entities without legal personality or legal entity. If the authority of the person written notice to the relevant tax authorities that end the said authorization, continuation of the legal entity or unincorporated entities authorized representative of meat that will be accepted.

(5) arranged and notification given in a paper medium, article, petition, minutes, reports and other documents electronically edited and sent notification, article, petition, minutes, As the legal consequences of the report and other documents does not have any difference.

(6) Identification of transactions in the electronic media, expanding Kinder, Revenue Administration / tax office records shall prevail.

(7) Presidential System of considering the infrastructure and operation of interactive Taxes can go to the limitations in the processes presented in Apartment.

Force

MATTER 9 – (1) This Circular shall enter into force on the date of publication.

Executive

MATTER 10 – (1) This Communiqué shall be enforced by the Minister of Finance.

I-1


REVENUE ADMINISTRATION
PRESIDENCY
INTERACTIVE TAX CODE NOTIFICATION REQUIREMENTS
(FOR REAL PEOPLE)

.................................................................. the Department of ..Verg / Directorate

I want the user code and password to use the Interactive Tax. Evaluation and by my request, I hereby be given to user code and password.

Taxpayer Information Chairman of taxpayers or(a notarized power of attorney given theme authorized)
T.C. Identification number T.C. Identification number
Ordinary, Last name Ordinary, Last name
Place of birth Mobile phone 1
Date of birth Mobile phone 2
Phone number e-Posta adresi
Mobile phone 1 Edited Attorney Notary Name, Last name
Mobile phone 2 Attorney Date of Issue
e-Posta adresi Edited Attorney Notary Name, Last name
Fax Number
Address
Other Contact Information
Signature Signature

Interactive Tax Office user code and password issues to the attention of users:

1- Taxpayers given to them to benefit from interactive services Tax Office, for ensuring that the privacy and security of personal user code and password that can be changed on demand, They are responsible for the protection.

Therefore the user code and password; use it for other purposes, can not allow any third party to disclose and use, The sale of business, transfer and not transfer to third parties in quitting, not rent and can not sell.

2- Interactive Tax Office user code supplied to them people who want to take advantage of services such as passwords and can not use for other purposes, They will not allow anyone else to use. User code and password as soon as they learned that unauthorized use (Loss of a user code and password, stolen, etc.. state, including) Of Revenue Administration 444 0 189 The number Tax Communication Center (VİMER) by telephone or by petition shall immediately notify the relevant tax office. Said persons will be responsible for notification to the user code and password to use for transactions made until the moment the parties.

3- Identification of transactions in the electronic media, expanding Kind of Revenue Administration / tax office records shall prevail.

Name and surname:
History:
Signature:



I-2


REVENUE ADMINISTRATION
PRESIDENCY
INTERACTIVE TAX CODE NOTIFICATION REQUIREMENTS
(LEGAL PERSON WITH THE LEGAL ENTITY FOR NON ORGANIZATIONS)

The Department of ........................................................................... ..Verg / Directorate

I want the user code and password to use the Interactive Tax. Evaluation and by my request, I hereby be given to user code and password.

Legal Representative of the Institution Chairman of the Authority or(a notarized power of attorney given theme authorized)
T.C. Identification number T.C. Identification number
Ordinary, Last name Ordinary, Last name
Mobile phone 1 Mobile phone 1
Mobile phone 2 Mobile phone 2
e-Posta adresi e-Posta adresi
Edited Attorney Notary Name, Last name
Attorney Date of Issue
Number of Power of Attorney
Signature Signature

Legal Representative of the Institution Chairman of the Authority or(a notarized power of attorney given theme authorized)
T.C. Identification number T.C. Identification number
Ordinary, Last name Ordinary, Last name
Mobile phone 1 Mobile phone 1
Mobile phone 2 Mobile phone 2
e-Posta adresi e-Posta adresi
Edited Attorney Notary Name, Last name
Attorney Date of Issue
Number of Power of Attorney
Signature Signature

CORPORATE INFORMATION

Tax identification number
Title
Place of Incorporation Year of foundation
Commercial Registry Number Registration date
Phone number Number Mersis
e-Posta adresi Fax Number
Address
Other Contact Information

Interactive Tax Office user code and password issues to the attention of users:

1- Taxpayers given to them to benefit from interactive services Tax Office, for ensuring that the privacy and security of personal user code and password that can be changed on demand, They are responsible for the protection.

Therefore the user code and password; use it for other purposes, can not allow any third party to disclose and use, The sale of business, transfer and not transfer to third parties in quitting, not rent and can not sell.

2- Interactive Tax Office user code supplied to them people who want to take advantage of services such as passwords and can not use for other purposes, They will not allow anyone else to use. User code and password as soon as they learned that unauthorized use (Loss of a user code and password, stolen, etc.. state, including) Of Revenue Administration 444 0 189 The number Tax Communication Center (VİMER) by telephone or by petition shall immediately notify the relevant tax office. Said persons will be responsible for notification to the user code and password to use for transactions made until the moment the parties.

3- Identification of transactions in the electronic media, expanding Kind of Revenue Administration / tax office records shall prevail.

Name / Stamp;
History:
Signature:
I:( of signature with the documents that will form the authority of the person signing the additional structures.)