Electronic tax

Turkish State Council decides on electronic tax notifications

By decision 2021/2 of 22.09.2021, the Council of State – Plenary session of the Tax Law Chambers decided not to send an information message to a telephone number or to an e-mail address for electronic notifications carried out in accordance with Article 107 / A of the Tax Procedure Law will not affect the duration and validity of the notification.

Previously, several regional administrative courts had issued conflicting rulings on whether failure to send an informational message regarding tax administration email notifications to phone numbers or email addresses affected the validity of the claim. notification. As a result, the Gaziantep Regional Administrative Court seized the Council of State to try to eliminate these contradictory decisions between the regional administrative courts.

The Council of State finally decided that it was not necessary to separately inform the recipient by SMS or e-mail of an electronic tax notification, and that the fact of not sending an information message by SMS or e-mail would not affect the duration and validity of the notification.


The decisions of the Council of State concerning contradictions and disputes between the decisions of the regional administrative courts are final. The decision is as binding as the decision to unify the case law.