Notification plays an important role in providing taxpayers with information about tax debts, taxation procedures and other important issues. Notification procedures and the consequences of irregular notification are regulated in detail in the Tax Procedure Law (VUK). In this blog post, we will examine notification procedures and the consequences of improper notification.
Notification Procedures
There are five different methods for notification in the VUK:
• Notification by Notification Officer: In this method, the notification document is hand-delivered to the taxpayer or his legal representative by the notification officer of the tax office.
• Notification by Mail: Notification documents are sent to the taxpayer’s known address by registered mail. Notification is deemed completed when the taxpayer or his legal representative receives the notification document.
• Notification in Electronic Media: If the taxpayer is registered in the Tax Portal and has given explicit consent to electronic notification, the notification document will be sent to him/her electronically.
• Notification by Special Officials: The tax office may also entrust the notification document to special officials for notification.
• Notification to Taxpayers Abroad: Notification to taxpayers abroad is carried out within the framework of international agreements and procedures.
Consequences of Irregular Notification
Notifications that are not made in accordance with the notification procedures are invalid. Some important consequences of improper notification are as follows:
• The taxpayer does not suffer any loss of rights: The taxpayer who receives an irregular notification can defend his rights by claiming that the notification did not reach him or that the notification was irregular.
• Re-notification: Irregular notification must be corrected and re-done.
• Cancellation of tax office transactions: Transactions made by the tax office may be canceled due to improper notification.