Tax Procedure Law General Communiqué No. 568 requires natural and legal person purchasers to obtain an electronic notification address from 1 January 2025 on the first acquisition of vehicles subject to registration.
Under “Tax Procedure Law General Communiqué (No: 568)”, published in Official Gazette No. 32673 of 5 September 2024, natural and legal person purchasers in whose name registration will be made are required, from 1 January 2025, to obtain an electronic notification address on the first acquisition of vehicles listed in List (II) annexed to the Special Consumption Tax Law that are subject to registration.
1) Which vehicles are subject to registration?
Article 2 of the Special Consumption Tax Law defines “registration” as the registration of motor vehicles, under the relevant legislation, with the traffic, municipal and port authorities and in the civil aviation register maintained by the Directorate General of Civil Aviation of the Ministry of Transport, Maritime Affairs and Communications.
The motor vehicles listed in List (II) annexed to the Special Consumption Tax Law are divided into two groups: those subject to registration and those not subject to registration.
a. Vehicles subject to registration
The expression “those subject to registration” in Article 1 of the Special Consumption Tax Law covers vehicles that must be registered:
i. for land vehicles, by the traffic registration authorities under the Highway Traffic Law and the Highway Traffic Regulation,
ii. for sea vessels, by municipalities or harbour master’s offices,
iii. for aircraft, by the Directorate General of Civil Aviation of the Ministry of Transport, Maritime Affairs and Communications.
For sea vessels, those that must be entered in the mooring register are also treated as within this scope.
b. Vehicles not subject to registration
The expression “those not subject to registration” in Article 1 of the Special Consumption Tax Law covers vehicles in List (II) other than those listed above. Examples include vehicles designed to travel over snow, golf buggies used to carry people on golf courses, off-road ATVs (prohibited from public roads) and road sweepers exempt from type approval.
In addition, registration carried out by the Turkish Armed Forces is not included in the definition of “registration”. Vehicles registered or to be registered by the Turkish Armed Forces are therefore treated as “not subject to registration” for the purposes of this Law.
2) How to apply for the electronic notification system
2.1) Natural persons
Natural persons may apply electronically through the Revenue Administration’s Interactive Tax Office (https://ivd.gib.gov.tr/):
– those with an online tax office password, from the “User Login” screen with their national ID number / tax number / user code and password,
– those without an online tax office password, after obtaining a password with identity verification from the “Register” screen,
– those with an e-government password, by logging in from the “Login with e-Government Password” section.
Natural persons may also apply by submitting the “Electronic Notification Request Form (For Natural Persons)” to the tax office to which they are registered for income tax, either personally or through persons authorised by a notarised power of attorney containing specific authority for transactions relating to the electronic notification system.
2.2) Corporate income taxpayers
Corporate income taxpayers required to use the electronic notification system may apply by submitting the “Electronic Notification Request Form (For Companies and Other Legal Persons)” to the tax office to which they are registered for corporate income tax, through their legal representatives or through persons authorised by a notarised power of attorney containing specific authority for transactions relating to the electronic notification system.