Communique setting out the principles on the cancellation of liability for those with a high risk of issuing forged documents published.

The procedures and principles regarding the implementation of Article 160 / A added to the Tax Procedure Law with the Law no.7194 have been identified in line with the purpose of determining the taxpayers with high risk of issuing false documents by the Administration as soon as possible and terminating their actions, through the Tax Procedure Law General Communique number 520 published in the Official Gazette dated October 7, 2020

The Communique enacted on the date of publication provides context regarding the following; taxpayers whose taxpayer registration will be cancelled ex officio as a result of the analysis and assessments, transactions to be carried out within this scope and cancellation, demanding guarantee from taxpayers intending the continuation of their obligations, demanding guarantee from the concerning taxpayers and those in relation to them at some cases, refund of the guarantees.