Having an accountant file returns does not establish who checks incoming tax documents. A Turkish company needs a separate process for receiving a notice, assessing the deadline, assigning an owner and recording completion.
The electronic document and the alert
Service through GİB's e-Tebligat system has legal consequences. GİB's official guidance states that a document is deemed served at the end of the fifth day following its arrival at the recipient's electronic address. This is a service rule, not a universal five-day response period.
An SMS or ordinary email is an alert. Failure to receive that alert does not change the service period or validity. Waiting for a text message therefore cannot replace checking the electronic inbox.
Case: the accountant changes, but nobody takes over the inbox
Suppose a company moves its accounting to a new provider. Returns and balances are transferred, but the parties do not agree who checks electronic notices. The previous provider considers the engagement finished; the new one expects the director to forward documents.
If a notice arrives during that gap, the owner may discover it after the legal service date. The review must start with the document and service record, rather than the day somebody forwarded it to a work chat.
What to agree in the service process
- Who checks the inbox regularly and who covers an absence.
- Who receives the complete document, attachments and evidence of service.
- Who identifies the requirement, applicable deadline and available actions.
- Who prepares the documents, approves the position and submits the response.
- Where submission, payment or other completion evidence is kept.
These are recommended internal controls, not a statement that every document has the same legal deadline. An information request, tax assessment notice and payment demand need separate analysis. Establish the response period and method from the particular document and applicable procedure.
A register rather than a forwarded screenshot
For each document, record the company, issuing authority, reference, arrival date, legal service date, subject, response deadline, responsible person and status. The authorised reviewer needs the full file and attachments. A screenshot may omit material pages.
Keep passwords out of that register and avoid sharing a general login across a chat group. Arrange access through appropriate authorisation. When changing accountants, explicitly transfer unresolved notices and obtain confirmation that the new responsible person has accepted them.
Connect notices with the tax calendar
Keep scheduled returns and payments separate from incoming demands. The calendar should include when the owner provides documents, when they are reviewed and when the action is completed. A status saying “sent to the accountant” does not prove a return or response was filed: retain the relevant receipt.
A practical first step is to ask the current provider for the open-notice list and confirmation of the latest inbox review. If there are no open items, agree how that will be confirmed regularly and who covers the primary reviewer.
Official sources
GİB: Tax Procedure Law General Communiqué No. 456, section 6; GİB: Elektronik Tebligat Sistemi brochure, May 2020, publication No. 355. Checked on 26 October 2026. This article addresses operational control; a particular notice requires its own legal and accounting assessment.