Turkish Council of State hands down ruling on electronic tax notifications


In decision 2021/2 dated 22.09.2021, the Council of State – Plenary Session of the Tax Law Chambers ruled that not sending an information message to a telephone number or e-mail address for electronic notifications made 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 issued contradictory decisions on whether not sending an information message regarding the Tax Administration’s electronic notifications to telephone numbers or e-mail addresses affected the validity of the notification. As a result, the Gaziantep Regional Administrative Court applied to the Council of State in a bid to eliminate these contradictory rulings among the regional administrative courts.

The Council of State ultimately decided that it is not necessary to inform the addressee separately via SMS or e-mail regarding an electronic tax notification, and not sending a SMS or e-mail information message would not affect the duration and validity of the notification.


Council of State decisions regarding contradictions and disputes between the decisions of the Regional Administrative Courts are definitive. The decision is as binding as the decision to unify jurisprudence.

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