With the Tax Procedure Law General Communiqué (No. 578) published in the Official Gazette dated 31/12/2024: Explanations have been provided regarding the procedures and principles for implementing participation fees to be collected in exchange for sharing information available in the Revenue Administration’s systems, which can be shared with third parties under Article 5 of the Tax Procedure Law. These fees apply when sharing such information with public institutions and organizations and legal entities outside the scope of public administrations within the general governance framework. Within the scope of the communiqué, participation fees will be collected in exchange for sharing information with public institutions and organizations and legal entities outside the general governance framework, in accordance with the provisions of the aforementioned article. Information not considered tax secrecy under the provisions of Article 5 of Law No. 213 and the regulations in the Tax Procedure Law General Communiqué No. 408, as well as information subject to tax secrecy but for which individuals have consented to or approved sharing, may be subject to sharing.
Consent or approval regarding the sharing of information by individuals can be obtained via wet signature, electronic signature, electronic seal, or through the Digital Tax Office. It can also be obtained in accordance with the procedures and principles set forth by the Banking Law No. 5411 dated 19/10/2005 and related regulations.
