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Türkiye: Constitutional Court annuls part of electronic tax notification provision

The annulment will take effect nine months after publication in the Official Gazette.

June 3, 2026

Türkiye’s Constitutional Court—in a decision dated January 15, 2026, and published April 3, 2026—annulled part of section 107/A of the Tax Procedure Law governing electronic tax notifications, with deferred effect.

The court held that granting the tax administration broad authority to require electronic notification addresses and prescribe implementing procedures, without clear statutory limits, violated the constitutional right of access to the courts.

To avoid a legal gap, the annulment will take effect nine months after publication in the Official Gazette.


For more information, contact a KPMG tax professional in Türkiye:

Saban Atucuran | satucuran@kpmg.com

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