A New Era in Tax Law: The Constitutional Court’s Decision to Annul E-Notification and What You Need to Know

The Constitutional Court (AYM) has rendered a critical decision that reshapes the tax landscape. Under Article 107/A of the Tax Procedure Law No. 213, the unlimited authority granted to the Ministry of Treasury and Finance regarding the determination of electronic notification procedures has been annulled. As Esenyel & Partners, we have analyzed the effects of this decision on taxpayer rights and the steps that need to be taken in the upcoming period for you.

What Did the Constitutional Court Annul, and Why?

The Court found it unconstitutional to leave fundamental matters, such as who will be subject to mandatory e-notifications and under what conditions, to the administrative discretion of the Ministry. Two main principles lie at the heart of the reasoning for the annulment:

1. Non-transferability of Legislative Power: A field concerning fundamental rights cannot be left to the executive branch in an open-ended manner.
2. Property Rights and Freedom to Seek Legal Remedies: Notification is a vital process that triggers the statutes of limitation for filing lawsuits; therefore, its boundaries must be defined by law.

The New Process: Frequently Asked Questions

Has the E-Notification Practice Been Completely Abolished?

No, the practice is currently ongoing. To prevent a legal vacuum in the judicial system, the Constitutional Court decided that the annulment provision will enter into force 9 months after the decision’s publication in the Official Gazette (April 3, 2026).

Should I Ignore the E-Notifications Arriving Now?

You should definitely take them into account. E-notifications sent during the period until January 2027 are legally valid. Ceasing to check your system by assuming “the decision was annulled” could lead to irreparable losses of rights.

When Will the New Regulation Arrive?

The Grand National Assembly of Turkey (TBMM) has a period of approximately 9 months. During this time, a new legislative regulation is expected to be enacted that complies with the principle of “legality” pointed out by the Constitutional Court, has a clear framework, and includes safeguards in favor of the taxpayer.

Does It Affect Retrospective Lawsuits?

As a rule, this annulment decision is not retroactive; however, in currently ongoing lawsuits, it is likely that courts will take these justifications of the Constitutional Court into account, especially regarding claims of notification irregularity.

“To-Do” List for Taxpayers

Both individual taxpayers and corporate companies must act strategically during this transition period:

• Continue System Checks: Your obligation to check the e-notification system every 5 days remains in effect until the new law enters into force.
• Follow the Legislative Process: When the new bill is brought to the agenda, have it reviewed by a professional eye to see if there are any articles that restrict your sector or commercial activities.
• Update Your Legal Archive: Meticulously store the dates and system logs of the notifications you receive. Determining the exact moment of delivery is as valuable as “gold” in litigation processes, just as much as the content of the notification itself.
• Seek Expert Consultancy: This decision may open a new door for companies that have been ex-officio deregistered by the tax office or those in the liquidation process. Evaluate with an expert lawyer whether your current situation aligns with the Constitutional Court’s (AYM) decision.

Esenyel Partners is by Your Side

When tax law merges with the speed of technology, it can give rise to complex disputes. This historic decision by the Constitutional Court is a major achievement for the protection of taxpayer rights. However, the 9-month transition period is highly critical.

You can contact our expert team to receive detailed information and legal support regarding e-notification irregularities, tax lawsuits, and new legislation compliance processes.