Non-active Taxpayers

  1. Taxpayers deactivated by TAK
  2. Businesses deregistered upon the taxpayer’s request
  3. Taxpayers whose fiscal number was cancelled
  4. Taxpayers whose VAT certificate was cancelled
  5. Taxpayers whose VAT status has been changed from declaring to non-declaring

Pursuant to Article 12, paragraph 6, and Article 23, paragraphs 1, 2 and 3 of Law No. 03 / L-222 on Tax Administration and Procedures, amended and supplemented by Law No. 04 / L-102, Law No. 04 / L-105 and Law No. 04 / L-223, and articles 13, 14 and 16 of Administrative Instruction No. 15/2010 on the implementation of Law No. 03 / L-222 on Tax Administration and Procedures, transactions performed with businesses published in lists 1, 2, 3, 4 and 5 will not be recognized for the purposes of expenses in the Income Tax Return or VAT refund request.

Also, every time TAK during the verification of documentation identifies a fictitious transaction / invoice, regardless of whether the business that has concluded the transaction / issued the invoice is published on the TAK website or not (in lists 1, 2, 3 , 4 and 5), that transaction / invoice will not be accepted for the purpose of recognizing expenses in the Income Tax Return, will not be accepted for the purpose of recognizing deductible VAT, as well as for both businesses , such as: for the business that has issued the invoice for the fictitious transaction and the business that has received the invoice for the fictitious transaction, TAK will take the measures defined by the Legislation in force.

Also, based on Article 19, 32 and 34 of Law No. 03 / L-222 on Tax Administration and Procedures, amended and supplemented by Law No. 04 / L-102, Law No. 04 / L-105 and Law No. 04 / L-223, TAK reserves the right to assess the tax liability and take all measures for tax collection, if TAK finds evidence that the taxpayer has conducted economic activity, while it is on the list of inactive taxpayers.

If a taxpayer is on the list of inactive taxpayers, while he is an active taxpayer, he must apply to TAK for his activation. The application must be made to the relevant Regional Office of Taxpayer Service and Education.