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On the Tax Identification Number General Notice with serial no 4 published on the official gazette number 27588 dated May 22, 2010, it was set forth that foreigners who meet certain conditions are entitled to use tax identification numbers. As per article 8 of the Population Service Law 5490; ” (1) Foreigners who obtain a minimum six months residence permit for any purpose in Turkey are registered in the foreigners’ registry by the General Directorate. The foreigners who are registered in this registry are obliged to inform the registration offices of all their matters regarding census matters. Diplomatic mission members are exempt from this application…”
As per article 69 of the same law;”(1) The legislations regarding the application of this law are prepared within 180 days by the Ministry and is put into effect by the cabinet council.
In the article number 5 titled “ID number assignment for foreigners” of the legislation for the population related records of the foreigners residing in Turkey published regarding the above effect, it was stated that the foreigners will be assigned identification numbers for the purpose of reaching the records of the persons registered in the foreigners registry, obtain connections between registries, correlate the records kept for foreigners by public offices and eliminating difficulties that they may be incurred during processes requiring an ID number and that the foreigner identification number will be based on in all processes and registrations between entities and other persons and entities.
Below are the explanations regarding foreigners who can use foreigner ID numbers as tax ID numbers based on the authorization given to the Ministry of Finance by article 4 of Law 4358.
Matters regarding the use of Foreigner ID number
The foreigner ID number will be written in the line of tax ID number in documents as of the date when the foreigner ID number started to be used as the tax ID number for foreigners.
Foreigners with foreigner ID numbers, who are parties of the process stated on the general Tax ID Number notices with serial numbers 1 and 2 issued based on the authorization given by Tax Procedural Law General Notices with serial numbers 240, 247 and 262 issued based on the last item of article no 8 of the Tax Procedural Law and Law number 4358 and who are obliged to submit their tax ID numbers to persons and entities that will carry out the processes, will submit the foreigner ID number as the tax ID number.
Foreign national real person tax payers who have a foreigner identification number and who have continued activities all along will continue to use the documents that they have in hand and were to be issued and used as per the terms of Tax Procedural Law until they run out. On the documents that will be issued or validated as of the date when the foreigner ID number starts to be used as tax ID number, foreigner ID numbers will be used as tax ID numbers.
Foreign national real person tax payers who do not have a foreigner identification number and who have continued activities all along will continue to use the documents that they have in hand and were to be issued and used as per the terms of Tax Procedural Law until they run out on condition that they obtain a foreign ID number between the date this notice is issued and it is put into effect. On the documents that will be issued or validated as of the date when the foreigner ID number starts to be used as tax ID number, foreigner ID numbers will be used as tax ID numbers.
Foreign national real person tax payers who obtain tax payer obligation between the issue date of the notice and the date it becomes effective and who have foreigner ID numbers on the date obligation is obtained, will have the documents to be issued and used as per the terms of Tax Procedural Law, printed or validated with the ten digit tax ID number given by their tax office and will continue to use them until the documents run out. For more detailed information the explanations on the aforementioned notice can be referred to.
