Earlier in November last year, the Turkish Revenue Administration (GIB) released a draft Communiqué amending the provisions of the Tax Procedure Law General Communiqué No. 509 on electronic documents. The draft law was subject to public consultation until 1 December 2021.   On 22 January 2022, the draft Communiqué was approved, and the General Communiqué of the Tax Procedure Law No. 535 was published in the Official Gazette.   An extensive summary of the relevant proposed amendments has been reported in an earlier update. No major changes have been made to what the draft earlier proposed.   However, some minor...