The Draft Law on Amendments to the Tax Procedure Law envisages major changes with respect to tax investigations, procedures and impacts of tax rulings, notification procedures and penalties.  Recently, the authorized body for applications to obtain tax rulings was changed from the Turkish Revenue Administration to the Regional Revenue Administrations, whereby the latter is obliged to send its opinion to the former and obtain its approval prior to issuing tax rulings, jamming the tax ruling system leaving taxpayers unable to obtain tax ruling for months. It is expected that the Draft will provide a more efficient system which will allow taxpayers to obtain tax rulings within a reasonable time period.