With Article 24 of the Law Amending the Digital Service Tax No. 7194 and the Decree Law No. 375 and some Laws, Article 160 / A was added to the Tax Procedure Law (TPL) No 213 in order to effectively fight counterfeiting and use of forged documents, to increase the level of tax compliance and to increase efficiency in the fight against the informal economy. A draft communiqué has been prepared by the Revenue Administration for the implementation of this legal regulation and has been opened to opinions and suggestions in order to contribute. Although the time factor is a very important factor in preventing forged document editing activity, no binding periods have been included in any phase of the regulation which is intended to be brought with the draft communiqué. The fact that the units responsible for implementing the process steps are not bound by any deadline in the performance of their tasks related to their respective fields will cause the ex officio cancellation process to be prolonged and the forged document editing activity to continue for a longer period of time. It would be appropriate to include binding periods in all of the process steps in order to prevent this situation. In addition, a central coordination unit should be established to coordinate the effective execution of the transaction steps mentioned in the communiqué. Again, it is important to develop and implement different methods of investigation by the Tax Audit Board regarding the tax review process, which is another pillar of the regulation.