As of February, the regulation allowing tax authorities to publicly disclose the identities of taxpayers who repeatedly violated tax laws or failed to correct their violations in time has officially been repealed. This move follows a ruling by the Constitutional Court, which found the regulation to be in violation of human rights.

In response, the parliament amended Article 13, Section 13.4 of the General Tax Law on January 17. The revised law now limits public disclosure to specific cases, namely, when a taxpayer is under investigation for falsifying financial documents. In such instances, only the taxpayer’s name, identification number, and relevant case details may be published on the official website, and even then, only without the taxpayer’s consent under narrowly defined conditions.

Importantly, the amendment also mandates due process: taxpayers must be notified at least 10 days prior to the public release of any information and must be given a chance to provide explanations or suggestions. Furthermore, if a case no longer meets the criteria for disclosure such as when falsification is disproven or the individual’s location is confirmed, the taxpayer's information must be promptly removed from the public list.

The updated regulation also strictly prohibits the tax authority from disclosing any taxpayer information to the public in situations outside of those specified in the law. According to the Parliament’s Press Department, these amendments aim to reinforce constitutional protections, uphold human rights, and protect the legitimate interests of taxpayers. They also align with parliament's broader strategy of establishing a legal framework centered on citizens and human dignity.