New tax reporting regulation for commercial and economic activities in the digital environment
New reporting rules have entered into force in the Official Gazette to monitor internet-based purchasing, selling, and advertising activities with tax security.
While the Communiqué on Amending the General Communiqué on Tax Procedure Law, prepared by the Revenue Administration, has been published in the Official Gazette and entered into force, reporting obligations for monitoring commercial activities in digital media have been expanded.
New communiqué published in the Official Gazette
The Communiqué on Amending the General Communiqué on Tax Procedure Law, prepared by the Revenue Administration, has been officially published in the Official Gazette and entered into force.
Service providers included in the scope
With the new regulation, the tracking of purchasing, selling, leasing, listing, and advertising activities carried out in all kinds of digital environments, including the internet, has been expanded.
Electronic commerce service and intermediary service providers, access, content, location, and social network providers were among the organizations included in the scope with the new communiqué.
Details of the reporting obligation
Real and legal person service providers included in the scope have been brought an obligation to submit reports regarding their economic and commercial activities.
The content, format, standard, submission period, and method of the reports will be determined separately by the Revenue Administration.
Reporting of listing and leasing transactions
Service providers publishing listings for the purchase, sale, or leasing of movable property, immovable property, goods, and services have been included in the system.
Internet addresses, titles and tax liability information belonging to the served persons, and listing details will be transferred to the Revenue Administration systems.