Reporting obligation expanded for commercial and economic activities in the digital environment
With the new communiqué published in the Official Gazette, the scope of the reporting obligation for buying, selling, listing, and advertising activities on digital platforms has been expanded.
With the regulation prepared by the Revenue Administration of the Ministry of Treasury and Finance, the scope of reporting obligations has been expanded for the monitoring of commercial activities on the internet and for tax security.
Published in the Official Gazette
The Communiqué Amending the Tax Procedure Law General Communiqué, prepared by the Revenue Administration of the Ministry of Treasury and Finance, was published in the Official Gazette and entered into force.
Actors Included in the Scope
With the regulation, in addition to e-commerce service and intermediary service providers, access providers, content providers, hosting providers, and social network providers were included in the scope.
Reporting Principles and Method
The content, format, standard, submission period, and method of reports regarding economic and commercial activities will be determined separately by the Revenue Administration.
Listing and Transaction Information
Service and social network providers, as well as hosting providers, were made liable to report the internet addresses and tax liability information related to the transactions they perform each month.