Scope of Tax Regulation on Commercial Activities Conducted via the Internet Has Been Expanded
A new regulation has been implemented, introducing a reporting obligation for buying, selling, leasing, listing, and advertising activities in digital environments.
In Turkey, the scope of the tax regulation regarding e-commerce and commercial activities conducted over the internet has been expanded, introducing the obligation for those making sales and rentals via digital platforms to report their information to the Revenue Administration.
Scope Expanded in the Regulation
With the amendment made in the General Communiqué on the Tax Procedure Law, the implementation of reporting obligations was paved for not only electronic commerce activities but also all commercial transactions on the internet and other digital environments, aiming to ensure tax security.
Platforms Will Report Information
With the new regulation, it has become mandatory to report the information of individuals who sell by posting listings via websites and social media platforms to the Revenue Administration. In this context, various platforms will submit the information of those conducting sales or rentals through them in the form of reports.
Leasing, Listing, and Advertising Activities
The introduced rules did not limit the scope of commercial activities to buying and selling. Situations where any kind of digital medium, including the internet, is used for economic and commercial purposes such as leasing, listing, and advertising can also be addressed within the framework of tax security.
Obligation to Retain in Electronic Environment
Provision was also made to introduce obligations regarding the retention of information and notifications, to be requested within the framework of tax security, in an electronic environment and submitting them when necessary. The scope and standards of the notifications will be carried out within the determined authorities.