Scope of Tax Regulation on Internet Commerce Expanded
The scope of the tax regulation regarding digital commercial activities has been expanded to include listings and advertisements in the notification obligation.
In Turkey, the scope of the tax regulation concerning commercial activities over the internet has been expanded to include listing and advertising activities alongside buying, selling, and renting under the notification obligation.
Scope of the Regulation
With the new regulation, significant steps have been taken regarding the monitoring of commercial and economic activities carried out in the internet environment.
Subjects Subject to Notification Obligation
A notification obligation regarding their activities may be imposed on electronic commerce service providers, intermediary service providers, access, content, hosting, and social network providers.
Powers of the Ministry
The Ministry of Treasury and Finance will have full authority to determine the content, format, and duration of the notifications to be made.
Monthly Reporting Process
Platforms publishing listings for the sale or rental of movable property, immovable property, and various goods and services will report their transactions each month to the Revenue Administration.