On 2 August 2024, amendments to tax legislation were implemented through Law No. 7524, which notably expanded the reporting obligations for digital service providers, including e-commerce platforms, social network providers, and digital payment providers. This law authorises the Ministry of Treasury and Finance to regulate and impose new reporting requirements on these entities to ensure they provide detailed information regarding economic and commercial activities conducted on behalf of others. Furthermore, Article 69 of the Income Tax Law No. 193 was reintroduced, which establishes a specific method of calculating the income tax base.
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