Turkiye: Introduced Bill of Law on Amendments to Tax Laws and Certain Laws expanding reporting for digital service providers (Bill no. 2/2290)

On 16 July 2024, the Bill of Law on Amendments to Tax Laws and Certain Laws expanding reporting for digital service providers (Bill no. 2/2290) was introduced to the Turkish Grand National Assembly (TBMM). The Bill would expand the reporting obligations for digital service providers, including e-commerce platforms, social network providers, and digital payment providers. The Bill would authorise 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, the Bill would increase departure fees by TRY 450 to TRY 500 upon travelling out of Turkey, and reintroduced Article 69 of the Income Tax Law No. 193, which establishes a specific method of calculating the income tax base.