On 28 July 2024, the Bill on Amendments to Tax Laws and Certain Laws expanding reporting for digital service providers (Bill no. 2/2290) was adopted by the Turkish Grand National Assembly (TBMM). The Bill expands the reporting obligations for digital service providers, including e-commerce platforms, social network providers, and digital payment providers. It 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, the Bill increases departure fees from TRY 450 to TRY 500 upon travelling out of Turkey, and reintroduces Article 69 of the Income Tax Law No. 193, which establishes a specific method of calculating the income tax base. The TBMM added four new Articles (52, 53, 54 and a Provisional Article 1) to the draft text, addressing the procedures for appeals and judicial reviews.
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