Turkiye: Publication of draft communique for the implementation of the digital service tax
Description
Publication of draft communique for the implementation of the digital service tax
The Turkish tax authority published a draft communique for the implementation of the digital service tax. The communique addresses details about the scope and the formal procedure. Opinions and suggestions can be made until 24 February 2020.
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider, platform intermediary: user-generated content, streaming service provider, other service provider
Implementation Level
national
Government Branch
executive
Government Body
tax authority
Complete timeline of this policy change
Hide details
2020-02-05
in consultation
2020-02-14
processing consultation
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Any
Economic activity
platform intermediary: user-generated content,online advertising provider,other service provider,streaming service provider
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
advertisement (any targeting): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
advertisement (any targeting): creation (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
corporate data: customer/user behavioural data: sale
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
advertisement (any targeting): hosting (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
own content: any format: sale
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
software: other: sale
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
software: games: sale
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
listing (any form): marketing (any form)
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1
own content: any format: streaming
Regulatory tool
Subordination under digital service tax
Sanctions
Fine
Regulated subjects
1