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Turkiye: Adoption of communiqué for the implementation of the digital service tax

Policy overview

Description

Adoption of communiqué for the implementation of the digital service tax

The Turkish tax authority published the final version of the communiqué for the implementation of the digital service tax. The communique covers the procedure, principles, and scope of the digital service tax.

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

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2020-02-05
in consultation

The Turkish tax authority published a draft communique for the implementation of the digital servic…

2020-02-14
processing consultation

The Turkish tax authority withdrew its draft communique for the implementation of the digital servi…

2020-03-20
adopted

The Turkish tax authority published the final version of the communiqué for the implementation of t…