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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.

Original source

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

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…

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

Policy change by business practice

The detailed activities within the scope of this policy or regulatory change.

advertisement (any targeting): sale

advertisement (any targeting): creation (any form)

corporate data: customer/user behavioural data: sale

advertisement (any targeting): hosting (any form)

own content: any format: sale

software: other: sale

software: games: sale

listing (any form): marketing (any form)

own content: any format: streaming

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