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

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…

Key regulatory dimensions

Regulated subjects

The businesses, government agencies or individuals affected by this policy or regulatory change.

producer / supplier

Type Any

Economic activity platform intermediary: user-generated content,online advertising provider,other service provider,streaming service provider

Category All