The Communiqué on Amendments to the General Communiqué on the Tax Procedure Law, prepared by the Revenue Administration, was published in the Official Gazette and entered into force.
The regulation expands notification provisions aimed at monitoring, for tax security purposes, economic and commercial activities such as the purchase, sale, leasing, listing and advertising of goods and services conducted not only through e-commerce but also in all types of digital environments, including the internet.
Service providers included in the scope
In addition to individual and corporate service providers conducting economic and commercial activities electronically, electronic commerce service and intermediary service providers, access providers, content providers, hosting providers and social network providers have also been brought within the scope of the regulation.
These individuals and organizations will be required to submit notifications concerning their economic and commercial activities. The content, format, standards, submission period and method of the notifications will be determined by the Revenue Administration.
Monthly transaction information to be submitted
Service and social network providers, as well as hosting providers, that facilitate the publication of listings for the purchase, sale or leasing of movable and immovable property, goods and services will submit information on their transactions in each calendar month to the Revenue Administration’s systems.
The notifications will include the internet addresses where the services were provided, the names, surnames and business names of the individuals or legal entities receiving the services, as well as data concerning the determination of their tax registration status. Listing information concerning the sales and leasing transactions of movable and immovable property, goods and services carried out on behalf of those receiving the services will also be submitted.
