Declaration Obligation To Internet Advertisements Has Been Introduced With A New Communiqué

A declaration obligation has come into force with the General Communiqué No: 538 on Tax Procedure Law (In Turkish) for the internet advertisements.

With that Communique, the transactions would need to be declared within one month for the purchase, sale or rental of movable and immovable properties and goods and services by the intermediary service providers, social network providers and hosting providers, who mediate the publication of advertisements.

The below items would need to be declared to the Revenue Administration via the portal announced by the Ministry:

• Internet address or addresses where the service is provided,
• The amount and date of each transaction regarding the sales/rentals of movable, immovable, goods and services performed on behalf of the service providers, and the bank account information regarding the payments,