Introduction
The Law on Digital Services Tax and Amending Various Laws and
the Statutory Decree numbered 375
("Law") has been published in the Official Gazette dated
December 7, 2019 and numbered 30971.
The Law has entered into force upon its publication on the
Official Gazette, except for the first seven articles of the Law
that introduces the Digital Services Tax
("DST"). First seven articles will enter
into force at the beginning of the third month as of the
publication of the Law on the Official Gazette.
Upon its acceptance at the General Assembly on November 21, the
Law was expected to be published on the Official Gazette after its
approval by President Erdogan. However, an announcement was made by
the Presidency on December 2, declaring that the Law was sent back
to the General Assembly, as President Erdogan demanded review of
the Article 50 of the Law on the postponement of the installation
of filters to the thermal power plants.
