Number: 38

Date: 20/03/2020

Title:

Procedures and principles defined for the implementation of digital services tax enacted as of 1 March.


A new regulation requiring the taxation of some services offered in digital environment called as the digital services tax had been announced with the Law no.7194 published in the Official Gazette dated 7 December 2019. The aforementioned provision was enacted on 1 March 2020.

Through the "Digital Service Tax General Communique for Implementation" published in the Official Gazette dated 20 March 2020, procedures and principles regarding the implementation of this tax were identified and detailed explanation on the matter was provided.

This Communique enacted to be effective from 1 March 2020 is presented to your attention within the attachment of our circular.


Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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