Tax Circular - en.vergidegundem.com

Number: 8	Date: 12/01/2022
Title: Procedures and principles regarding income exemption for those producing social content and developing software on internet environment have been determined.
Income gained by those producing social content on internet environment and developing software for smart phones or tablet PC has been covered by income tax exemption according to Law numbered 7338 published on Official Gazette dated October 26, 2021. The procedures and principles regarding the implementation of this provision have been determined with the Serial No. 318 General Communique on Income Tax General published in the Official Gazette dated January 12,2022. The Communique attached to our Circular has entered into force on its publication date.
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.

Procedures and principles regarding income exemption for those producing social content and developing software on internet environment have been determined.