Tax Circular - en.vergidegundem.com

No: 75	Tarih: 26/09/2024
Konu: Principles and procedures for the exemption of earnings relating to services performed on electronic media (Internet, etc.) have been determined.
Under the Law no. 7491, the repeated article 20/B of ITL was amended to be applied to earnings derived as of 1 January 2024, and “services performed on the internet and similar electronic media” were also included within the scope of the income tax exemption. The principles and procedures for the implementation of this provision have been determined under the Income Tax General Communiqué series no. 325, published in the Official Gazette dated 26 September 2024. The Communiqué has entered into force with effect from 1 January 2024.
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.

Principles and procedures for the exemption of earnings relating to services performed on electronic media (Internet, etc.) have been determined.