Communiqué on Amendments to the General Communiqué of the Tax Procedure Law (No: 538) (No: 595)

Article 1- The phrase in the first paragraph of Article 2 of the General Communiqué of the Tax Procedure Law (No: 538) published in the Official Gazette dated 31/5/2022 and numbered 31852, which states, "7. In order to ensure tax security in electronic commerce, to impose a notification obligation on real or legal persons providing services engaged in commercial activities in electronic environments and/or others, to determine the content, format, standards, submission periods and methods of the notification, to make changes to these, to determine the notification obligation based on business volume, sector, taxpayer groups, purchase and sale amounts, and types of goods and services subject to purchase and sale, to impose an obligation on intermediary service providers to obtain information regarding the economic and commercial activities of others, to impose an obligation to keep and present the information and notifications within the scope of this paragraph in electronic environments, and to determine other procedures and principles regarding the implementation," has been amended to read, "7. In order to ensure tax security in electronic commerce and in all digital environments including the internet, to impose a notification obligation on real or legal persons providing services engaged in economic and commercial activities in electronic environments, electronic commerce service providers, intermediary service providers that provide environments for the economic and commercial activities of others, electronic commerce intermediary service providers, access providers, content providers, hosting providers, and social network providers regarding their economic and commercial activities, to determine the content, format, standards, submission periods and methods of the notification, to make changes to these, to determine the notification obligation based on business volume, sector, taxpayer groups, purchase and sale amounts, and types of goods and services subject to purchase, sale, rental, advertisement, and promotion, to impose an obligation on intermediary service providers, electronic commerce intermediary service providers, access providers, hosting providers, and/or social network providers to obtain information regarding the economic and commercial activities of others and the information produced or provided by content providers, to impose an obligation to keep and present the information and notifications within the scope of this paragraph in electronic environments, and to determine other procedures and principles regarding the implementation."

Article 2- The phrase "social network providers and hosting providers" in the first paragraph of Article 4 of the same Communiqué has been repealed, the phrase "information and workplace address information" in subparagraph (b) of the same paragraph has been amended to read "information regarding tax identification," the subparagraph (ç) of the same paragraph has been amended as follows, a new paragraph has been added after the first paragraph of the same article, and other paragraphs have been adjusted accordingly, and the phrase "third" in the existing fourth paragraph has been amended to read "fourth." "ç) Information regarding advertisements related to the sale/rental of movable, immovable, goods and services conducted on behalf of the service recipients," "(2) Hosting providers and social network providers that enable the publication of advertisements aimed at ensuring the acquisition, sale, or rental of movable and immovable properties and goods and services must report to the Presidency systems electronically regarding the transactions they have conducted within one-month periods of the calendar year regarding the following; a) The internet address or addresses where the service is provided, b) The names and surnames/titles of the real or legal persons served, information regarding tax identification such as TCKN/YKN/VKN, c) Information regarding advertisements related to the sale/rental of movable, immovable, goods and services conducted on behalf of the service recipients.

Article 3- The third paragraph of Article 6 of the same Communiqué has been repealed.

Article 4- This Communiqué shall enter into force on the date of its publication.

Article 5- The Minister of Treasury and Finance shall execute the provisions of this Communiqué.