You can find the details regarding the obligation to notify the Revenue Administration of The Turkish Republic regarding the announcements published on the internet with the "General Communique on Tax Procedure Law No. 538 published in the Official Gazette dated 31.05.2022 and numbered 31852" by the Ministry of Treasury and Finance.
With the "General Communiqué on Tax Procedure Law No. 538" it for intermediary service providers, social network providers and hosting providers who mediate the publication of advertisements for the purchase, sale or rental of movable and immovable properties and goods and services, there is a notification requiry.
What are the obligatory notifications?
We can list the matters that are required to be notified as follows:
Internet address or addresses where the service is provided,
The amount and date of each collection or sale transaction regarding movable, immovable, property and service sales/rental transactions carried out on behalf of the service providers, and the bank account information regarding the payment of the collected amounts to the intermediary service providers,
Name, surname/title, ID/TaxNumber information and workplace address information of real or legal persons served,
Submit other information to be determined by the Presidency electronically to the Revenue Administration.
From what date will this responsibility of those who need to report start?
Those who are obliged to provide continuous information within the scope of the Communiqué are obliged to make their first notification to the Presidency until 01.08.2022 regarding the announcements made for the first time in June 2022. In addition, those who are obliged to provide continuous information within the scope of this Communiqué are required to notify until 31.08.2022 regarding the announcements that are in the air as of the date of publication of this Communiqué and the announcements made for the first time until 31.05.2022 (including this date).
What standards should the information to be reported conform to?
According to this Communiqué, the data format and standard for the information that must be reported by those who are obliged to provide continuous information will be announced by the Revenue Administration via BTRANS (Ministry of Finance Revenue Administration Information Transfer System) and the information will be reported to the Revenue Administration via this System.
In addition, intermediary service providers, social network providers and hosting providers are required to complete their applications regarding the use of BTRANS before the date of the first notification.
What are the provisions that will be applied if those who are obliged to notify do not fulfill their responsibilities?
Advertisers, intermediary service providers, social network providers and hosting providers are obliged to provide them with the information that they have to report within the scope of this Communiqué, and they are also responsible for the accuracy of this information.
It has been stated that the relevant penalty provisions of the Tax Procedure Law will be applied to those who do not report the information that needs to be reported, make incomplete or misleading notifications, and those who do not comply with the obligations imposed by this Communiqué. The penalty on the subject is penalized within the scope of Repeated Article 355 of the Tax Procedure Law. According to this Article: “If the notification or forms are submitted electronically within 3 days starting from the end of the determined periods, it is applied at the rate of 1/10. Regarding the notifications or forms that are required to be submitted in electronic environment, if the notifications and forms submitted after the deadline [for correction purposes] are submitted within 10 days from the end of the specified periods, no special irregularity penalty shall be imposed, and if they are submitted within the following 15 days, the special irregularity penalty to be imposed 1/ It is applied at a rate of 5.
Unal&Partners Legal Team
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