The first 25 articles of the tax regulation, which everyone who earns money on the internet in Turkey, is eagerly waiting for, was accepted in the Turkish Grand National Assembly tonight. With the adoption of the first 25 articles of the Bill on Amending the Tax Procedure Law and Certain Laws, important changes that concern content producers and mobile application developers come into effect. Here are all the details:
According to the accepted articles, the earnings of taxpayers who are taxed in the simple method will be exempted from income tax. It will be ensured that this taxpayer group, which is defined as “small tradesmen” and has around 850 thousand, will not submit annual returns by excluding their earnings.
Social content producers and mobile app developers will be exempt from income tax:
Earnings exemption will be introduced in social content production and application development for mobile devices. Accordingly, the earnings of social content producers who share content such as text, images, audio, and video over social network providers on the internet, and the earnings of those who develop applications for mobile devices such as smartphones or tablets, from electronic application sharing and sales platforms are exempt from income tax. will be excluded.
In order to benefit from this exemption, an account must be opened in banks established in Turkey and all revenues related to these activities must be collected through this account.
Banks will be obliged to withhold income tax at the rate of 15 percent as of the date of transfer, on the amount of revenue transferred to the accounts opened in this context, and to declare and pay in accordance with the articles of the Income Tax Law titled “concise declaration” and “depositing tax withholding”. No withholding will be made on this amount.
The taxpayers’ earnings or revenues arising from other activities outside the scope of the regulation will not prevent them from benefiting from the exception. If it is determined that the conditions related to the exception are not met, the tax accrued incompletely will be collected together with the delay interest by deducting the tax loss penalty.
The President will be authorized to reduce the rate of withholding in the regulation to zero for each type of activity separately, and to re-determine it by increasing it up to one fold.
The provision regarding the withdrawal of the benefited tax deduction from the taxpayer as a result of the assessment is removed from the text of the article:
The partners and managers of those who are employed through service procurement in the works related to the duty area of the Revenue Administration, and the partners and managers of those who are recruited, will also have to comply with the prohibitions in terms of the secrets they learned and other matters that should be kept confidential, even if they leave their duties.
Notifications to Turkish citizens residing in foreign countries will be sent directly to foreign representations by tax offices or tax offices, without being sent to the Revenue Administration.
If more than 3 thousand 600 Turkish liras are subject to tax or tax penalties, the announcement letter will be announced on the official website of the Revenue Administration for tax offices under the Ministry of Treasury and Finance, and on the official website of the relevant administration for others.
A tax office can be established electronically:
A tax office can be established electronically, independently of the physical environment. The Ministry of Treasury and Finance will be empowered to make arrangements to ensure that taxpayers can be provided with fast and effective service by determining the tax offices established in the electronic environment as branches of other tax offices, and to make arrangements to ensure that the transactions made by the tax office are also fulfilled by the tax offices established in the electronic environment.
Arrangements are made for remote inspection:
On the grounds that developments such as the changing workplace concept in the execution of commercial activities, the use of electronic books and documents by the majority of taxpayers who are parties to tax inspection, the diversification of digital data storage facilities, the use of more technological equipment, With the proposal, arrangements are made for remote tax inspection.
When the information that the taxpayers are obliged to report is notified in writing or electronically, the notification will be considered as made by the taxpayers:
The Ministry of Treasury and Finance, in case the information that taxpayers are obliged to report, is notified to the Ministry in writing or electronically by public institutions and organizations, accepts this notification as a notification made by the taxpayers, and accepts the notifications to be accepted in this way as the subject of activity, income element, liability, tax, workplace. and company types separately or together, and to determine the procedures and principles regarding implementation.
Similar to the obligation of approval in the books kept in the physical environment, the Ministry of Treasury and Finance jointly with the Ministry of Commerce or within the procedures, principles and periods determined by it, obtaining a certificate for the said books or approval of the books will be considered as approval. In case of non-compliance with the procedures, principles and periods determined in the accreditation and approval procedures, the books will be deemed not to have been certified.
If the documents that are obligatory to use the taxpayers do not carry the required mandatory information, the documents that must be issued as electronic documents will also be included in the scope of the application of the fact that these documents are not regulated in terms of tax laws.
In the case of exemptions, exceptions, deductions and similar issues, the benefit of which is subject to the submission of a certification report issued by certified public accountants, if the certification report is not submitted within the required period, a 60-day period will be given on the condition that it is notified to the taxpayer, and if it is submitted within this period, the certification report will be deemed to have been given on time. .
Delivery and services subject to income taxed within the scope of repetitive article 20/B of the Income Tax Law will be exempted from value added tax.
With the proposal made for the regulation of the Corporate Tax declaration periods, the Corporate Tax declaration will be submitted to the tax office of the taxpayer from the first day of the third month following the end of the accounting period to the evening of the 25th day.
10 percent of the amount determined by applying the investment contribution rate to the investment expenditure made on the basis of the investment incentive certificate, can be used by deducting it from other accrued tax debts excluding SCT and VAT, provided that the Corporate Tax return is requested by the end of the second month following the month in which it should be submitted.
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