With the General Communique (serial number 4) on Prevention of Double Taxation Agreements (PDT Agreements) announced on September 26, 2017 the taxation context for the Self-Employed is elaborated. The Communique provides context on the Double Taxation Agreements which are signed by Türkiye and the taxes that arise from the incomes of the other signatory parties whom are either a corporate or a real person, from the services provided in Türkiye by self-employment activities or similar.

Regarding to the statement in General Communique on Value Added Tax (VAT) with the serial number 117, which reads “The buyers shall apply VAT Withholding in the ratio of (2/10) for the construction works and the engineering-architecture and survey-project services conducted within the scope of these works, conducted against those listed in Article (3.1.2/b) of the Communique.”, the ratio of (2/10) has been amended to become (3/10).

The following decision has been announced on the official gazette dated August 2, 2017.

• Within the enforcement of the Agreement, all tax and tax audit related matters and information requested from the Turkish officers can and will be requested and obtained from the authorities of Guernsey. Mutual requests related to Türkiye will also be met by the Turkish authorized officers.
• The agreed consensus aims to lead a transparent information exchange between the two countries on the criminal and legal tax matters. This new regulation has been an important step taken in order to prevent future tax losses and fugitives.

Communique on the Implementation of the Decision on Government Supports in Investments has been amended on July 26, 2017. Herein below are some issues which are to be considered; concerning the amendment to the communique, which entered into force following its publication in the Official Gazette: