02June2022

Declaration Obligation to Internet Advertisements Has Been Introduced with a New Communiqué

A declaration obligation has come into force with the General Communiqué No: 538 on Tax Procedure Law (In Turkish) for the internet advertisements.

With that Communique, the transactions would need to be declared within one month for the purchase, sale or rental of movable and immovable properties and goods and services by the intermediary service providers, social network providers and hosting providers, who mediate the publication of advertisements.

The below items would need to be declared to the Revenue Administration via the portal announced by the Ministry:

Internet address or addresses where the service is provided,
The amount and date of each transaction regarding the sales/rentals of movable, immovable, goods and services performed on behalf of the service providers, and the bank account information regarding the payments,
Name, surname/title, citizenship number information and workplace address information of individuals or companies.

Those who are obliged to provide continuous information within the scope of the Communiqué, have to make their first declaration to the Revenue Administration until 01.08.2022 regarding the advertisements made in June 2022. In addition, advertisements published as of the publication date of this Communiqué and the advertisements given for the first time until 31.05.2022 (including this date) would need to be declared until 31.08.2022, including those that have been removed from the broadcast or ongoing until June 2022.

The declaration portal and the methodology details will be announced by the Revenue Administration via BTRANS portal.

Based on that service providers, social networking providers and hosting providers would need to complete their BTRANS applications.

Advertisers, service providers, social networking providers and hosting providers would be also responsible for the accuracy of this information.

It has been stated that the relevant penalty statements of Law No. 213 (In Turkish) will be applied to those who do not report the information to be reported, make incomplete or misleading notifications, and those who do not comply with the obligations imposed by this Communiqué.

You can reach the relevant Official Gazette via the link (In Turkish)

Should you have any queries or need further details, please contact your customer representative.

Author Selma Kıy, Category Taxation Law

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