Volkan Yorulmaz: Digital Services Tax in Turkey

Описание: The DIGITAL SERVICES TAX will be imposed at a rate of 7,5% (The President is authorized to reduce the rate down to 1% or increase by twofolds for each type of digital services) on revenues generated from the following digital services that are performed in Turkey;
i. All types of online advertising services (including advertising controlling and performance measurement services, services relating to the transmission and management of user data, technical services relating to the presentation of the advertisements),
ii. The sale of audio, video or any digital content in the digital environment; or any services performed in the digital environment that enable such content to be listened, watched, played in the digital environment; recorded or used in the electronical devices,
iii. The provision and management services of the digital environments that allow the users to interact with each other (including the services that are performed to allow or facilitate the sales of goods or services among the users),
iv. The intermediary services performed in the digital environment in relation to the aforementioned services.
Such digital services will be deemed to be performed in Turkey if any of the following conditions are met;
i. The services are performed in Turkey,
ii. The services are benefited from in Turkey,
iii. The services are perfomed aiming at the persons in Turkey,
iv. The services are accounted for in Turkey (If the payments in return for the services are made in Turkey or if the payments in return for the services are made outside Turkey but recorded or deducted in the Turkish books, such services will be deemed to be accounted for in Turkey. Online advertising services that are performed aiming at persons located outside Turkey are excluded.)
The taxable revenue will include the total gross revenues whereby no deductions of expenses, costs or taxes will be allowed. Such revenue to be derived from the aforementioned digital services performed in Turkey will be subject to DIGITAL SERVICES TAX regardless of how the revenue is named such as sales price, service price, transaction value, subscription fee, commission fee etc and regardless of whether or not such fees are collected. The DIGITAL SERVICES TAX will not be indicated separately on the invoices or similar documents.
Taxpayer
The taxpayers of the DIGITAL SERVICES TAX are those who are performing the digital services regardless of whether or not they are tax residents in Turkey or whether or not such services are performed through their Turkish Permanent Establishments (PEs) in case the service provider is a non-resident.
Additionally, it is stated that in case the service provider is a non-resident, the Ministry of Treasury and Finance (the Ministry) may hold those, who are parties to such transactions or those who act as an intermediary of such transactions or payments, liable of payment of the taxes.