Obligation to Provide Continuous Information Regarding Advertisements Posted on the Internet 02 June 2022
The Tax Procedure Law General Communiqué with line number 538 published in the Official Gazette dated 31 May 2022 has been published. Within the scope of this Communiqué, certain obligations were imposed on intermediary service providers, social network providers and hosting providers that mediate the publication of advertisements for the purchase, sale or rental of movable and real properties and goods and services. Aforementioned persons are obliged to report certain information specified in the Communiqué regarding the transactions they carry out to the Turkish Revenue Administration through the system created in the electronic environment.
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1. The scope of the Communiqué in terms of persons is as follows; |
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Those who are required to provide continuous information within the scope of the Communiqué are intermediary service providers, social network providers and hosting providers. |
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2. The information required to be reported continuously within the scope of the Communiqué is as follows; |
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Internet address or addresses where the service is provided, |
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Name, surname/title, Turkish Republic Identification Number/Foreigner Identification Number/ Taxpayer Identification Number information and workplace address information of real or legal persons to whom service is provided, |
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The amount of each collection or sale regarding the sales/rentals of movable, real property, goods and services performed on behalf of the service providers and the date of these transactions with the bank account information regarding the payment of the collected amounts to the intermediary service providers, |
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Other information to be determined by the Turkish Revenue Administration. |
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3. Within the scope of the Communiqué, the time and form of notification are as follows; |
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Information about the relevant month will be submitted to the Turkish Revenue Administration on a monthly basis through this system called BTRANS, in accordance with the data format and standard to be announced by the Turkish Revenue Administration via BTRANS, until the end of the following month. |
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4. The liabilities of those who advertise within the scope of the Communiqué is explained as follows; |
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Those who advertise through intermediary service providers, social network providers and hosting providers are obliged to provide these persons with the correct information regarding their advertisements, which these persons are obliged to notify to the Turkish Revenue Administration within the scope of the Communiqué. |
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According to the Communiqué, if the ownership of the movable, real property, goods or services that are the subject of the advertisement belongs to a real or legal person other than the advertiser, it is obligatory to inform the intermediary service providers, social network providers and hosting providers about the information of property's owner. |
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Finally, it has been regulated that intermediary service providers, social network providers and hosting providers will notify the Turkish Revenue Administration of information about advertisers who did not notify them. |
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5. In case of non-compliance with these obligations brought in accordance with the Communiqué, liability regulations and penalties are provided as explained below; |
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Advertisers are also responsible for the accuracy of the information they are obliged to report to intermediary service providers, social network providers and hosting providers. |
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Intermediary service providers, social network providers and hosting providers are responsible for the accuracy of the information they report through BTRANS. Also, they have to report this information in accordance with the format, standard and notification method determined by the Turkish Revenue Administration. |
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In the Communiqué, it is also stated that the relevant penalty provisions of the Tax Procedure Law will be applied to those who do not report the information that should be reported within the scope of the Communiqué, who make incomplete or misleading notifications even if they do, and those who do not comply with the obligations imposed. |
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6. Within the scope of the Communiqué, there is also a guiding provision regarding the making of the first notification, and according to this provision; |
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With the provisional article of the Communiqué, it has been announced that those who are obliged to provide continuous information within the scope of the Communiqué have to make their first notification to the Presidency until 01.08.2022 (because 31.07.2022 hits the weekend) regarding the announcements made in June 2022 for the first time. |
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Also within the scope of the provisional article, until 31.08.2022 those who are obliged to provide continuous information have to make a notice regarding the advertisements that are in the air as of the date of the publication of this Communiqué and also that were published for the first time until 31.05.2022 from the date of publication of the Communiqué. |
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It should be emphasized that these advertisements include those that were canceled from the date of publication of this Communiqué until 31.05.2022 and continued to be in the air or canceled in June 2022. |
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In the relevant provision, it is also stated that if the advertisers need to provide additional information about the advertisements in order to make this notification, this situation will be announced to the advertisers through appropriate methods, and those who do not complete the required information despite this announcement will be notified to the Turkish Revenue Administrations. |
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AS A RESULT, within the scope of this Communiqué, which entered into force on the date of its publication, the persons who are obliged to provide continuous information and the method of providing information for these persons have been determined, the information to be notified has been regulated and the sanctions to be applied in case of non-compliance with these obligations have been stipulated. |
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