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.
|
1. The scope of the Communiqué in terms of persons is as follows; |
|
Those who are required to provide continuous information within the scope of the Communiqué are intermediary service providers, social network providers and hosting providers. |
|
2. The information required to be reported continuously within the scope of the Communiqué is as follows; |
|
Internet address or addresses where the service is provided, |
|
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, |
|
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, |
|
Other information to be determined by the Turkish Revenue Administration. |
|
3. Within the scope of the Communiqué, the time and form of notification are as follows; |
|
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. |
|
4. The liabilities of those who advertise within the scope of the Communiqué is explained as follows; |
|
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. |
|
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. |
|
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. |
|
5. In case of non-compliance with these obligations brought in accordance with the Communiqué, liability regulations and penalties are provided as explained below; |
|
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. |
|
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. |
|
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. |
|
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; |
|
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. |
|
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. |
|
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. |
|
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. |
|
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. |
Other News
-
15.12.2025
Is an Employee Entitled to Benefit from a Wage Increase Implemented During the Notice Period
Pursuant to Article 17 of the Turkish Labour Act No. 4857, the termination of an indefinite-term employment contract must be notified to the other party in advance. Accordingly, employment contracts shall be deemed terminated:
-
12.12.2025
Extension of the Exemption Period in Capital Loss and Over - Indebtedness Calculations
Article 376 of the Turkish Commercial Code No. 6102 ("TCC") regulates the determination of capital loss and insolvency situations in companies, and the procedures and principles to be followed in such cases are detailed in the "Communiqué on the Procedures and Principles Regarding the Application of Article 376 of the Turkish Commercial Code No. 6102" ("Communiqué on TCC Art. 376"),
-
8.12.2025
What is OFAC? Its Strategic Importance For Investors And Areas Of Application
As the world changes and with each passing day, one of the terms we encounter more frequently is "OFAC". In today's globalized world, investors seeking to make international investments come across OFAC or interact with it in one way or another. This is because the sanctions imposed by OFAC relate not only to U.S. citizens or U.S.-origin companies, but also to individuals who have direct or indirect economic or financial contact with the United States. So, what is this OFAC?
-
4.12.2025
Loans To Shareholders And Adat Invoice
In practice, it is quite common for companies to extend loans to their shareholders. In situations where the company becomes a creditor of its shareholders, adat interest must be calculated on the outstanding balance and an invoice must be issued. Accordingly, adat is a method used to calculate accrued interest based on the period during which company funds are utilized by shareholders or related parties, ensuring that any potential tax loss is compensated. These calculations are important for compliance with transfer pricing rules, accurate determination of the tax base, and the fulfillment of legal obligations such as Value Added Tax (“VAT”).
-
28.11.2025
Notification Process To The Central Securities Depository & Trade Repository Of Türkiye For Bearer Share Certificates And Legal Consequences
1. Issuance and Notification of Bearer Share Certificates Pursuant to Article 484 of the Turkish Commercial Code ("TCC"), joint stock companies have two types of share certificates: registered shares and bearer shares. While the transfer of registered shares is completed through delivery, certain conditions have been introduced under the Communiqué on the Notification and Registration of Bearer Share Certificates with the Central Securities Depository ("Communiqué") for the transfer of bearer shares. Within the scope of the Communiqué, the registration of bearer shares with the Central Securities Depository & Trade Reposıtory of Türkiye ("MKK"), the adoption of a board resolution, and the registration and announcement of this resolution before the relevant trade registry directorate and in the Turkish Trade Registry Gazette are required.
-
20.11.2025
The Letter Of Intent Procsess in Merger and Acquisition Transactions
Merger and acquisition ("M&A") transactions are multi-layered processes from both legal and commercial perspectives. Before the parties proceed to the contractual stage, they enter into a preparatory phase in order to articulate their transactional intentions, exchange commercial expectations, and establish the legal framework. This preparatory phase constitutes the initial stage in which the parties discuss the fundamental principles of the transaction structure, formulate their negotiation strategies, and assess the transactional risks.
-
14.11.2025
New Constitutional Court Decision On Violation Of The Right To A Reasoned Decision Published İn The Official Gazette
1. INTRODUCTION The reasoning constitutes the part of judicial decisions that demonstrates the cause and justification for resolving the matter in the manner indicated in the operative section, and it is an extension of adjudication. The fact that the reasoning is satisfactory and consistent is crucial for ensuring the right to be legally heard and the right to a fair trial. By setting forth the court's impartiality, a reasoned judgment enables the parties to understand and be satisfied with the material and legal grounds upon which they have won or lost the case, owing to reasoning that genuinely aligns with the contents of the file, as well as with logic and law.
-
7.11.2025
Decision Of The Constitutional Court Concercing Excluded Pernonnel
In the Constitutional Court's Judgment published in the Official Gazette dated 22 September 2025.
-
24.10.2025
The Obligation for the Principal and Subcontractor Employers to Jointly Participate in Mediation Has Been Annuled by the Constitutional Court
An important Constitutional Court decision has been published regarding the mediation process that an employee can apply to with a request for reinstatement after the termination of employment relations in the workplace. The Constitutional Court ruled that the provision in paragraph (15) of Article 3 of the Labor Courts Law No. 7036, which states, "In cases where there is a principal employer-subcontractor relationship, for a request for reinstatement to be submitted to a mediator, the employers must participate in the mediation talks together and their intentions must be compatible for an agreement to be reached," is unconstitutional. The decision was published in the Official Gazette dated October 17, 2025, and numbered 33050.
-
23.10.2025
The Constitutional Court Has Annulled The Provision Granting The President Authority To Restrict Foreign Exhange And Money Movements!
In its decision No. 2024/193 Merits 2025/136 Decision1 dated 17 June 2025 ("Decision"), published in the Official Gazette on 15 October 2025, the Constitutional Court ("Court") annulled Article 1 of Law No. 1567 on the Protection of the Value of the Turkish Currency ("Law"). The annulled provision had stated that: "The President is authorized to make decisions for the regulation and restriction of the export from or import into the country of currencies, securities, and bonds, and of the purchase and sale of foreign exchange, cash, securities, bonds, precious metals, precious stones, and any goods and valuables made of or containing them; as well as of commercial papers and all means and instruments used for payment, and to take decisions aimed at protecting the value of the Turkish currency."
-
21.10.2025
Seizure of Property Belonging to Persons Other than the Debtor and Protection of Legal Rights
In enforcement proceedings, the seizure of property that does not belong to the debtor but rather to third parties is a situation frequently encountered in practice that leads to significant aggrievements. Uncertainties arising from property regimes complicate ownership relations, making it difficult to accurately determine to whom the property belongs during enforcement measures. Within this framework, when seizure is imposed on property belonging to the debtor's spouse or another third party, the most important legal remedy is the ownership claim (assertion).
-
20.10.2025
Mergers and Acquisitions and the Notification Obligation within the Framework of Competition Law
Mergers and acquisitions (M&A) are at the center of the growth and restructuring strategies of companies. These transactions, serving the purpose of companies to expand both nationally and internationally to increase their market shares or to enter into new markets, not only give rise to economic and commercial consequences but also carry the potential to directly affect the competition dynamics in the relevant market. Therefore, merger and acquisition transactions may affect the competition structure in the market. In this respect, while M&A transactions create strategic opportunities, they are also among the areas carefully scrutinized by regulatory authorities to preserve competitive order.
-
17.10.2025
Important Amendment to the Organized Industrial Zones (OIZ) Implementation Regulation: Additional Time Granted To Participant
Published in the Official Gazette No. 33050, dated October 17, 2025, the "Regulation Amending the Organized Industrial Zones Implementation Regulation" introduces a new Provisional Article 13 to the existing regulation.This new provision allows OIZ participants who have not yet obtained a building permit or a workplace opening and operating license to apply for an extension period under certain conditions.
-
15.10.2025
Current Status Of The Obligation To Maintain Commercial Books In Electronic Form
1. INTRODUCTION With the Communiqué Amending the Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Form, published in the Official Gazette dated September 20, 2025 and numbered 33023 (“Amendment Communiqué”), significant amendments have been introduced to the Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Form, published in the Official Gazette dated February 14, 2025 and numbered 32813 (“Communiqué”).
-
25.9.2025
Social Security Procedures To Be Carried Out By The Employer Following A Reinstateme
Upon receiving notification of a final and binding reinstatement decision, if the employee communicates their intention to return to work within 10 business days, the employer may either reinstate the employee or refuse reinstatement by paying both the four months' idle period wages determined by the court and the compensation for non-reinstatement. As seen, the employer has two alternative courses of action in this situation; however, the procedures to be carried out before the Social Security Institution (SGK) differ in each case.
