Law number 7194 for taxation of digital services and Law number 375 for the changes in tax legislation has been published in the official gazette on 7 Dec 2019.

Significant changes have been made in the context of taxes with this Law. Featured changes can be summarized as follows;

Digital Services Tax

As per the new regulation; the revenue resulting from various digital services like any advertisement service, selling activities in digital platform, any services allow digital activities as watching, listening, saving on digital platforms will be subject to taxation.

Within the scope of Ministry of Treasury and Finance Revenue Administration Directorate Protocol dated 26.11.2019 and numbered 92467168 – 030.03 (76-01) – E. 162711; it has been decided that private banks’ tax collection applications through all channels including headquarters, branches, online banking, ATM and phone banking are to be terminated as of 01.01.2020.

In Türkiye, the most significant step towards the protection of personal data is the Personal Data Protection Law (KVKK ) numbered 6698 which entered into force after its publication in the Official Gazette dated April 7, 2016. The law includes provisions that grant time period to the real persons whose data are processed and the natural and legal persons who process such data, until April 7, 2018 for conducting compliance with the law. Similarly, the European Union General Data Protection Regulation (GDPR) entered into force on May 25, 2018 and constituted an important stage in the improvements made towards protection of personal data in Europe.

As it is known, combining the "Withholding and Premium Service Declaration" has been initiated in the city of Kırşehir on 01.06.2017, and followed by Amasya, Bartın and Çankırı on 01.01.2018 according to the provisional Article 2 of the 29983 numbered General Communiqué published in the Official Gazette dated 18.02.2017.