04.06.2022/40

04.06.2022/40

Regarding the General Communiqué No. 538 on Tax Procedure Law and the Obligation to Provide Continuous Information on Announcements Published on the Internet

Persons Required to Provide Continuous Information and Information to be Notified

Intermediary service providers, social network providers and hosting providers that mediate the publication of advertisements for the purchase, sale or lease of movable and immovable property, goods and services provide the following information regarding the transactions they have carried out within one month of the calendar year;

• The internet address or addresses where the service is provided,
• Name, surname/title, TR Identity Number, Foreigner Identity Number or Tax Identity Number information and workplace address information of real or legal persons to whom services are provided,
• The amount and date of each collection or sales transaction regarding the sale/lease of movable, immovable, goods and services realized on behalf of the service providers and bank account information regarding the payment of the collected amounts to the intermediary service providers,
• Other information to be determined by the Revenue Administration,

They are required to notify the Revenue Administration.

Also;

• The obligation to provide information shall not be affected if the persons listed in the first paragraph act as an intermediary for the payment due to being the commercial representative of the seller/lessor in relation to the payments or if they receive the payment service from a bank or payment institution as an external service.
• Those who place advertisements through intermediary service providers, social network providers and hosting providers are obliged to provide them with the information that such providers are obliged to notify to the Presidency under this article regarding the advertisements they place. In the event that the ownership of the movable, immovable, goods or services that are the subject of the advertisement belongs to a real or legal person other than the advertiser, the information regarding the owner of the property must also be notified to intermediary service providers, social network providers and hosting providers.

Format of Information to be Provided and Information Provision Period

• The data format and standard regarding the information required to be reported by those who are obliged to provide continuous information will be announced by the Presidency through the Revenue Administration Information Transfer System and the information will be reported to the Revenue Administration through this System.
• The information required to be reported under this Communiqué shall be reported to the Presidency on a monthly basis. Information pertaining to a month must be reported until 23.59 on the last day of the following month.
• The Presidency is authorized to determine the scope and content of the mandatory information to be notified, and the changes to be made in the format and standard of these and related data will be announced through the Revenue Administration Information Transfer System.

Liability and Penalty Enforcement

• Advertisers are obliged to provide the information that intermediary service providers, social network providers and hosting providers are obliged to notify under this Communiqué and are responsible for the accuracy of this information.
• Intermediary service providers, social network providers and hosting providers are obliged to fulfill the conditions necessary for the advertisers to notify them of the information they are required to provide pursuant to this Communiqué.
• Intermediary service providers, social network providers and hosting providers are responsible for the accuracy of the information they report through the Revenue Administration Information Transfer System and are obliged to report this information in accordance with the format, standard and notification method determined by the Revenue Administration.
• Information reported other than the format, standard and notification method determined by the Revenue Administration will not be accepted and will be deemed not to have been notified.
• Those who are obliged to provide information are obliged to keep the information they are obliged to notify to the system of the Revenue Administration Presidency in electronic environment within the retention periods stipulated for the books, records and documents of the Law No. 213 and to submit them through electronic tools and media when requested.
• Those who do not notify the information required to be notified within the scope of the regulations made in this Communiqué, those who make incomplete or misleading notifications and those who do not comply with the obligations imposed by this Communiqué are subject to the penalty of the Law No. 213 for the book records and the documents related to them being incomplete, irregular or mixed in such a way that it is not possible to conduct a correct tax inspection.

Other Considerations

• Intermediary service providers, social network providers and hosting providers are required to complete their applications for the use of the Revenue Administration Information Transfer System before the first notification date.
• It is not obligatory for intermediary service providers, social network providers and hosting providers to include the information required to be notified by this Communiqué in the advertisements to be published, and the obligation is to notify this information to the Revenue Administration.
• The Revenue Administration is authorized to extend the periods specified in this Communiqué, to determine the information period together or separately for the information and/or taxpayer groups to be notified and to determine the procedures and principles regarding the implementation.

Making the First Notification

• Those who are obliged to provide continuous information within the scope of this Communiqué must make their first notifications to the Revenue Administration until 1/8/2022 regarding the announcements made for the first time in June 2022. In case the notification period falls on a holiday, the notification period must be made on the first business day after.
• Those who are obliged to provide continuous information within the scope of this Communiqué are required to make the notification until 31/8/2022 regarding the announcements that are published as of the date of publication of this Communiqué and the announcements published for the first time from the date of publication of this Communiqué until 31/5/2022 (including those that are removed from publication from the date of publication of this Communiqué until 31/5/2022 and those that continue to be published or removed from publication in June 2022).

General Communiqué No. 538 on Tax Procedure Law is available here.

Sincerely,
BİLGENER