INFO CENTER
20.11.2024
06.08.2024/38
Ministerial Statement on Credit and Debit Card Payments
With the amendment made by Law No. 7524 to Article 355 of the Tax Procedure Law, it has been stipulated that if the taxpayers make the collections for the sale of goods or performance of services through payment systems or devices (POS and similar devices) that are not registered in the name of their own taxpayer, a special irregularity penalty will be imposed separately on the taxpayers who make the collection and those who use the devices.
Upon the hesitations arising on the subject, a statement was published on the website of the Revenue Administration. According to this
- Within the scope of the dealer-sub-dealer relationship and similar relationships, it is possible for the taxpayers, who both use the POS device allocated to them and make collections related to the goods and services they deliver through these devices, to act as stipulated in the aforementioned legislation, provided that they fulfill their obligations to issue documents, record revenues and other obligations in full and on time in accordance with the provisions of Law No. 213.
- The fact that the customer to whom goods are delivered or services are rendered and the cardholder who makes the payment are different persons is not among the acts subject to penalty under the regulation. For this reason, there is no situation such as applying a special irregularity penalty for using someone else’s credit card while making a payment.
You can access the relevant statement here.
Sincerely,
BİLGENER
