The digital services tax provisions were published in the official gazette on 7 December 2019.
Thus, the effective date of the digital services tax is measured from the beginning of the third month following the date of publication of the provisions in the official gazette—that is, March 2020.
The digital services tax will be imposed at a rate of 7.5% on Turkish revenues. Read TaxNewsFlash that describes the digital services tax provisions (as proposed in November 2019). No major amendments were made to the bill as proposed, so the enacted version of the legislation is substantially similar to the proposed version.
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