On 5 December 2019, the Turkish Parliament enacted Law No. 7194 which introduces a Digital Services Tax (DST). This law was published in the Official Gazette on 7 December 2019. The DST is expected to enter into force on 1 March 2020.1
On 5 February 2020, the Draft General Communiqué on the Implementation of the Digital Services Tax (Draft Communiqué on DST) was published on the website of the Turkish Revenue Administration.
The Draft Communiqué on DST introduces explanations, procedures and principles regarding the implementation of the DST regulated in Articles 1 to 7 of the Law No. 7194.
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