Dijital Dönüşümde Vergi!

Dördüncü Endüstri Devrimi'nin bir parçası olarak görülen "dijital dönüşüm" bir taraftan kişileri, markaları, kurumları ve devletleri etkisi altına alırken diğer taraftan da bildiğimiz kavramlara yepyeni anlamlar katmaktadır.

Peki, sıkça duyduğumuz dijital iş yeri, dijital vergilendirme ve bunların getirdiği bir takım yükümlülükler hakkında ne kadar fikir sahibiyiz?

Dijital Vergi sayfasında, hazırladığımız Türkçe ve İngilizce makalelerle bu konulara kısaca değinmekteyiz.

The Digital Revolution

Asilhan Özkaya, Attorney | Assistant Managing Associate DL Attorneys at Law

It is considerably difficult to take under control the digital world which changes in almost every decade with “totally” renewed speed with legislation. It is observed that the existing supervision level will not be able to reach the desired level as long as the digital renewal, which is always one step ahead, is supervised or tried to be supervised through “periodic updating” of legislation which follows it behind. Therefore a more proactive and innovative manner should be acknowledged. The taking of more “living” and “self-updating” measures by the supervision mechanism, government, will result in the duly compliance ensured by people who will benefit from the digital revolution via taking steps forward.

The allocation of “continuous obligation to give information” to some taxpayers (taxpayers making sales through the internet must be underlined especially) within the scope of viewing of electronic commercial activities with the General Communique of Tax Procedural Law numbered serial 464 published in the Official Gazette dated 24 December 2015 and 29572 should also be considered within this scope. Likewise, continuous data transfer becoming obligatory sets an example to the said “living” measure.”


The said obligations which will be entering into force as of 1 July 2016, brings introduces continuous obligation to give information to intermediary service providers, banks, internet advertising service mediators, cargo and logistics operators in their commercial activities relating to e-commerce.


No doubt about that the application of the said amendment of legislation is of very high importance. Yet, if the velocity and contained risk of the digital revolution are taken into consideration, it will be possible to expect certain legal issues in the course of execution of the new regulations.

Among the stipulated information to be given in a mandatory and perpetual order, there is also information such as name, surname/title, ID number/Tax number of real or legal entities, information of each collection amount and date related goods and services sell/leasing transactions to be performed. It can be stressed that this information may be included in the definition of personal data. Likewise, it is possible to receive information related to people’s lifestyles and characteristics as to their shopping habits, spending tendencies, the music they listen or the movies and series they are watching from this data. Once again, it is probable that this data contains person’s ethnic origin, political view, philosophical belief, religion, membership of a foundation or a syndicate, required to be remain anonymous in respect to their health and certain high-quality data. In such a case, either taxpayers who has a notice obligation or the administration should approach to the mentioned personal data within the valid legislation duly conserved and pursuant to the duty of care. It is important that all kinds of data and information should be used according to the purposes in the regulation and conserved and deleted in a reasonable time within the context of the late regulation.

In this respect as the inspection mechanism has to carry on study in this direction, the taxpayers have to be in an approach which is ‘being included’ to the mentioned precisions and the occurring digital revolution. If necessary, receiving support from legal and tax experts who have this approach and able to do data analysis would be critical in terms of the legal security. A period, where not only legal transactions or trade but also almost every object takes part in daily use has its own internet connection, has already commenced. Without doubt, this period will rapidly be appeared in the manner of leaving the people who are being unconcerned with it behind.