{"id":1535,"date":"2020-07-14T08:18:06","date_gmt":"2020-07-14T08:18:06","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/?p=1535"},"modified":"2020-07-22T04:40:22","modified_gmt":"2020-07-22T04:40:22","slug":"digital-service-tax","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/digital-service-tax\/","title":{"rendered":"Digital Service Tax"},"content":{"rendered":"<p>Merhaba! I am Shun Yoshida from Tokyo Consulting Firm Turkey Office.<\/p>\n<p>&nbsp;<\/p>\n<p>In this week, I would like to share the information regarding \u201cDigital Service Tax\u201d.<\/p>\n<p>&nbsp;<\/p>\n<p>Turkish government announced the introduction of Digital Service Tax (DST) for some digital services including advertisements, sales, intermediary activities, content usage and etc.) in the Official Gazette 30971 on December 7 last year. This new tax entered into force on March 1<sup>st <\/sup>2020.<\/p>\n<p>The tax rate for DST will be 7.5% and it will be imposed on the amount of gross revenue generated in Turkey by digital companies. In addition, president is authorized to change the tax rate within the range of 1% to 15%. Its declaration and payment will be performed by taxpayers and those responsible for tax declaration in a monthly basis.<\/p>\n<p>&nbsp;<\/p>\n<p>The following business enterprises will be subject to the objects of DST.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Digital service providers with annual sales of more than 20 million TRY in Turkey<\/li>\n<li>Digital service providers with annual sales of 750 million EURO or with the equivalent amount in foreign currencies worldwide<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>In other words, a digital service provider will be exempt from DST if none of the above applies to it.<\/p>\n<p>DST is deductible from the taxpayer\u2019s taxable income with regard to corporate income tax and individual income tax. paid amount of digital services tax might be taken into account as an expense for income tax purposes.<\/p>\n<p>&nbsp;<\/p>\n<p>That is all for this week.<\/p>\n<p>We also offer free-of-charge meeting(online\/offline) regarding establishment and business development in Turkey.<\/p>\n<p>If you have any question other than the above, please feel free to contact us.<\/p>\n<p>&nbsp;<\/p>\n<p>Thank you very much for your time read until the end.<\/p>\n<p>&nbsp;<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><ul><li><a href=\"#References\"><span class=\"toc_number toc_depth_2\">0.1<\/span> References<\/a><\/li><\/ul><\/li><li><a href=\"#_Wiki-Investment\"><span class=\"toc_number toc_depth_1\">1<\/span> \u3010 Wiki-Investment\u00a0\u3011<\/a><ul><li><a href=\"#i\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"References\">References<\/span><\/h3>\n<p>\u30fbJETRO \u30d3\u30b8\u30cd\u30b9\u77ed\u4fe1\u3000\u300c2020\u5e743\u6708\u304b\u3089\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u7a0e\u3092\u5c0e\u5165\uff08\u30c8\u30eb\u30b3\uff09\u300d<\/p>\n<p><a href=\"https:\/\/www.jetro.go.jp\/biznews\/2019\/12\/da207d0e2ddacb6c.html\">https:\/\/www.jetro.go.jp\/biznews\/2019\/12\/da207d0e2ddacb6c.html<\/a><\/p>\n<hr \/>\n<h2><span id=\"_Wiki-Investment\"><strong><span style=\"color: #00ccff;\"><span style=\"color: #3366ff;\"><span style=\"color: #000000;\">\u3010<\/span> W<\/span><span style=\"color: #33cccc;\">iki-<\/span><span style=\"color: #3366ff;\">I<\/span><span style=\"color: #33cccc;\">nvestment\u00a0<span style=\"color: #000000;\">\u3011<\/span><\/span><\/span><\/strong><\/span><\/h2>\n<h3><span id=\"i\"><strong>\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e<span style=\"color: #ff0000;\">\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/span><\/h3>\n<p>\u6d77\u5916\u9032\u51fa\u306e<strong>\u5bfe\u5fdc\u56fd\u6570<span style=\"color: #ff0000;\">30\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8<strong>\u4f01\u696d\u6570<span style=\"color: #ff0000;\">550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong><br \/>\n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&amp;A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n<p>\u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01<br \/>\n\u4ee5\u4e0b\u3001URL\u3088\u308a<span style=\"color: #ff0000;\"><strong>\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<br \/>\n<b>URL\uff1a<a href=\"https:\/\/www.wiki-investment.jp\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n<hr \/>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30c8\u30eb\u30b3\u62e0\u70b9<br \/>\n\u5409\u7530\u77ac<\/p>\n<p><img data-attachment-id=\"1151\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/turkey_blog\/ikamet-2\/yoshida\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?fit=270%2C270&amp;ssl=1\" data-orig-size=\"270,270\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"yoshida\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?fit=270%2C270&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?fit=270%2C270&amp;ssl=1\" loading=\"lazy\" class=\"alignnone wp-image-1151\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?resize=87%2C87\" alt=\"\" width=\"87\" height=\"87\" srcset=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?w=270&amp;ssl=1 270w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?resize=150%2C150&amp;ssl=1 150w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?resize=120%2C120&amp;ssl=1 120w\" sizes=\"(max-width: 87px) 100vw, 87px\" data-recalc-dims=\"1\" \/><\/p>\n<p>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Private Limited, Tokyo Consulting Firm Human Resources Private Limited\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"Merhaba! I am Shun Yoshida from Tokyo Consulting Firm Turkey Office. &nbsp; In this week, I would like to shar [&hellip;]","protected":false},"author":1,"featured_media":1252,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[22,18],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/07\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycfD-oL","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1535"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/comments?post=1535"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1535\/revisions"}],"predecessor-version":[{"id":1548,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1535\/revisions\/1548"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/media\/1252"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/media?parent=1535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/categories?post=1535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/tags?post=1535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}