Turkey: Tax Authorities

Turkey's Revenue Administration has issued a new communiqué expanding digital activity reporting obligations beyond e-commerce to encompass all digital platforms including internet-based buying, selling, leasing, advertising and listing activities. The regulation introduces new reporting requirements for various service providers including social network and location providers, while modifying identification information protocols and establishing monthly reporting deadlines through the BTRANS system.

The Turkish Social Security Institution has announced significant changes to installment payment procedures for insurance premium debts, extending payment periods from 36 to 72 months and raising the collateral-free installment threshold to ten million Turkish lira. These modifications aim to provide relief to debtors facing financial difficulties while facilitating the collection of institutional receivables.

Turkey's Social Security Institution has announced significant changes to debt deferral procedures, extending maximum deferral periods from 36 to 72 months and reducing annual deferral interest rates from 39% to 29% for applications submitted by August 31, 2026. The new regulations also raise the debt amount eligible for deferral without collateral to 10 million TL, affecting employers and self-employed individuals with outstanding social security premiums and administrative fines.