It was suggested that some tax regulations be made for reasons such as this, and it was envisaged that the duration of some regulations that would expire at the end of the year be extended. ( Our Announcement No. 124 dated 24.11.2023 ) This time, the said Bill, whose discussions were completed and became law in the General Assembly of the Turkish Grand National Assembly as of 27.12.2023, was published in the Official Gazette dated 28.12.2023 as the " Law on Amendments to Certain Laws and Decree Laws " numbered 7491.
The regulations in the Law are presented below for your information in detail. Regulations Made Regarding the Income Tax Law (Income Tax Law) Scope of Earnings Exemption for Social Content Creation and Application Development for Mobile Devices Has Been Austria Phone Numbers List Expanded Currently, in accordance with the bis article 20/B of the Income Tax Law, within the scope of the income production and application development for mobile devices, the exemption is applied only to the earnings obtained by sharing content such as text, images, audio and video through social network providers on the internet.
However, similar activities can also be carried out through electronic environments that do not fall within the definition of social network provider. With Law No. 7491, real persons; sharing content such as text, images, audio, video on websites/sites or any digital platform; Sharing videos such as training, recipes, product promotions over the internet and similar electronic media, or earning money by sharing content such as data processing and development through these media are also included in the scope of exception.