Turkey’s Revenue Administration has announced the publication Communiqué No. 17 on 15 February 2018. The Communiqué clarifies withholding tax requirements for online advertising services set out in Decision No. 476, which was published in December 2018. This includes that tax must be withheld on payments to online advertising service providers, as well as payments to intermediaries for the provision of online advertising.
The withholding tax rate is generally 15% for payments made to non-r…