On 27 January 2023, the Draft Law on the Restructuring of Certain Receivables and Amending Certain Laws was submitted to the Turkish Parliament. It includes provisions regarding the restructuring of various public receivables, including customs receivables.

Turkey’s latest measure to tax the digital economy was the introduction of the DST, effective as of March 2020. Turkey’s 7.5% DST covers digital service providers exceeding a global revenue threshold of EUR 750 million and local revenue of TRY 20 million. The tax is mainly applicable to revenue generated from online advertising services, digital content sales/services and digital platform services.