327 TAX LAW current problems of this new regulation, it is also useful to have a good understanding of the process before the introduction of this regulation. How Were Social Media Content Creators Taxed Before Law No. 7338? Before Law No. 7338, there were discussions about whether the type of income generated by social media content producers constitutes commercial or self-employment earnings. In the rulings1 of the Revenue Administration, it was stated that these earnings should be considered commercial income. Thus, in a recent ruling2 regarding the earnings of the person who works as a teacher and who also earns income by uploading content on her YouTube channel, the Revenue Administration held that producing content on platforms such as YouTube constitutes the presumption of “the continuity intent” and “the existence of an organization”, which are the components sought in the determination of commercial income. However, in practice, it was not realistic to be evaluated within the scope of commercial income, for people who earn a small amount of income and to be subjected to obligations such as keeping a book regarding commercial activity, issuing declarations, or issuing documents and invoices.3 In addition, the opinion of the Revenue Ad1 The ruling of Denizli Tax Office Directorate No. 51421814-120[37-2019/5]- E.5817, 21.01.2020; The ruling of Kayseri Tax Office Directorate No. 50426076120[37-2019/20-727]-E.129069, 13.11.2019; The ruling of Hakkari Governorate Revenue Directorate No. 88945244-010-E.5342, 11.12.2020; the ruling of İstanbul Tax Office Directorate No. 62030549-120[37-2018/1297]-444488, 07.06.2021; The ruling of İstanbul Tax Office Directorate No. 62030549-120[372019/272]-444493, 07.06.2021. 2 The ruling of Osmaniye Governorate Revenue Directorate No. 54451858-04522752, 01.09.2021. 3 Sağlam, Erdoğan: “Sosyal medya içerik üreticiliği ile mobil cihazlar içinuygulama geliştiriciliği kazançları gelir vergisindenistisna ediliyor”, https://t24.com.tr/ yazarlar/erdogan-saglam/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciligi-kazanclari-gelir-vergisinden-istisna-ediliyor,32688 (Access date: 23.01.2022); Akarca, Akif/ Şafak, Mehmet: “Sosyal Medyadan Sağlanan Gelirlerin Vergilenmesinde Kolaylık Sağlayacak Yeni Düzenleme”, Dünya Gazetesi, https://www.dunya.com/kose-yazisi/sosyal-medyadan-saglanan-gelirlerinvergilenmesinde-kolaylik-saglayacak-yeni-duzenleme/635835 (Access date: 23.01.2022).
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