On 31 May 2022, the Turkish Ministry of Treasury and Finance issued a General Communiqué No. 538 on the Tax Procedure Code (the Communiqué), which contains principles and procedures regarding the continuous reporting of certain information for property listings published on the internet. The Communiqué was published in the Official Gazette dated 31 May 2022 and entered into force on the date of publication.This Alert summarizes the key provisions regarding the information reporting process. Parties subject to continuous reporting Intermediary service providers, social network providers, and hosting providers that mediate the publication of movable and immovable properties, goods and services listings...