Fiscal subject related
Content
From the accounting and calculation of taxes perspective, other than VAT, we can say that these services are carried out the same as other commercial activities. But, according to VAT law, the service performed is characterized by its content, and then, in terms of the beneficiary of the service, a distinction must be made between the client within the country and the client outside of the country. In summary, online or electronic services do not enjoy specific tax exemptions and facilities, and they are taxed according to the standard tax rate.
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