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TAX CIRCULAR

NO: 2025/107 SUBJECT: Draft Tax Procedure Law Circular Regarding POS and Payment Systems Revised The Revenue Administration previously shared with the public (on July 9, 2025) a draft General Tax Procedure Law Circular regarding POS and other payment systems used in collections made with credit cards, debit cards, prepaid cards, QR codes, electronic wallets, and similar payment instruments. The aforementioned Circular Draft has been updated. We would like to note that the relevant CIRCULAR is still in draft form and has not yet entered into force.

This circular summarizes the main innovations and changes introduced in the revised text compared to the first draft. In particular, the obligations of taxpayers collecting payments within the framework of the main company/dealer relationship (including structures similar to the Net Collection system) and banks/institutions providing Virtual POS services are highlighted. As the relevant NOTICE is still in draft form, we would like to draw your attention to the fact that the NOTICE published on November 17, 2025 should be taken as the basis for tracking updates, and that updates made after this date will not be included in the content. We remind you that it should be reviewed within this scope.