This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all references to the Ruling are to the Tax Ruling TR-2012/G8 (GST treatment of agency relationships). This ruling is legally binding.

Introduction

1. This ruling amends paragraph 18 of the Ruling.

Ruling

2. Amend paragraph 18 of the Ruling as follows:

18. Paragraph 17 shall not apply where the provider pays the intermediary a commission for the intermediary’s services, whether or not the commission is paid directly to the intermediary or by way of a deduction from the amount of consideration received by the intermediary from the consumer and payable to the provider. In such case, paragraph 3 shall apply.

Date of Effect

3. This ruling shall have effect from 1 May 2014.