Taxation case of crypto currency in Turkey

In order to tax cryptocurrencies, it must first be regulated in a legal way. According to the laws to be made first, cryptocurrencies must be approved as assets or money, and then taxed in a manner specific to this situation. First, the attitudes of some of the states towards cryptocurrencies will be investigated and the taxation issue will be stated in the next stage. When we examine the attitude of the member states of the European Union (EU), it is seen that cryptocurrencies are only valid by four countries among the EU member states. In the comment dated 25/11/2013 and numbered 2013/32 made through the Banking Regulation and Supervision Agency in Turkey; He declared that "Bitcoin cannot be issued as digital money in terms of the Law No. 6493 on Payment and Securities Settlement Systems, Payment Services and Electronic Money Institutions and there is no power of attorney and inspection facility in line with this decree". Finally, in accordance with the "Regulation on the Non-Use of Crypto Assets in Payments" that came into force on 30/4/2021, the phenomenon that is tried to be expressed as crypto money is stated as crypto assets. Accordingly, there is a mandatory provision that crypto assets should not be used in payments, payment services and electronic money issuance. In transactions made with Bitcoin or similar cryptocurrencies, as a result of not being able to obtain information about the identities of the addressees, virtual currencies can be used in illegal activities, the market equivalents can be very volatile, the possibility of theft or loss of electronic portfolios, or the involuntary use of the transactions without the knowledge of their owners, and the irreversible transactions. stated that individuals who have invested due to some similar risks should pay attention. Within the scope of this study, the taxation of crypto money in Turkey has been tried to be examined.