Is it necessary to pay taxes for small earnings on Adsense?

[Datriox]

I have been receiving payments from Adsense for the past two months, and I have withdrawn a total of 500 TL so far. Considering that I have been receiving regular payments for the past three months, I have come across information on the internet suggesting that tax needs to be paid and a company needs to be opened for Adsense revenues. Is it true that individuals earning around 200-300 TL per month need to establish a company and pay taxes?