10January2019

LAST DAY TO PAY THE ANNOUNCEMENT AND ADVERTISEMENT TAX DECLARATION IS 31.01.2019

LAST DAY TO PAY THE ANNOUNCEMENT AND ADVERTISEMENT TAX DECLARATION IS 31.01.2019

All kinds of announcements and advertisements made within the boundaries of municipalities and their adjacent areas are subject to the “Announcement and Advertisement Tax”. The responsible party of this relevant tax is the real or the legal person who makes the advertisement on behalf of themselves. The third parties who process the advertisements on behalf of the actual party, are responsible to make the tax payments to the relevant Municipalities on behalf of the actual party. The regarding tax payments can be processed through the e-municipality systems or the authorized local banks.

According to the Articles 7(g) and 23 (e) of the Metropolitan Municipality Law numbered 5216, and the Municipal Revenue Law numbered 2464 in cases the declarations of the tax is not processed or processed incorrectly, the Tax Procedure Law numbered 213 shall be applied for administrative penalties. For such cases, with the application of the Tax Procedure Law; an attendance form will be filed and a one-time tax penalty with a delay interest is to be applied.

The tax declaration and tax payment of the Announcement and Advertisement Tax is concluded every year between January 1 – January 31. For advertisements and announcements made other than the stated dates shall be declared by the responsible party before the advertisement is processed through.

Written by Selma Kıy, Posted in Taxation Law

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About the Author

Selma Kıy

CPA, Managing Partner
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