17February2020

Recycling Contribution Share Declaration Has Been Revised

Amendments have been made to the Recycling Contribution Share Declaration General Communique, which was published on 4/4/2019 in the Official Gazette numbered 30735, with the Communique (Row No: 2) on Amending Recycling Contribution Share Declaration General Communique (Row No: 1) published on 5/2/2020, in the Official Gazette numbered 31030.

Within the scope of the related Communique apart from the plastic bags that have been included in the declaration, amendments have been made on other products as well.

Application of recycling contribution share for plastic bags has been included to the scope of the law on 01.01.2019.
Application of recycling contribution share for rubbers, accumulators, batteries, mineral oil, electric and electronic appliances, medicines, plastic packages, glass packages, wooden packages have been included to the scope of the law as of 01.01.2020.

Certain amendments have been made in Recycling Contribution Share Declaration General Communique, as products other than plastic bags are included to the scope of the application.

Recycling contribution share declaration could be sent to authorized tax office in digital environment until 23.59 of last day of the following month of the declaration period in which plastic bags were sold; and for other products released to the market and imported. Previously, it was submitted until 23.59 of the 24th day of the following month of declaration period.
Those who fulfill the return conditions specified in the regulation will be able to deduct the amount of the recycling contribution share, which corresponds to the returned products and declared in the relevant period, from the total recycling contribution share, which will be declared, excluding the recycling contribution fee for plastic bags.
In case of the total amount of recycling contribution share to be deducted is more than the total amount of recycling contribution share to be declared, the difference will be transferred to the next declaration period.
In case of an amendment declaration, which decreases the amount of recycling contribution share, is to be submitted, necessary amendments will be done directly. Previously, it used to be amended by consulting to the relevant provincial directorates of the Ministry of Environment and Urbanization.

Relevant circular regarding the subject can be accessed from here.

Author Selma Kıy, Category Taxation Law

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