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26March2020

Submission Period of GEKAP Declaration Has Been Redefined

Submission Period of GEKAP Declaration Has Been Redefined

With the Communiqué Regarding Amendment of the General Communiqué on Recycling Contribution Share Declaration (No:1), which was published on the 05/02/2020 dated Official Gazette no: 31030, General Communiqué on Recycling Contribution Share Declaration published on 4/4/2019 dated Official Gazette no: 30375 have been regulated regarding the application initiated for the products other than plastic bags.

The General Communiqué on Recycling Contribution Share Declaration published on 4/4/2019 dated Official Gazette no: 30375 has been amended with the Communiqué Regarding Amendment of the General Communiqué on Recycling Contribution Share Declaration (No:3), which was published on the 22/03/2020 dated Official Gazette no: 31076. Accordingly, declaration and payment periods of Recycling Contribution Share have been revised.

With the latest update;

  • Declaration periods which were defined as monthly for corporate taxpayers, have been revised as 3 months,
  • Declaration periods which were defined as 3 months for other taxpayers, have been revised as 6 months in 2020 and as 3 months for the following years.

GEKAP declaration will be submitted to authorized tax office in digital environment until 23.59 of last day of the month following the declaration period in which plastic bags were sold; and for other products released to the market and imported.

If sales of plastic bags, and release/importation of other products are not conducted within the declaration period, it is necessary to submit a blank declaration by selecting the option “There is no recycling contribution share to declare”.

Those who have submitted a GEKAP declaration for the periods of January 2020 and February 2020 will not include information about the periods they have declared for the first six months of 2020. GEKAP Declarations submitted for the period of January 2020 and February 2020 can be paid until 31.07.2020.

If you have further queries, please contact your Members of Profession and customer representatives.

Details of the circular in Turkish can be accessed from here.

Written by Selma Kıy, Posted in Taxation Law

  • Notification!

    Contents provided on this article serve to informative purpose only. The article is confidential and property of CottGroup® and all of its affiliated legal entities. Quoting any of the contents of this notification without credit being given to the source is strictly prohibited. Regardless of having all the precautions and importance is put in the preparation of this article, CottGroup® and member companies cannot be held liable of the application or interpretation of the information provided. It is strictly advised to consult a professional for the application of the above-mentioned subject. Prior to taking any action in regards the above, please consult your client representative if you are a customer of CottGroup® or consult to a relevant party.

About The Author

Selma Kıy

Certified Public Accountant - SMMM
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