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.

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

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.