Merhaba!
I am Shun Yoshida from Tokyo Consulting Firm Turkey Office.
I shared about latest update on Restructuring of Regional Investment Incentives for the last two weeks.
For the next two weeks, I would like to mention regarding “General Outlook of Recycling Contribution Fee (GEKAP)”.
A Recycling Contribution Fee, GEKAP in Turkish, has been introduced since January 1st, 2020 for the purpose of reducing costs for recycling packaging and packaging weights. Companies will be required to pay a certain fee per kilo, ton or cubic meter of packaging they use for their products as GEKAP. GEKAP is only applicable the goods imported to the Turkish market, which means it is not applied to exports.
目次
⑴Filling Period and Payment Timing of GEKAP
GEKAP declaration is required on a semiannually basis for 2020 and it needs to be made on a quarterly basis from next year. GEKAP declaration should be submitted to authorized tax office in digital environment until 23:59 of last day of the month following the declaration period.
(Although filling period was originally set as monthly reporting in the ‘Communiqué No. 2 on Recycling Contribution Fees’ announced on February 5th, it was afterward amended as follows by the Communique No.3 published on March 22nd.)
［2020］
①Period: January – June
②Period: July – December
［2021 and Following Years］
①Period: January – March
②Period: April – June
③Period: July – September
④Period: October – December
⑵Offsetting for Returned Goods
GEKAP for returned goods can be offset from the total recycling contribution liability to be paid. In case the offset amount is greater than the recycling fee payable, the excess portion will be able to be carried over as a credit to the following periods. Meanwhile, offsetting for plastic bags is not permitted.
That is all for this week.
I would like to share the detailed goods-list subject to GEKAP next week.
We also offer free meeting (online/offline) regarding establishment and business development in Turkey. If you have any question other than the above, please do not hesitate to contact us.
Thank you very much for your time read until the end.
Reference
・官報31019 2020年1月25日
https://www.resmigazete.gov.tr/eskiler/2020/01/20200125-19.pdf
・pwc Tax bulletins
‘Going green: recycling contribution fees start in 2020’
‘Update on recycling fees: filing periods redefined’
【 Wiki-Investment 】
～ 『海外投資の赤本シリーズ』、待望のデータベース化！ ～
海外進出の対応国数30か国！ ビジネスサポート企業数550社以上！！
新興国を中心に海外ビジネス情報（会計、税務、労務、基礎知識、設立、M&Aなど）をまとめたデータベース！
各国のビジネス基礎情報に加え、最新の法改正やアップデートについて、逐一更新しております！
以下、URLより無料会員登録（24時間お試し）も可能ですので、ぜひご覧ください！
URL：https://www.wiki-investment.jp
東京コンサルティングファーム・トルコ拠点
吉田瞬
※）記載しました内容は、作成時点で得られる情報を基に、細心の注意を払って作成しておりますが、その内容の正確性及び安全性を保障するものではありません。当該情報に基づいて被ったいかなる損害についても情報提供者及び弊社（株式会社東京コンサルティングファーム並びにTokyo Consulting Firm Private Limited, Tokyo Consulting Firm Human Resources Private Limited）は、一切の責任を負うことはありませんので、ご了承ください。
