Merhaba! I am Shun Yoshida from Tokyo Consulting Firm Turkey Office.
This week, I would like to share the detailed information about Recycling Contribution Fee (GEKAP) following to the last week’s blog.
⑶Goods Subject to GEKAP
Goods subject to GEKAP are plastic bags, tires, batteries, certain electrical and electronic appliances, oils, medicine and packaging materials (plastic, metal, composite, glass, wooden).
Please kindly refer to the below table for the details.
【Goods-List Subject to GEKAP】
| Description | Amount (TRY) |
| Plastic bag (plastic shopping bag) | 0.18/unit |
| Tire (passenger car) | 2/unit |
| Tire (bus, truck, van, loader and excavator and others) | 4/ unit |
| Tire (construction equipment) | 10/unit |
| Solid tyre | 5/unit |
| Accumulator (lead-acid) | 0.20/kg |
| Accumulator (nickel-cadmium) | 0.50/kg |
| Accumulator (others) | 0.05/kg |
| Zinc-carbon battery | 2/kg |
| Alkali cylindrical battery | 2/kg |
| Alkali button battery | 3/kg |
| Button battery (zinc-air and silver oxide) | 10/kg |
| Lithium button battery | 10/kg |
| Lithium cylindrical chargeable and primary battery (automotive batteries excluded) | 5/kg |
| Automotive battery (lead containing cells excluded) | 15/kg |
| Automotive batteries containing lithium | 15/kg |
| Other chargeable batteries | 5/kg |
| Mineral oil | 0.50/kg |
| Herbal oil | 0.10/kg |
| Electric and electronic products: TV/monitor | 0.20/kg |
| Electric and electronic products: data processing telecommunication equipment (TV and monitors excluded) | 0.20/kg |
| Electric and electronic products: lighting equipment | 0.10/kg |
| Electric and electronic products: small home appliances and others | 0.20/kg |
| Electric and electronic products: white appliances (refrigerator/cooler/air conditioner excluded) | 0.25/kg |
| Electric and electronic products: refrigerator/cooler/air conditioner | 0.30/kg |
| Medicine | 0.01/bottle or box |
| Description | per kg (TRY) | per unit (TRY) |
| PLASTIC PACKAGES | ||
| Beverage packages (unit) | ||
| Up to 0.33 litres | 0.01 | |
| Between 0.3301 – 0.75 litres | 0.02 | |
| Between 0.7501 – 1.5 litres | 0.03 | |
| Above 1.1501 litres | 0.04 | |
| Others (plastic bags excluded) (kg) | 0.40 | |
| METAL PACKAGES | ||
| Beverage packages (unit) | 0.03 | |
| Others (kg) | 0.50 | |
| COMPOSITE PACKAGES | ||
| Composite packages containing mainly paper and cardboard (unit) | ||
| Up to 0.25 litres | 0.01 | |
| Between 0.2501 – 0.5 litres | 0.02 | |
| Above 0.501 litres | 0.04 | |
| Others (kg) | 0.50 | |
| PAPER-CARDBOARD PACKAGES (kg) | 0.20 | |
| GLASS PACKAGES | ||
| Beverage packages (unit) | ||
| Up to 0.25 litres | 0.01 | |
| Between 0.2501 – 0.5 litres | 0.02 | |
| Between 0.501 – 1 litres | 0.03 | |
| Between 1.01 – 5 litres | 0.05 | |
| Above 5.01 litres | 0.10 | |
| Others (kg) | 0.20 | |
| WOODEN PACKAGES | ||
| Wooden packages (unit) | 0.10 | |
⑷Penalties
In case it is found out that GEKAP is not declared on time or there is an omission of reported amount, the regulation imposes an administrative fine. On the other hand, if the company fails to pay GEKAP, it is subject to a penalty of 120% of the amount due in addition to the delay interest. These penalties will be doubled given incompliance is repeated within three years. Furthermore, the penalty amount will be even tripled in case there is any further failure in the same three-year interval after the second failure.
Financial policy in Turkey relevant to the environment protection has activated more than ever since Turkish government implemented a ban on the free distribution of plastic bags in last January. Therefore, as well as the other tax declaration, companies needs to proceed the appropriate declaration and payment on time for GEKAP in compliance to Turkish tax regulation.
That is all for this 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’
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