{"id":1630,"date":"2020-10-13T04:40:16","date_gmt":"2020-10-13T04:40:16","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/?p=1630"},"modified":"2020-10-08T04:42:39","modified_gmt":"2020-10-08T04:42:39","slug":"general-outlook-of-recycling-contribution-fee-gekap%e2%91%a0","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/general-outlook-of-recycling-contribution-fee-gekap%e2%91%a0\/","title":{"rendered":"General Outlook of Recycling Contribution Fee (GEKAP)\u2460"},"content":{"rendered":"<p>Merhaba!<br \/>\nI am Shun Yoshida from Tokyo Consulting Firm Turkey Office.<\/p>\n<p>I shared about latest update on Restructuring of Regional Investment Incentives for the last two weeks.<br \/>\nFor the next two weeks, I would like to mention regarding \u201cGeneral Outlook of Recycling Contribution Fee (GEKAP)\u201d.<\/p>\n<p>&nbsp;<\/p>\n<p>A Recycling Contribution Fee, GEKAP in Turkish, has been introduced since January 1<sup>st<\/sup>, 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.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#Filling_Period_and_Payment_Timing_of_GEKAP\"><span class=\"toc_number toc_depth_1\">1<\/span> \u2474Filling Period and Payment Timing of GEKAP<\/a><\/li><li><a href=\"#Offsetting_for_Returned_Goods\"><span class=\"toc_number toc_depth_1\">2<\/span> \u2475Offsetting for Returned Goods<\/a><ul><li><a href=\"#Reference\"><span class=\"toc_number toc_depth_2\">2.1<\/span> Reference<\/a><\/li><\/ul><\/li><li><a href=\"#_Wiki-Investment\"><span class=\"toc_number toc_depth_1\">3<\/span> \u3010 Wiki-Investment\u00a0\u3011<\/a><ul><li><a href=\"#i\"><span class=\"toc_number toc_depth_2\">3.1<\/span> \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"Filling_Period_and_Payment_Timing_of_GEKAP\"><strong><u>\u2474<\/u><\/strong><strong><u>Filling Period and Payment Timing of GEKAP<\/u><\/strong><\/span><\/h2>\n<p>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.<\/p>\n<p>(Although filling period was originally set as monthly reporting in the \u2018Communiqu\u00e9 No. 2 on Recycling Contribution Fees\u2019 announced on February 5<sup>th<\/sup>, it was afterward amended as follows by the Communique No.3 published on March 22<sup>nd<\/sup>.)<\/p>\n<p>&nbsp;<\/p>\n<p>\uff3b2020\uff3d<\/p>\n<p>\u2460Period: January &#8211; June<\/p>\n<p>\u2461Period: July &#8211; December<\/p>\n<p>&nbsp;<\/p>\n<p>\uff3b2021 and Following Years\uff3d<\/p>\n<p>\u2460Period: January &#8211; March<\/p>\n<p>\u2461Period: April &#8211; June<\/p>\n<p>\u2462Period: July &#8211; September<\/p>\n<p>\u2463Period: October &#8211; December<\/p>\n<p>&nbsp;<\/p>\n<h2><span id=\"Offsetting_for_Returned_Goods\"><strong><u>\u2475<\/u><\/strong><strong><u>Offsetting for Returned Goods<\/u><\/strong><\/span><\/h2>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<p>That is all for this week.<\/p>\n<p>I would like to share the detailed goods-list subject to GEKAP next week.<\/p>\n<p>&nbsp;<\/p>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<p>Thank you very much for your time read until the end.<\/p>\n<p>&nbsp;<\/p>\n<h3><span id=\"Reference\">Reference<\/span><\/h3>\n<p>\u30fb\u5b98\u583131019 2020\u5e741\u670825\u65e5<\/p>\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2020\/01\/20200125-19.pdf\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2020\/01\/20200125-19.pdf<\/a><\/p>\n<p>\u30fbpwc Tax bulletins<\/p>\n<p>\u2018Going green: recycling contribution fees start in 2020\u2019<\/p>\n<p><a href=\"https:\/\/www.pwc.com.tr\/en\/hizmetlerimiz\/vergi\/bultenler\/2020\/going-green-recycling-contribution-fees-start-in-2020.html\">https:\/\/www.pwc.com.tr\/en\/hizmetlerimiz\/vergi\/bultenler\/2020\/going-green-recycling-contribution-fees-start-in-2020.html<\/a><\/p>\n<p>\u2018Update on recycling fees: filing periods redefined\u2019<\/p>\n<p><a href=\"https:\/\/www.pwc.com.tr\/en\/hizmetlerimiz\/vergi\/bultenler\/2020\/update-on-recycling-fees-filing-periods-redefined.html\">https:\/\/www.pwc.com.tr\/en\/hizmetlerimiz\/vergi\/bultenler\/2020\/update-on-recycling-fees-filing-periods-redefined.html<\/a><\/p>\n<hr \/>\n<h2><span id=\"_Wiki-Investment\"><strong><span style=\"color: #00ccff;\"><span style=\"color: #3366ff;\"><span style=\"color: #000000;\">\u3010<\/span> W<\/span><span style=\"color: #33cccc;\">iki-<\/span><span style=\"color: #3366ff;\">I<\/span><span style=\"color: #33cccc;\">nvestment\u00a0<span style=\"color: #000000;\">\u3011<\/span><\/span><\/span><\/strong><\/span><\/h2>\n<h3><span id=\"i\"><strong>\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e<span style=\"color: #ff0000;\">\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e\u00a0<\/strong><\/span><\/h3>\n<p>\u6d77\u5916\u9032\u51fa\u306e<strong>\u5bfe\u5fdc\u56fd\u6570<span style=\"color: #ff0000;\">30\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8<strong>\u4f01\u696d\u6570<span style=\"color: #ff0000;\">550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong><br \/>\n\u65b0\u8208\u56fd\u3092\u4e2d\u5fc3\u306b\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\uff08\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u52b4\u52d9\u3001\u57fa\u790e\u77e5\u8b58\u3001\u8a2d\u7acb\u3001M&amp;A\u306a\u3069\uff09\u3092\u307e\u3068\u3081\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff01<\/p>\n<p>\u5404\u56fd\u306e\u30d3\u30b8\u30cd\u30b9\u57fa\u790e\u60c5\u5831\u306b\u52a0\u3048\u3001\u6700\u65b0\u306e\u6cd5\u6539\u6b63\u3084\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u3064\u3044\u3066\u3001\u9010\u4e00\u66f4\u65b0\u3057\u3066\u304a\u308a\u307e\u3059\uff01<br \/>\n\u4ee5\u4e0b\u3001URL\u3088\u308a<span style=\"color: #ff0000;\"><strong>\u7121\u6599\u4f1a\u54e1\u767b\u9332<\/strong><\/span>\uff0824\u6642\u9593\u304a\u8a66\u3057\uff09\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<br \/>\n<b>URL\uff1a<a href=\"https:\/\/www.wiki-investment.jp\" target=\"_blank\" rel=\"noopener\">https:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n<hr \/>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30c8\u30eb\u30b3\u62e0\u70b9<br \/>\n\u5409\u7530\u77ac<\/p>\n<p><img data-attachment-id=\"1151\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/turkey_blog\/ikamet-2\/yoshida\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?fit=270%2C270&amp;ssl=1\" data-orig-size=\"270,270\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"yoshida\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?fit=270%2C270&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?fit=270%2C270&amp;ssl=1\" loading=\"lazy\" class=\"alignnone wp-image-1151\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?resize=87%2C87\" alt=\"\" width=\"87\" height=\"87\" srcset=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?w=270&amp;ssl=1 270w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?resize=150%2C150&amp;ssl=1 150w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?resize=120%2C120&amp;ssl=1 120w\" sizes=\"(max-width: 87px) 100vw, 87px\" data-recalc-dims=\"1\" \/><\/p>\n<p>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Private Limited, Tokyo Consulting Firm Human Resources Private Limited\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"Merhaba! I am Shun Yoshida from Tokyo Consulting Firm Turkey Office. I shared about latest update on Restructu [&hellip;]","protected":false},"author":1,"featured_media":1252,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[22,18],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/07\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycfD-qi","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1630"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/comments?post=1630"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1630\/revisions"}],"predecessor-version":[{"id":1631,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1630\/revisions\/1631"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/media\/1252"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/media?parent=1630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/categories?post=1630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/tags?post=1630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}