Number: 33

Date: 22/02/2019

Title:Amendments to the procedures for declaration and payment of the “recycling share” announced.

The additional Article 11 titled as “Re-cycling share” had been added into the Environment Law no.2872 through the Law no.7153. Accordingly, a re-cycling share from certain products supplied in the domestic market is required to be collected from selling points for plastic bags and from releasers/importers for the other products.

Products within the scope and re-cycling share amounts to be paid are indicated within the list attached to the Law no.7153.

Through the Law no.7166 published in the Official Gazette dated 22 Feb 2019, amendments below concerning the declaration and payment of the recycling share have been announced:

-Recycling shares should be declared to the relevant tax office until the end of the 24th day within month following the date that the product was launched/imported and paid until the last day of the same month.

-Declaration and payment by the ones without any amenability for income and corporate tax should be made to the tax office set by the Revenue Administration within the same period.

-The tax returns of Jan/Feb 2019 may be submitted until 24 April 2019 (including this date). Recycling shares that must be paid according to these declarations will be paid until the end of 30 April 2019.

Provisions indicated above have been enacted as of he Law’s publication date (22 Feb 2019). 

Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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