Turkey's Revenue Administration has issued explanations
about special consumption tax ("SCT") for pay TV
services. The clarifications apply to services rendered on
satellite platforms, transmitted by cable, or provided through
wired, wireless and mobile ISPs, by entities which have been issued
licenses by the Information and Communication Technologies
Authority ("Authority"). The Special Communication Tax
Communiqué (Rank No: 13) ("Communiqué") was
published in Official Gazette number 29635 on 25 February 2016,
entering into force on the same date.
Explanations provided by the Communiqué include:
Pay TV services includes allowing subscribers/clients to
watch/listen to different kinds of broadcast, in addition to
Licensed operators which pay SCT on the basis of providing
transmission services can provide their own content, as well as
content created by other content providers.
If an authorized operator transmits content owned by entities
which are outside the Authority's competence to subscribers,
SCT will be calculated based on the transmission fees received from
subscribers. However, if authorized operators also charge content
providers for transmitting works, the SCT tax base will also
include fees received for this.
SCT also applies to transmission services rendered for radio
and TV broadcast on cabled, wireless and mobile internet service
providers. If a price is determined for internet access to transmit
and watch such broadcasts, then SCT will also be calculated upon
For pre-paid TV services, SCT will be calculated by taking into
account the portion of collected fees which correspond to the
Please see this link for the full text of the
Communiqué (only available in Turkish).
Information first published in the MA | Gazette, a fortnightly legal update newsletter produced by Moroğlu Arseven.
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.
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