All kinds of announcements and advertisements done within municipal borders and adjacent areas are subject to Announcement and Advertisement Tax. Natural or legal persons, who make the advertisement on their or other's behalf, are considered as taxpayers of the relevant tax. Advertisement companies, who conduct announcement and advertisement works on behalf of others, are liable to pay the taxes of announcements and advertisements on taxpayers' behalf. Announcement and Advertisement Tax payments can be made through registered municipalities' e-municipality system and related banks.
As per the Law on Municipal Revenues numbered 2464, and articles of 7 (g) and 23 (e) of the Law for Metropolitan Municipalities; in case declarations are not submitted or submitted as incomplete, a slip is issued in accordance with the relevant articles of the Tax Procedural Law numbered 213, and a loss of tax penalty and overdue interest are applied.
Declaration and payment of Announcement and Advertisement Tax shall be done between 01 January – 31 January every year. Except for the declaration period, a declaration must be submitted by the taxpayer before the announcement or advertising work is done.
You can access related details on Announcement and Advertisement Tax from here. (The link is in Turkish)
Originally Published by Cott Group, January 2021
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.