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Explanation : 1 Serial No. Recycling Participation Shares of the amendment to the Declaration of the General Communiqué; The phrase was changed to plastic bags plastic products; Recycling Participation Fund's scope was extended; in giving plastic bags declaration 2020 New criteria to be applied in determined; 2872 attached to Law No. (1) samples were added for the recycling contribution for the products in the numbered list.

Treasury and Ministry of Finance (President of revenue management)'From:

MATTER 1 – 4/4/2019 dated 30735 No. Recycling Participation Shares published in the Official Gazette of the Declaration of General Communiqué (sequence No.: 1)'s 1 Located in the first paragraph of the article "Plastic bags of items" to "products" has been changed to.

MATTER 2 – The same communiqué 3 Article is amended as follows:.

"MATTER 3 – (1) This communiqué last;

a) Presidential: The Revenue Administration,

b) Recycling participation share: 2872 Additional Law No. 11 In accordance with the attached article (1) List No. Located, the selling point for plastic bags, While those put on the market for other products / shares received from importers,

c) Recycling Declaration of Participation Shares: selling points for plastic bags, Who put on the market for other products / payable by importers regarding the supply of products to the market recovery to be reported to the tax authorities of the declaration of participation will be determined by the Presidency share,

ç) erso: 31/12/2019 dated 30995 4. Official Gazette No. repeated Recycling Participation Shares of conditions specified in the Regulations Relating to refund the amount of the contribution occurs in the direction of recovery being placed on the market in the current period 2872 attached to Law No. (1) Composed for the products included in the list to be deducted from the share participation total recovery,

d) The Professionals: 1/6/1989 dated 3568 No. Certified Public Accountant and Chartered Accountant has received authorization in accordance with the law of self-employed accountant, certified public accountants and financial consultants,

e) Job Room: 7/6/2005 dated 5362 No. Professional Association of Tradesmen and Craftsmen, artisans and craftsmen established by rooms under the Law,

express. "

MATTER 3 – The same communiqué 4 Article is amended as follows:.

"MATTER 4 – (1) 2872 Additional Law No. 11 Article based on the authority of the Treasury and the Ministry of Finance has given Recycling Participation Share to be declared in the Declaration of electronic media, it has been imposed.

(2) Income and corporate tax payers is whether or not those who put on the market with all the selling points / Recycling Participation Fund's Declaration of importers must send electronically.

(3) 2872 Additional Law No. 11 Article based on the authority of the Treasury and the declaration period given by the Ministry of Finance;

a) Institutions month for tax payers,

b) three months for others,

It was determined.

(4) Three-month period will be declared as follows:

a) First semester; January February March.

b) Second term; April May June.

c) third period; July August September.

ç) Fourth semester; October November December.

(5) Recycling Declaration of Participation Shares, Where the sale of plastic bags and it was released for other products / imported by the last day of the month following the declaration period, the tax office must be submitted electronically until 23:59.

(6) Those obliged to provide the Recycling Participation Fund's Declaration, statement in period 2872 attached to Law No. (1) No. list of the products included in the sale of plastic bags and other products while the market supply / import of if they have not even obliged to give Recycling Declaration of Participation Shares. In this case the statement "There is no recovery to declare participation share" option should be sent by checking.

SAMPLE 1: Located in the grocery business activities in Ankara (A) Ltd. the Co., corporation tax in the Capital Tax Office, value added tax and income (stoppage) There are tax obligations. Selling goods at retail (A) Ltd. Sti. Give plastic bags to consumers in product sales fee. (A) Ltd. Sti. April / 2020 to consumers in the declaration period has not been selling plastic bags.

In this case (A) Ltd. Co.'s April / 2020 declaration of the period of Recycling Participation Fund's Declaration, "There is no recovery to declare my contribution" option marked 1/6/2020 day clock must be submitted electronically in the apartment until 23:59 Capital Tax.

(7) Three-month period will be declared in case Recycling Participation Shares in Charter, Information on months must be shown separately. "

MATTER 4 – The same communiqué 5 Located in the Article EXAMPLE 3 and Example 4, SAMPLE 2 and Example 3 It was altered as follows:.

"SAMPLE 2: carrying on business in Ankara (C) A.Ş., Seğmenler corporation tax at the Tax Office, value added tax and income (stoppage) There are tax obligations. Taxpayers also in Istanbul, Corum, Samsun province and in the city of Bursa and has offices in Gemlik.

(C) A.Ş., and sales centers belonging to the plastic bag is made from branches Recycling Declaration of Participation Shares, plastic bags on the last day of the month following the declaration that time period where the sale is made up of corporation tax liabilities 23:59 Seğmenler is required to submit electronically to the Tax Office.

SAMPLE 3: three partners operating in Konya (ABC) Adi value-added tax and income of the Partnership at Meram Tax Office (stoppage) There are tax obligations. Partner (A) The city of Ankara Kızılbey income tax liability for the IRS, Partner (B) The income tax liability in Konya Meram Tax Office, Partner (C) The Tax Office in the province of Izmir Kordon has income tax liability.

(ABC) The Partnership, made clear that sales of the plastic bags Recycling Participation Fund's Declaration of plastic bags on the last day of the month following the declaration period in which sales hours until 23:59 (ABC) Partnership of value added tax and income (stoppage) Where the tax liability on behalf of the partnership Meram Tax Office is required to submit electronically. "

MATTER 5 – The same communiqué 11 The first paragraph of the article has been repealed.

MATTER 6 – The same communiqué 12 fourth paragraph of the article is changed as follows:.

“(4) Recycling participation in nature reducing the amount of the shares in case the issuance of corrective actions necessary correction returns relating to these declarations will be made. However, by the Presidency of Environment and Urbanization Ministry keeps a contribution to the recovery until verilince information in electronic form relating to the correction of reducing the declaration of a nature, tax office by recycling participation declarations regarding the nature of the correction amount reducing the share of Environment and Urbanization Ministry will be informed in writing to the relevant provincial offices. "

MATTER 7 – In the same communiqué 12 to follow the following Article 12 / A and 12 / B have been added.

"Erso

Article 12 / A - (1) Those obliged to provide the Recycling Participation Fund's Declaration, Except Recycling Participation specified in the Regulations Relating to Shares refund conditions corresponding to the product be returned in accordance with and in the relevant period declared recycling contribution amount back made up for the plastic bags gain participation share, They can deduct from total recovery to be declared contribution.

(2) recycling contribution amount will be deducted from the total period of a declaration, declare that they share the taxpayers recycling participation will be transferred to the next statement period, the difference is more than the total amount.

Recovery examples of the contribution

MADDE 12/B – (1) 2872 attached to Law No. (1) No. recovery for the products in the list below are examples of the contribution.

SAMPLE 4: Located in auto sales activities in Ankara (D) A.Ş., corporation tax in the Capital Tax Office, value added tax and income (stoppage) There are tax obligations.

(D) A.Ş.. January / 2020 period 150 Total cars were imported. In this case, (D) A.Ş.. January / 2020 period, the original goods imported cars / parts used and 2872 attached to Law No. (1) The products in List No. (battery, tire, mineral oil, electric and electronic goods) For recycling participation will share calculation. But (D) A.Ş.. by 2/3/2020 this product, at the apartment until 23:59 in the area of ​​Capital Tax relating to the declarations submitted electronically will be shown.

SAMPLE 5: Istanbul producing yl vehicle tire (E) Ltd. Large Taxpayers Co.'s corporate income tax in the Tax Department, value added tax and income (stoppage) There are tax obligations.

As automobile manufacturers operating in the province of Istanbul (F) Inc. Large Taxpayers corporation tax in the Tax Department, value added tax and income (stoppage) There are tax obligations.

(E) Ltd. Sti. engaged in domestic car production (F) Inc. to the original goods / parts to be used as 1.000 Total automobile tires of the February / sold during 2020.

In this case, (E) Ltd. Sti. Feb / 2020 selling period 1.000 Total recovery will calculate contribution for car tires. But (E) Ltd. Sti. by 31/3/2020 Large Taxpayers until 23:59 hours on these products in the field of Tax Administration in the Presidency regarding the declaration will be sent electronically to be displayed.

Same time, (F) A.Ş.. in February / 2020 period, the original goods / parts purchased to be used as 1.000 Total recovery will calculate contribution for car tires. But (F) A.Ş.. by 31/3/2020 Large Taxpayers until 23:59 hours on these products in the field of Tax Administration in the Presidency regarding the declaration will be sent electronically to be displayed.

SAMPLE 6: Kırşehir producing vehicle tire (G) Kirsehir Inc.'s corporate tax at the Tax Office, value added tax and income (stoppage) There are tax obligations.

(G) A.Ş.. 1.000 Total passenger car tires to March / 2020 period, and these tires were put on the market 100 Total has returned in the same period. also (G) A.Ş.. January / 2020 during the launch and recovery contribution declared by the 50 adet binek araç lastiğini de Mart/2020 döneminde iade almıştır.

(G) A.Ş.. Mart/2020 döneminde iade almış olduğu 100 adet lastik için hesaplanan geri kazanım katılım payını beyannameye dâhil etmeyecektir.

(G) A.Ş.. 900 adet binek araç lastiği için hesapladığı geri kazanım katılım payından daha önce beyan ettiği ve Mart/2020 döneminde iade aldığı 50 adet lastik için hesapladığı geri kazanım katılım payını beyanname üzerinde mahsup ederek beyannamesini 30/4/2020 günü saat 23.59’a kadar Kırşehir Vergi Dairesine elektronik ortamda gönderecektir.

SAMPLE 7: Kayseri ilinde faaliyette bulunan (H) A.Ş.’nin Mimar Sinan Vergi Dairesinde kurumlar vergisi, value added tax and income (stoppage) There are tax obligations.

(H) A.Ş.. Mayıs/2020 döneminde 2.000 TL geri kazanım katılım payı hesaplamıştır.

(H) A.Ş.. Ocak/2020 döneminde piyasaya sürdüğü ve üzerinden 3.000 TL geri kazanım katılım payı hesapladığı ürünleri Mayıs/2020 döneminde iade almıştır.

Mayıs/2020 döneminde hesaplanan 2.000 TL tutarındaki geri kazanım katılım payından, iade alınan ürünlere ilişkin 3.000 TL tutarındaki geri kazanım katılım payı beyannamesinin ilgili satırında gösterilerek mahsup edilecektir. Mayıs/2020 dönemi itibarıyla mahsup edilemeyen 1.000 TL tutarındaki geri kazanım katılım payı ise sonraki dönemlerde mahsup edilmek üzere devredilecektir.”

MATTER 8 – The same communiqué 13 Article is amended as follows:.

"MATTER 13 – (1) Geri Kazanım Katılım Payına İlişkin Yönetmelikte yer alan düzenlemelere aykırı hareket edenler hakkında 2872 sayılı Kanunda öngörülen fiillere ilişkin müeyyideler uygulanır. Anılan Kanunda yazılı fiiller hakkında verilecek idari nitelikteki cezalar, bu fiiller için diğer kanunlarda yazılı cezaların uygulanmasına engel olmaz.”

MATTER 9 – This Circular shall enter into force on the date of publication.

MATTER 10 – This Communiqué shall be executed by the Minister of Finance and Treasury.

It communiqué published in the Official Gazette
Historical Number
4/4/2019 30735

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