The new additions were made to the Law numbered 2872 through the Environmental Law and 8th clause of Law on Making Amendments in Certain Laws, which were published in the Official Gazette numbered 30621 on 10.12.2018. With the legislation, liability of collecting plastic bag fees and declaration of plastic bags has emerged.

Recycling shares will be collected from selling points regarding use of plastic bags for certain products juxtaposed in the list attached to the related Law and numbered as (1); or from exporters and releasers of certain products in accordance with amounts which are stated in the list. Recycling shares will be declared to the Ministry, until the 15th day of the following month of the product release date. Until the last day of the following 2nd month of the declaration, shares are required to be paid to account of Ministry’s Central Accounting Directorate. Declared in due course of time, but unpaid recycling shares will be tracked and collected by the tax office in accordance with clauses of Law on Collection Procedure of Assets numbered 6183.

The obligation of e-Invoice e-Ledger is imposed with the General Communique of Tax Procedure Law which is published on the 20.06.2015 dated and 29392 numbered Official Gazette, for the ones below:

• Taxpayers who have 10 Million TL or more gross sales increase for 2017 fiscal period: from the beginning of the fiscal year that follows the date of submitting the income/corporate tax return regarding the related fiscal year (this date is 1/1/2019 for the ones subjected to the normal fiscal year),
• Taxpayers who obtain licence from Energy Market Regulatory Authority (“EMRA”) because of their activities such as submission, importation, production of the goods listed in annex (I) of the Law on Special Consumption Tax numbered 4760 (the ones that have franchise licence, shall not be considered in this scope since they have this licence exclusively) From the beginning of the fiscal period that follows the date of obtaining a licence (from the beginning of the next fiscal period in terms of the requestor taxpayers in the event of having the period between the licence obtaining and next fiscal period, less than 3 months)
• Taxpayers who product, construct and import the goods listed in the annex (III) of the Law of Special Consumption Tax numbered 4760, as of the beginning the fiscal period that follows the establishment of the obligation (from the beginning of next fiscal period in terms of the requestor taxpayers in the event of having the period between the licence obtaining and next fiscal period, less than 3 months),

The “Law Proposal on Making Amendments in Certain Laws and Statutory Degrees” presented to the GNAT (Grand National Assembly of Türkiye) on 30.11.2018, will make new amendments with the goals of contributing to economic growth and increasing levels of income and welfare.

Certain clauses in the law proposal, which consists of 71 articles, are as follows:

As is known, the information regarding the notifications made in electronical environment is given in the Art. 7/a of 7201 numbered Notification Law amended with the 7101 numbered Law which is published in the Official Gazette on 15.03.2018; and it is mentioned in the same Law that the procedures and principles of e-notification shall be determined with a regulation. The “Electronical Notification Regulation” (the “Regulation”) is published on 06.12.2018 in the 30617 dated Official Gazette by the Ministry of Justice. You may reach the full text of the Regulation here.