Amendments have been made to the Recycling Contribution Share Declaration General Communique, which was published on 4/4/2019 in the Official Gazette numbered 30735, with the Communique (Row No: 2) on Amending Recycling Contribution Share Declaration General Communique (Row No: 1) published on 5/2/2020, in the Official Gazette numbered 31030.

Within the scope of the related Communique apart from the plastic bags that have been included in the declaration, amendments have been made on other products as well.

• Application of recycling contribution share for plastic bags has been included to the scope of the law on 01.01.2019.
• Application of recycling contribution share for rubbers, accumulators, batteries, mineral oil, electric and electronic appliances, medicines, plastic packages, glass packages, wooden packages have been included to the scope of the law as of 01.01.2020.

Certain amendments have been made in Recycling Contribution Share Declaration General Communique, as products other than plastic bags are included to the scope of the application.

With the Communiqué published in the 31034 numbered Official Gazette on 09/02/2020; the application of Withholding and Premium Service Declaration in the entire Türkiye has been postponed to 01.03.2020.

In addition, new pilot cities have been added and the application dates have been determined as below:

• For the tax residents in Kırşehir, the application was started to be executed on 01/06/2017
• For the tax residents in Amasya, Bartın and Çankırı; the application was started to be executed on 01/01/2018
• For the tax residents in Bursa, Eskişehir and Konya; the application was started to be executed on 01/01/2020 (Except the banks within the scope of Income Tax communique with No: 281)
• The application for entire Türkiye will be effective as of 01/03/2020 with the declaration period of March/2020.

Within the scope of 122 numbered circular dated 13.01.2020, as per the authorizations granted by 257th article of Tax Procedural Law numbered 213, and by the 100th article of the Law on Social Insurances and General Health Insurance dated 31.05.2006 and numbered 5510; during the preparation and submission of the Withholding and Premium Service Declaration of the taxpayers / employers, who can submit declarations by themselves in electronic environment, in accordance with the Law numbered 5510 it has been decided to provide user code and password separately from the existing e-declaration password in order for them to submit tax deductions made over wage payments only along with the tax base, the sum of the insurance premiums and earnings of the insured, occupational names, codes and the number of premium payment days with 1003B coded Withholding and Premium Service Declaration.

Vehicle owners are obliged to pay Motor Vehicle Tax (MTV) twice a year. In additional to land vehicles, airplanes, helicopter and motor vessel are subject to this taxation.

The payment term of the 1st installment for Motor Vehicle Tax is between 01/01/2020-31/01/2020 The tax calculation is accrued automatically according to your vehicle type.

We kindly remind you the importance of paying this tax for vehicle(s) registered to your name or your company.

Payments can be deposited from the banks which have an agreement with the authorities.