ANNOUNCEMENT AND ADVERTISEMENT/ SIGNBOARD TAX TO BE PAID UNTIL END OF JANUARY 2025

As per Article 12 of the Municipal Revenues Code numbered 2464 (in Turkish, “Belediye Gelirleri Kanunu”), all kinds of advertisements and announcements made within the municipal boundaries and the areas under the control and responsibility of municipalities are subject to the Announcement and Advertisement Tax (in Turkish, “İlân ve Reklâm Vergisi”).

• The Scope of the Announcement and Advertisement Tax
  The Announcement and Advertisement Tax is applicable to all kinds of advertising materials including but not limited to: signboards (in Turkish, “tabela”), billboards (in Turkish, “ilan panosu”), posters (in Turkish, “afiş”), leaflets (in Turkish, “el ilanı”), brochures (in Turkish, “broşür”), banners (in Turkish, “pankart”) and similar materials published with commercial purposes, the advertisements and announcements on inner or outer side of the motor vehicles.
  In accordance with Article 23 of the Metropolitan Municipality Code numbered 5216 (in Turkish, “Büyükşehir Belediyesi Kanunu“), taxes for announcements and advertisements placed on the squares, avenues, streets and main roads and on the buildings with façades to these areas within the boundaries of the municipality shall be collected by the relevant municipality.
• The Taxpayer
  As per article 13 of the Code numbered 2464, the taxpayers of the announcement and advertising tax are the individuals or legal entities who directly advertise on their behalf or who use third parties for advertising.
  Those who carry out announcements and advertisements as a regular profession are responsible for the payment of announcement and advertising tax to the relevant municipalities on behalf of taxpayers.
• Announcement and Advertising Tax Declaration and Accrual
  The announcement and advertising tax shall be accrued upon declaration to be submitted to the competent municipality:
  1. before making the announcement or advertisement if the taxpayer advertises directly on their behalf, or
  2. by the 20th day of the month following the announcement and/or advertisement is made, if the announcement and/or the advertising is made by those who carry out announcement and advertisement activities as a regular profession.

  The Announcement and Advertisement Tax is paid within the declaration submission period. However, municipal councils are authorized to collect the annual tax for advertisements in two installments within the year.
  As for (i) all fixed announcements and advertisements, e.g. signboards, billboards, hung on the façades of stores, industrial and commercial establishments and freelancers, (ii) the announcements and advertisings placed inside or outside the motor vehicles, and (iii) illuminated or projection announcements and advertisings, the announcement and advertising tax declaration must be submitted to the competent Municipality until the end of January each year, and the accrued tax shall be paid until this date. The tax related to the fixed announcements and advertisements shall accrue upon the declaration comprising the type, dimension, illumination and location of the fixed advertisements.

• Failure to Fulfill the Obligation of Announcement and Advertising Tax Declaration
  In case taxpayer fails to submit the Announcement and Advertising Tax Declaration on time, or if the submitted declaration includes inaccurate or missing information, loss of tax penalty and interest of default shall be applied according to the relevant articles of Tax Procedure Law numbered 213.

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