Do you know what special communication tax is?
3. SPECIAL COMMUNICATION TAX
(Law No. 6802, Official Gazette No. 9362 dated 23.07.1956) Telecommunication services are subject to special communication tax. This tax is not included in the VAT base. Special communication tax rates are as follows:
On mobile electronic communication services (including the sales for pre-paid lines) %25, The services regarding the transmission of radio and television broadcasts on satellite platforms and cable medium 15%,
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The internet providing services by wired, wireless and mobile 5%, Electronic communication services not listed above 15%.
Tax payers are the operators who provide the electronic communication services. The tax base for special communication tax is the same as the VAT base. Tax payers will declare the communication tax on the VAT returns and pay the accrued tax by the 15th day of the following month. Special communication tax is not deductible for income and corporate tax purposes. In 2015, 1.16% of the General Budget Tax Revenues comes from special communication tax and the total amount of tax revenues derived from special communication tax is 4.731.654.000 TL (Turkish Lira).
Source: The Republıc Of Turkey Mınıstry Of Fınance Revenue Administration
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