02.01.2024/4
The Special Communication Tax Amount to be Applied in the First Establishment of Mobile Phone Subscription was Determined as 400.00-TL
With the Special Communication Tax General Communiqué Serial No. 22 published in the Official Gazette dated 30.12.2023 and numbered 32415 (2nd Repeated), the amount of special communication tax to be applied in the first establishment of mobile phone subscription has been redefined.
In the third paragraph of Article 39 of the Expense Taxes Law No. 6802, “Twenty million liras special communication tax is also levied on the first establishment of a mobile telephone subscription (except for the first establishment of a mobile telephone subscription that is not used for audio, visual communication or general purpose internet access, except for those that are used for data transfer between machines for remote monitoring and execution of business and services by a central server and that are mandatory for their execution, and operator changes). This amount is applied each year by increasing the revaluation rate determined in accordance with the provisions of the Tax Procedure Law No. 213 for the previous year. Fractions not exceeding five percent of the calculated amount are “not taken into account.
Pursuant to this provision, the lump sum tax amount in question has been determined as 400.00-TL as of 1.1.2024.
The relevant Press releaseis available here.
Sincerely,
BİLGENER
