The Special Communication Tax to be applied in the first registration of mobile phone subscription has been determined as 260,00-TL
With the publication of General Communiqué No. 21 on Special Communication Tax in the Official Gazette No. 32059 (2nd Repetition) on 30.12.2022, the amount of special communication tax to be applied for the initial installation of mobile phone subscriptions has been re-determined.
According to the third paragraph of Article 39 of the Law No. 6802 on Expense Taxes, it is stated that, “For the initial establishment of a mobile phone subscription (excluding those used for machine-to-machine data transmission and those required for the remote monitoring and execution of services by a central server, as well as for voice, visual communication, or general-purpose internet access), a special communication tax of twenty million lira shall be applied. This amount is increased each year according to the revaluation rate determined under the provisions of the Tax Procedure Law No. 213 for the previous year. Fractions exceeding five percent of the calculated amount are disregarded.”
In line with this provision, the fixed tax amount has been determined as 260.00-TL, effective from 01.01.2023.
You can access the relevant Communiqué here.
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BİLGENER