Communication Tax is an expenditure tax. This tax regulated by the Expenditure Tax Law (No.6802).
The subject of the tax are the mobile phone services, radio and TV broadcasting services and internet services.
- All types of installation, transfer and telecommunication services given by mobile phone operators are subject to Special Communication Tax. 25%.
- Radio and TV broadcasting services via satellites or cable platforms are subject to Special Communication Tax. 15%.
- Internet services given by cable platform , regular internet grid and mobile phone are subject to Special Communication Tax. 5%.
- In addition to this, first subscription of the mobile phone is charged to lump-sum tax approximately 20 US dollars, only once.
The tax base for Special Communication Tax is the same as the Value Added Tax base. Mobile phone operators who are the taxpayers of the tax, will declare the communication tax on the Value Added Tax returns and pay the accrued tax by the 15th day of the following month.
This tax is not added the Value Added Tax base. In other words, Value Added Tax base do not include The Communication Tax.