Known as the earthquake tax implemented after the Marmara Earthquake in 1999 Special communication tax, It was promoted by presidential decree.
2021 Special Communication Tax rate increased to 10 percent
In the Official Gazette in the decision “It was decided that the annexed Decision on the re-determination of the rates in subparagraphs (a), (b), (c), (d) of the first paragraph of Article 39 of the Expenditure Tax Law numbered 6802, in accordance with the seventh paragraph of the aforementioned article.”
All kinds of mobile electronic communication, radio and television broadcasts, wired-wireless internet service provider services at the rates specified in the relevant articles SCT at 7.5 percentwith the new decision increased to 10 percent.
Which services were getting SCT?
Article 39 and clauses of the relevant law are as follows:
“Operators who are authorized or deemed authorized by signing a duty or concession agreement with the Information Technologies and Communication Authority in accordance with the Telegram and Telephone Law No. 406, or by notifying this Authority in accordance with the Electronic Communications Law No. Except for those who have rights, management and operation authority of satellite orbit positions under national sovereignty with the authorization contract, except for all services)
a) 10 percent of facility, transfer, transfer and communication services within the scope of all types of mobile electronic communications management (including sales for prepaid lines),
b) 10 percent of services for the transmission of radio and television broadcasts through satellite platforms and cable media,
c) Wired, wireless and mobile internet service provider service 10 percent,
D) Other electronic communication services not covered by a, b and c clauses 10 percent.