GEKAP

Gekap was published in the Official Gazette on 31 December 2019 and entered into force in order to protect the environment, prevent environmental pollution and limit the use of products that adversely affect the environment. After the recycling of products such as plastic bags, packaging, tires, accumulators, which are put on the market, the recovery contribution fee is collected before they are put on the market again as a refurbished product. The products within the scope of Gekap are plastic, paper-cardboard, glass, metals, tires, etc. has been determined. Recycling contribution amounts, on the other hand, are determined according to the type, weight and amount of the product, as specified in an attached list of the environmental law. It has been determined that Gekap declarations will be made every 6 months in 2020 and every 3 months starting from 2021. The points to be considered while preparing the Gekap declaration are as follows.

There is no delay obligation in placing empty packages on the market. However, there is a delay obligation in placing the product on the market together with the product inside the packages.

Regardless of whether the substances, products, materials or protected stored goods in the packages are subject to a seizure or not, the recovery contribution applies.

For reusable packages, within the scope of the deposit system, a gekap statement will be made, but no payment will be made if the ministry approves. For packages that are not collected back, a gekap payment will be made.

Exports are outside the scope of gekap. Export registered deliveries must be retained for documentation.

Gekap declaration and persons responsible for payment must keep their declaration-related data for at least one year.

If the Gekap declaration amount is more than 50.000 TL, it must be examined and approved by the environmental officer.

Gekap declarations are made through the e-declaration system. It is given to the corporate or income tax office of the place where it is located.

If the total amount of recovery contribution amount to be deducted in a declaration period is more than the total amount of recovery contribution to be declared by taxpayers, the difference will be transferred to the next declaration period.

A declaration is made for the primary (sales) packages of the products that are put on the market as packaged, but no gekap is charged for these packages. Gekap is charged for the packaging of these products other than the primary packaging. In addition, in cases where delay collection is not made from the products to be taken, there will be an obligation to make a declaration and pay contribution fee for the primary packaging of these products.

20% more than the amount of gekap, which is determined not to be paid in accordance with the Environmental Law, is applied as a penalty.