All kinds of announcements and advertisements done within
municipal borders and adjacent areas are subject to Announcement
and Advertisement Tax. Natural or legal persons, who make the
advertisement on their or other's behalf, are considered as
taxpayers of the relevant tax. Advertisement companies, who conduct
announcement and advertisement works on behalf of others, are
liable to pay the taxes of announcements and advertisements on
taxpayers' behalf. Announcement and Advertisement Tax payments
can be made through registered municipalities' e-municipality
system and related banks.
As per the Law on Municipal Revenues numbered 2464, and articles
of 7 (g) and 23 (e) of the Law for Metropolitan Municipalities; in
case declarations are not submitted or submitted as incomplete, a
slip is issued in accordance with the relevant articles of the Tax
Procedural Law numbered 213, and a loss of tax penalty and overdue
interest are applied.
