CEVAP:

Tax Object: Certain telecommunication services are subject
to special communication tax.

Taxable Event: Special communication tax is imposed on the performance of certain communication services such as mobile electronic communication services, the services regarding the transmission of radio and television broadcasts on satellite platforms and cable medium, the internet providing services by wired, wireless and mobile and other electronic communication services.

Tax Payer: Tax payers of the special communication tax are the operators who provide the electronic communication services.

Tax Base: The tax base for special communication tax is the same as the VAT base. Unlike special comsumpiton tax, this tax is not included in the VAT base.

Tax Rate: Special communication tax rates are as follows: 25% mobile electronic communication services (including the sales for pre-paid lines), 15% for the services regarding the transmission of radio and television broadcasts on satellite platforms and cable medium, 5% for the internet providing services by wired, wireless and mobile, 15% for the electronic communication services not listed above.