Recycling Participation Share (GEKAP) SAP Solution
Recycling Participation Share (GEKAP) In line with the principles of sustainable environment and sustainable development of the Environmental Law No. 2871, specific products and articles are recovered at the sales points for bags, from importers for other products is a tax obligation to be collected from taxpayers for the collection of the contribution fee.
With the Sorgera SAP GEKAP solution, it allows you to accurately and completely report the transactions you carry out as a market/importer for products covered by GEKAP, based on sales, purchasing, and production data, based on the unit share determined by the government annually for the product/product groups.
PACKAGING, TIRE, ACCUMULATOR, BATTERY, MINERAL OIL, VEGETABLE OIL, ELECTRIC, ELECTRONIC GOODS, and PHARMACEUTICALS are included in the category of goods subject to declaration and/or contribution payment within the scope of the recovery contribution share (GEKAP).
Effective start date:- Bags : 01/01/2019
- Other goods: 01/01/2020
Statement Period:
- 2020: 6 months for all taxpayers
| Term | Deadline for Submission of Declaration and Payment |
| First Term: January-February-March-April-May-June |
4 August 2020 |
| Second Term: July-August-September-October-November-December |
31 January 2021 |
- 2021: 3 months for all taxpayers
| Term | Deadline for Submission of Declaration and Payment |
| First Term: January-February-March |
21 April |
| Second Term: April-May-June |
31 July |
| Third Term: July-August-September |
31 October |
| Fourth Term: October-November-December |
31 January |
**With the General Communiqué of the Recycling Participation Share Declaration (GEKAP) Sequence No: 1, the declaration period determined for the corporate taxpayers monthly, for the others three months, the notification regarding the amendment to the General Communiqué of the Recycling Participation Share Declaration (GEKAP) (Sequence No: 3) has changed in this way.
Key Questions:
1. Who will submit the Recycling Participation Share (GEKAP) Declaration?
- Those who place the products/articles/materials in the Annex-1 list of the Environmental Law to the domestic market (those who put them on the market) and/or import them (importers) make the payment by submitting a Recycling Participation Statement.
Statement Period:
2. PENALTY Application?
| Failure to fulfill the notification and declaration obligations on time and/or completely, an administrative fine of 22.109 TL |
| 20% administrative fine for not paying the recovery contribution |
| The criminal complaint against those who issue false and misleading documents about the provisions of the Turkish Penal Code for forgery of the document |