Administrative Fee
In the first and second paragraphs of Article 11 titled “Authorization Fee” of Law No. 5809 on Electronic Communications;
“(1) The authorization fee consists of administrative fees and usage right fees.
(2) The Authority; for the purpose of contributing to the costs arising from market analysis, preparation and implementation of regulations, supervision of operators, technical monitoring and inspection services, market control, international cooperation, harmonization and standardization activities, and all other administrative expenses, taking into account international obligations, collects administrative fees from operators not exceeding five per thousand of the operator's net sales of the previous year. (Additional sentences: 28/11/2017-7061/97 art.) However, the annual administrative fee collected cannot be less than the lower limit of 10,000 Turkish Lira. This lower limit is applied by increasing it each year by the revaluation rate determined pursuant to the provisions of Tax Procedure Law No. 213 dated 4/1/1961 in relation to the previous year. The procedures and principles regarding this are determined by the Authority.” provisions,
In Article 15 titled “Authorization Fee” of the Authorization Regulation Regarding the Electronic Communications Sector;
“(1) The authorization fee consists of administrative and usage right fees.” provision and in Article 16 titled “Administrative Fee”;
“(1) (Amended:OG-1/5/2021-31471) The operator pays an administrative fee in the amount of thirty-five ten-thousandths of its net sales as reflected in the income statement for the previous year each year. The base for this fee is the net sales of the operator for the period it is authorized. However, the annual administrative fee collected cannot be less than the lower limit of 10,000 Turkish Lira. This lower limit is applied by increasing it each year by the revaluation rate determined pursuant to the provisions of Tax Procedure Law No. 213 dated 4/1/1961 in relation to the previous year. This application is valid for net sales obtained as of 1/1/2018.
(2) The Authority, for the purpose of contributing to the costs arising from market analysis, preparation and implementation of regulations, supervision of operators, technical monitoring and inspection services, market control, international cooperation, harmonization and standardization activities, and all other administrative expenses, taking into account international obligations, is authorized to increase or decrease the rate of the aforementioned administrative fee to be collected from operators not exceeding five per thousand of the operator's net sales of the previous year.
(3) The administrative fee is deposited into the Authority's bank account by the last day of June of each year following the year in which the authorization is granted, unless otherwise determined by the Authority.
(4) (Amended:OG-1/5/2021-31471) Operators pay the lower limit amount specified in the first paragraph in advance and in full for the year in which they are authorized for the first time. Operators must submit to the Authority, by the end of May of the year following the year of authorization, the income statements approved by the tax office, authorized certified public accountant or sworn-in certified public accountant containing their net sales amounts for the authorized period within the year they first receive authorization. Operators must submit to the Authority, by the end of May of the following year, the income statements approved by the tax office, authorized certified public accountant or sworn-in certified public accountant containing their net sales amounts for each subsequent year. If operators fail to submit the aforementioned documents to the Authority; the administrative fee is calculated based on the net sales amounts in the Corporate Tax Return and/or Provisional Corporate Tax Returns for the dates the operator holds the authorization, and the aforementioned lower limit amount. The operator makes the administrative fee payment based on this calculated amount.
(5) (Amended:OG-1/5/2021-31471) Operators whose all authorizations are canceled/transferred pay the administrative fee based on their net sales for the period up to the date of cancellation/transfer within one month from the date of cancellation/transfer, and if they have not paid the administrative fee for the previous year, based on the net sales for that year at the rate and lower limit specified in the first paragraph. The administrative fee lower limit for the year of cancellation is calculated pro rata.
(6) Operators mentioned in the fifth paragraph are obliged to submit to the Authority within one month from the date of cancellation/transfer the income statement approved by the tax office, authorized certified public accountant or sworn-in certified public accountant for the period on which the administrative fee payment is based, other approved financial statements requested by the Authority, and the receipt regarding the payment made. If these documents are not submitted to the Authority within one month from the date of cancellation/transfer, the administrative fee is calculated based on the net sales amounts in the Corporate Tax Return and/or Provisional Corporate Tax Returns for the dates the operator holds the authorization. The operator makes the administrative fee payment based on this calculated amount.
(7) If the administrative fee is not paid by the operator by the final payment dates stipulated in the third and fifth paragraphs, interest is applied at the rate of delay interest calculated according to the procedure specified in Article 51 of Law No. 6183 on the Collection Procedure of Public Receivables dated 21/7/1953 from this date onward.
(8) (Amended:OG-1/5/2021-31471) All authorizations of operators who do not partially or fully pay the administrative fee to be collected as of the end of June, together with the applicable interest, by the last day of September are canceled. If it is later determined by the Authority that the administrative fee has been underpaid, all authorizations of operators who do not pay the detected shortfall amount together with interest within one month from the notification by the Authority are canceled. However, for authorizations related to electronic communications services that involve national-scale frequency band usage and are to be provided by a limited number of operators, the Authority decides by obtaining the opinion of the Ministry regarding their cancellation on the grounds stated in this paragraph.
(9) The administrative fee amounts not partially or fully paid within the periods specified in the fifth and eighth paragraphs are collected by the relevant tax office pursuant to the provisions of Law No. 6183 together with interest upon notification by the Authority and recorded as revenue of the Authority.
(10) Unless otherwise specified in the relevant tender specification, operators authorized with usage rights whose number is limited are subject to the obligations in this Article regarding administrative fees.
(11) Operators who sign a duty or concession agreement with the Authority and are obliged to pay contribution shares to the Authority's expenses do not pay an additional administrative fee.” provisions are included.
In this regard, the operators authorized by our Institution are obliged to pay administrative fees, and in accordance with this obligation, by the last day of June each year;
- 0.35% (thirty-five ten-thousandths) of the annual net sales revenue corresponding to the authorized period of the previous year,
- If the said amount is less than 79,622 TL determined for 2024, 79,622 TL, and for 2025 if less than 114,600 TL, 114,600 TL, and the amount calculated by increasing it each year by the revaluation rate determined pursuant to the provisions of Tax Procedure Law No. 213,
must be deposited into our Institution's IBAN No: TR21 0001 0017 4534 2772 8252 43 account at Ziraat Bank Ankara Public Corporate Branch with the notation “Administrative Fee Payment”.
