Operators' Obligations Regarding the Universal Service Contribution Fee

In Article 6 of the Law No. 5369 on Universal Service, titled “Revenues of universal service”;

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b) (Amended: 28/11/2017-7061/83 art.)⁽¹⁾ Türk Telekom shall pay 1% of its annual net sales revenue as treasury share by the end of April of the following year; operators other than those obligated to pay treasury share shall pay 1% of their annual net sales revenue by the end of June of the following year; and operators that are required to pay treasury share due to their activities but also provide services not subject to treasury share payment shall pay 1% of their annual net sales revenue not constituting the basis for treasury share to the Authority's account as universal service contribution share by the end of June of the following year, and the Authority shall, by the end of the following month,

c) (Amended: 28/11/2017-7061/83 art.)⁽¹⁾The Authority shall notify the Ministry of the 10% share paid by operators obligated to pay treasury share, by the end of the month following the payment month,

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This amount shall be transferred to the Ministry's Central Accounting Office account within the same period and recorded as revenue under “Universal service revenues” in the budget.

(Amended second paragraph: 28/11/2017-7061/83 art.)⁽¹⁾Contribution shares not paid within this period shall be collected and pursued in accordance with the provisions of the Law No. 6183 dated 21/7/1953 on the Collection Procedure of Public Receivables upon the Authority's application to the relevant tax office. Collections made by tax offices shall be transferred to the Authority's account by the end of the following month. Late payment interest shall be applied to contribution shares not paid on time, from the due date until the payment date, in accordance with Article 51 of Law No. 6183.”

and as stipulated in the Supplementary Article 1 of the same Law;

“In the implementation of clause (b) of the first paragraph of Article 6 of this Law regarding universal service revenues, the pro-rata principle shall be applied based on the start and end dates of the authorization for determining operators' annual net sales revenues. The date of 25/6/2005 shall be taken as basis in the implementation of this provision and the exception provision regulated in the second paragraph of Article 7 of this Law.”

accordingly, operators are obligated to pay universal service contribution shares, and in accordance with this obligation, they must pay 1% (one percent) of their annual net sales revenues corresponding to the period they were authorized in the previous year to our Authority by the last day of June each year.