The provisions for the funding of the public service broadcasting are regulated by the “Turkish Radio-Television Revenues Law No.3093”(“Law No.3093”). According to Law No.3093, companies importing radios, televisions, videos and combine devices to Turkey for commercial purposes are obliged to obtain a special tax stamp, namely “TRT bandrol”, before commencing the importation procedures. This special stamp is provided by the Turkish Radio and Television Authority (“TRT”) or other institutions authorised by TRT. Importers bringing those goods into Turkey are obliged to pay a “one-off fee” on the VAT base indicated on the customs declaration form. The referred one-off fee will be calculated at the rate of between 8% and 16% depending on the specifications of the goods to be imported.
In case of importing the referred goods without obtaining “TRT bandrol”, the importer would be subject to an administrative fine at the amount of the sales price of each good.
According to the “Law on Income of Turkish Radio and Television Corporation” it is obligatory to obtain stickers (bandrols) or labels for those who import and manufacture the devices specified by the law before the sale; of equipment. Related to this, according to the Article 4 of “Law on Income of Turkish Radio and Television Corporation”, those who import these devices shall pay sticker (bandrol) fee calculated by using the VAT base (excluding Special Consumption Tax) stated in the Import Declaration for once.
In addition, according to 5th article of the Law, “Bandrol Fee Declaration” shall be submitted monthly to the TRT institution which includes the sales of the related month matched with the importations and their bandrol payments. The declarations shall be submitted every month to inform TRT about the related month’s sales which bandrol liability occurs. The copies of import declarations and invoices are also required to be attached to the bandrol fee declaration. Also not to forget that according to the Decree numbered 2012/3012 some of these devices are subject to Culture Fund payments of rate over CIF value.