INFORMATION REGARDING ADVERTISING AND PROMOTION TAX
We have received information that Ankara Metropolitan Municipality and Yenimahalle Municipality have assessed advertising and signage taxes for our industrialists and have begun sending out notifications regarding this.
Article 14 of the Municipalities Law No. 5393 defines the duties and responsibilities of municipalities. The text of the article explicitly states that the provisions of the Organized Industrial Zones Law No. 4562 are reserved. According to Article 12 of the Organized Industrial Zones Law No. 4562, "advertisement and publicity revenues" are included among the revenues of the Organized Industrial Zone. Due to these legal regulations, discussions were held with the Ankara Metropolitan Municipality Financial Services Department, and an agreement was reached that advertisement and publicity tax should not be collected by municipalities.
Following our review and research into whether there are any precedent court decisions on this matter, we have determined that in lawsuits filed by some businesses located in other Organized Industrial Zones seeking the cancellation of advertising and publicity taxes levied against them, the courts ruled in favor of canceling these taxes. The precedent decisions are attached.
For these reasons, we would like to inform you that if you have received notifications regarding the advertising and signage taxes assessed by the relevant Municipalities, you should proceed in accordance with the aforementioned legislation and precedents, taking into account the legal time limit for filing a lawsuit. 15.02.2016
Ostim Organized Industrial Zone Board of Directors
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