What is GEKAP?

GEKAP, which stands for the Recovery Participation Fee, is the name given to the amount specified in the annexed numbered list of the Environmental Law No. 2872 in accordance with the regulations regarding the Recovery Participation Fee for products offered for sale in the market according to the type of product. In short, the Recovery Participation Fee as of 2019 covers the revenue collected by the government per piece from plastic bags, and in accordance with the regulation published in the official gazette No. 30995, batteries, mineral oils, tires, vegetable oils, medicines, and electrical or electronic goods other than plastic bags are added to the required participation fee due to the regulation concerning the recovery participation fee.

Who Provides GEKAP?

It is possible to list who will provide the recovery participation fee as follows:
● Those who offer products, goods, materials, and similar items listed in Annex-1 of the Environmental Law for sale in the country.
● Those who import products, goods, materials, and similar items listed in Annex-1 of the Environmental Law.
Citizens who offer and import the mentioned products are considered liable to provide GEKAP.

How Often is GEKAP Submitted?

The deadlines for submitting GEKAP are as follows:
● First period: January-February-March. (final date April 30)
● Second period: April-May-June. (final date July 31)
● Third period: July-August-September. (final date October 31)
● Fourth period: October-November-December. (final date January 31)

Generally, individuals required to submit GEKAP are expected to make their payments by the due date.

How is GEKAP Calculated?

There are various pages on the internet that explain how to calculate GEKAP. To be able to calculate GEKAP, data such as the quantity of the product, product unit of measure, product measurement amount, tariff measurement amount, and tariff amount must be known.

How is GEKAP Refund Made?

GEKAP declarations are created and arranged electronically through the e-declaration system. GEKAP declarations for citizens subject to income or corporate tax liabilities are paid to the tax office to which they are bound in terms of income or corporate tax. For individuals not subject to income or corporate tax, the payment is made to the tax office located at their residence address, and for legal entities other than individuals, it is made to the tax office where their legal center or workplace is located. If the declared amount exceeds 50,000₺, it must be reviewed and approved by an environmental officer.

Is GEKAP Mandatory?

As of January 1, 2020, due to the eleventh additional article of the Law No. 2872, it has become mandatory and formalized to declare the Recovery Participation Fee Declaration (GEKAP) electronically, following the authority granted to the Ministry of Treasury and Finance. Persons required to declare and pay GEKAP must keep the relevant data for at least 5 years. In addition, there is a penalty for the amount of GEKAP identified as unpaid under the environmental law, and those penalized are obliged to pay 20% more than the GEKAP amount.