TRT's main source of revenue is governed not in Law No. 2954 but in a separate statute: Turkish Radio-Television Corporation Revenues Law No. 3093 of 4/12/1984.
The Purpose of the Law - Art. 1
Prepared for the purpose of providing the Turkish Radio-Television Corporation with a continuous and sufficient source of revenue, this Law covers the assessment and collection procedures of the fees to be taken from radio, television, video and combined devices and from all kinds of devices capable of receiving visual and/or audio broadcasts, and of various revenues.
The Corporation's Revenues - Art. 2
| Subpara. | Revenue item |
|---|---|
| a | The fees to be collected from radio, television, video and combined devices |
| b | Repealed: 21/12/2021-7346/5 |
| c | Contributions to be made from the general budget |
| d | Every kind of announcement and advertisement made by radio and television and operating revenues |
| e | (Added: No. 3383 - 1987) Revenues to be obtained from the production, publication and sale of films, tapes, records, sheet music, magazines, books and the like |
| f | (Added: No. 3383 - 1987) Revenues to be obtained from every kind of commercial transaction and partnership relating to radio and television |
| g | (Added: No. 3383 - 1987) Admission fees to concerts, performances and similar programmes to be organised, and the revenues from announcements and advertisements to be made at those venues |
| h | Every kind of donation, aid and other revenues to be made |
The Banderole Requirement - Art. 3
(Amended first paragraph: 10/9/2014-6552/104) - Those who manufacture the devices stated in Art. 1 of this Law before sale, and those who import them on entry into free circulation, are obliged to obtain a banderole or label. Those banderoles or labels are given by TRT or by other institutions or organisations that the Corporation authorises.
The Rates - Art. 4/a
Once only, over the VAT base (excluding special consumption tax) in the sales invoice in manufacturing, and over the VAT base (excluding special consumption tax) in the customs entry declaration in importation:
| No. | Device | Rate |
|---|---|---|
| 1 | Colour television | 8% |
| 2 | Black-and-white television | 8% |
| 3 | Radio, portable radio-cassette, radio-record player | 8% |
| 4 | Video | 12% |
| 5a | Video-television-radio / video-television / radio-television | 12% |
| 5b | Music sets and the like | 10% |
| 6 | Mobile telephones (Added: No. 7033 - 2017) | 6% |
| 7 | Computers and tablet computers (Added: No. 7033 - 2017) | 2% |
| 8a | Land vehicles (Added: No. 7033 - 2017) | 0.4% |
| 8b | Other vehicles (Added: No. 7033 - 2017) | 0.01% |
| 9 | Television receivers designed to be connected to a video display or screen (including satellite receivers and set-top media boxes) (Added: No. 7033) | 10% |
| 10 | All kinds of devices other than those listed above capable of receiving visual and/or audio broadcasts | 10% |
The President's Power - Art. 4/d
Art. 4/b: the fees to be taken once only from devices to be brought from abroad other than for the purpose of commercial importation are determined as fixed amounts by the President each December, to be valid from the following calendar year.
Collection and Periods - Art. 5
| Who | What they do | Period |
|---|---|---|
| Manufacturers and importers | Declare and pay by declaration the fees collected from the devices they sold in a month | By the tenth of the third following month at the latest |
| The customs administrations | Collect the banderole fees separately from the customs duties and transfer them to TRT | The monthly collection total by the fifteenth day of the following month at the latest |
(Added: No. 6552 - 2014) In respect of receivables whose collection is provided for under Law No. 6183, the Corporation exercises the powers that Law gives to the collection office and other authorities; it may assign its central and provincial service units in the capacity of a collection office.
Its Connection with Law No. 2954
The two statutes were designed together: Art. 7 of Law No. 3093 repealed the articles of Law No. 2954 on revenues (Art. 35, Arts. 38-43, provisional Art. 6) and the penal subparagraphs 63/b and /c; Art. 9 amended the definition of a combined device in Art. 3/j of Law No. 2954.
We cover the definitions in the definitions guide and the repealed provisions in the repealed articles guide.
Device Standards - Art. 58 of Law No. 2954
Alongside the banderole there is also a standards obligation. Art. 58 of Law No. 2954: in the manufacture and importation of radio and television receiver devices, compliance with the standards to be determined by a regulation to be prepared is compulsory; the manufacture and importation of devices not complying with those standards is not permitted. Importers and manufacturers are obliged to notify the technical characteristics and information, the instructions for use and the assembly diagrams of the devices.
We cover the penalties for breach of those obligations in the penal provisions guide.
Summary
TRT's revenues are governed by Law No. 3093. Those who manufacture the devices must obtain a banderole or label before sale and those who import them on entry into free circulation. The rates vary from 0.01% to 12% according to the type of device; mobile telephones, computers, tablets, vehicles and set-top boxes were brought within the scope in 2017 by Law No. 7033. The power to increase the rates up to twice and to reduce them to zero lies with the President.