Telecommunication services are subjected to a special communication tax. This tax is not included in the VAT base. Special communication tax rates are as follows:

– On mobile electronic communication services (including sales for pre-paid lines): 25%

– The services regarding the transmission of radio and television broadcasts on satellite platforms and cable medium: 15%

– The wired, wireless, and mobile provision of internet services : 5%

– Electronic communication services not listed above: 15%

Taxpayers are the operators who provide electronic communication services.

The tax base for special communication tax is the same as the VAT base. Taxpayers will declare the communication tax on the VAT returns and pay the accrued tax by the 15th day of the following month. Special communication tax is not deductible for income and corporate tax purposes.