– Decree of the President No. 5359 published in the Official Gazette dated 29/3/2022 and numbered 31793, and the Communiqué on re-determining the VAT rates to be applied in house deliveries,
– Explanations on the “Optional Full Withholding Application” brought to be implemented in the transactions within the scope of the partial withholding application regulated within the framework of the authority granted by Article 9 of the VAT Law No. 3065,
– Implementation of partial withholding in iron and steel ingot deliveries,
– Communiqué regulations regarding the amendments made with the Presidential Decision No. 5189 published in the Official Gazette dated 13/2/2022 and numbered 31749,
– Implementation of partial withholding in the deliveries of Iron-Steel products,
– Communiqué regulations regarding the increase of the portion of taxpayers’ refund requests in cash or deduction, which will be fulfilled without seeking a tax inspection report, CPA report or collateral, from 5,000 TL to 10,000 TL,
– Communiqué arrangements made within the framework of the authority granted to our Ministry by Article 32 of the Law No. 3065 on refunds up to a certain percentage of the export value by sectors, instead of VAT incurred, in returns arising from export transactions made by manufacturers,
– Explanations on the definition of retail delivery in the section (III/B-1.1.) of the Communiqué,
– Explanations regarding the net area application in the section (III/B-2.1.3.) of the Communiqué,
– Communiqué regulations that allow for the cash refund of VAT incurred due to transactions within the scope of the 34th row of the list (II) included in the annex of the Council of Ministers Decision No. 2007/13033 and which cannot be compensated by discount, within the year,
– With the Presidential Decision No. 5359 published in the Official Gazette dated 29/3/2022 and numbered 31793, the Communiqué regulations regarding the determination of the VAT rate as 18% in the passenger car deliveries made by the taxpayers engaged in motor land vehicle trade by applying a special tax base.
Source: gov.tr
