COMMUNIQUE ON AMENDING THE VALUE ADDED TAX GENERAL APPLICATION COMMUNIQUE NO. 45
Official Gazette No:
32115
Official Gazette Date:
25/02/2023
ARTICLE 1 – Value Added Tax General Implementation Communiqué published in the Official Gazette dated 26/4/2014 and numbered 28983 (III/B-3.) with the third paragraph of the section (III/B-3.2.5.) The phrases “28, 29, 31 and 34th order of the list (II) numbered in the annex to the Council of Ministers Decision No. 13033” phrases “Provisional Article 10 of the Council of Ministers Decision no 2007/13033 and 28, 29, 31 and 34 of the list no. third row”.
ARTICLE 2 – The following section with its title has been added to come after the section (VI/Ç-2.) of the same Communiqué.
“3. VAT Refund Application During the Force Majeure Period Announced by the Ministry of Treasury and Finance for the Provinces Affected by the Earthquake in Kahramanmaraş
Regarding the earthquake disaster that occurred in Kahramanmaraş on 6/2/2023, a state of force majeure was declared by our Ministry in Adana, Adıyaman, Diyarbakır, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye, Şanlıurfa and Elazığ provinces and in Gürün district of Sivas province. was found appropriate.
In this context, it has been accepted that the taxpayers who have a liability record as of the date of the earthquake in the mentioned places are in a state of force majeure between 6/2/2023 and 31/7/2023 (including this date) in terms of the implementation of tax laws due to these liabilities.
The deadlines for filing tax returns and notifications during force majeure have been extended.
On the other hand, whether it is within the scope of force majeure or not, in order for taxpayers to request VAT refund, declarations regarding the said tax must be submitted and the requested VAT amount must be shown in these declarations.
In this respect, taxpayers within the scope of force majeure may request VAT refund during the force majeure period by submitting a VAT declaration and submitting the necessary documents to the tax office.
On the other hand, in the fulfillment of VAT refund requests during the force majeure period, although the procedures and principles determined in various sections of this Communiqué regarding the refund types are preserved, refund requests to be made until the beginning of the month following the (prolonged) submission date of the VAT declarations included in the force majeure period (ATU and It has been deemed appropriate to take action in line with the procedures and principles stated below in terms of the results included in the “VAT Refund Control Report” to be produced as a result of the inquiry made by the VATİRA system based on the pre-control report).
a) Refund requests on account;
1- In terms of the control report produced as a result of the inquiry made by the VATİRA system and the amounts found to be free of negativity as a result of the controls made by the tax office, the refund request is fulfilled in accordance with the general provisions.
2- In the control report produced as a result of the inquiry made by the VATİRA system, the refund of the portion corresponding to the negativities determined to be caused by the taxpayers (including sub-taxpayers) not submitting a VAT declaration due to force majeure and/or not making a Ba-Bs declaration;
– 12.5% of this amount in refund requests of taxpayers holding HIS certificates,
– 25% of this amount in refund requests of taxpayers holding ITUS certificates,
– At the rate of 50% for taxpayers who do not have HIS and ITUS certificates for refund requests for which a CPA report, tax inspection report or guarantee is not sought, and 120% of this amount for refund requests for which CPA report, tax inspection report or guarantee is sought.
performed if a guarantee is given.
3- In the control report produced as a result of the inquiry made by the VATİRA system, and as a result of the controls made by the tax office, the deduction request for the negativities detected, other than force majeure, is evaluated within the framework of the general provisions.
For example; (A) Ltd., which does not have HIS and ITUS certificates. Ltd. Şti. declared a refund of 500.000 TL in the VAT declaration it submitted on 28/3/2023 due to export deliveries in February/2023. (A) Ltd. Şti., with a standard refund request petition, requested the deduction of 500,000 TL refund amount from tax debts and sent the documents required for refund requests in electronic environment. As a result of the inquiries made by the VATİRA system and the controls made by the tax office, no negative was detected for the 300.000 TL part of the amount requested to be refunded, and a negative one was determined for the 200.000 TL part. 150.000 TL of this 200.000 TL is due to the fact that the taxpayers within the scope of force majeure did not submit their VAT declaration for the relevant period.
In this case, (A) Ltd. Şti.’s return request regarding export deliveries in February/2023 period, within the framework of the general provisions, of the 300.000 TL part of which no negativity has been determined; It is possible to fulfill the 150.000 TL part of the part that is determined to be negative, which corresponds to the purchases made from the taxpayers within the scope of force majeure, if 75.000 TL guarantee is given. The portion of 50,000 TL corresponding to the purchases made from the taxpayers who are not within the scope of force majeure (or from the taxpayers who are within the scope of force majeure in the periods that are not within the scope of force majeure) is evaluated within the framework of the general provisions.
(A) Ltd. Ltd. Şti. has an ITUS certificate, if a guarantee of 37.500 TL is given for the 150.000 TL part of the part, which is determined to be negative, for the purchases made from the taxpayers within the scope of force majeure, the refund request of 150.000 TL is fulfilled.
(A) Ltd. Ltd. Şti., if a guarantee of 18.750 TL is given for the 150.000 TL part of the part of which negativity is determined, which corresponds to the purchases made from the taxpayers within the scope of force majeure, the refund request of 150.000 TL is fulfilled.
b) Cash refund requests;
1- The cash refund request is fulfilled in accordance with the general provisions in terms of the amounts found to be free of negativity in the control report produced as a result of the inquiry made by the VATİRA system and as a result of the controls made by the tax office.
2- Refund in cash the portion of the control report produced as a result of the inquiry made by the VATİRA system, of the portion of the negativities determined to be caused by the taxpayers (including sub-taxpayers) not submitting a VAT declaration due to force majeure and/or not making a Ba-Bs declaration;
– 30% of this amount in refund requests of taxpayers holding HIS certificate,
– 60% of this amount in refund requests of ITUS certificate holders,
– In refund requests of taxpayers who do not have HIS and ITUS certificates, 120% of this amount
performed if a guarantee is given.
3- In the control report produced as a result of the inquiry made by the VATİRA system, and as a result of the controls made by the tax office, the cash refund request, which corresponds to the negativities determined, except for force majeure, is evaluated within the framework of the general provisions.
For example; (B) A.Ş., which does not have HİS and ITUS certificates, declared a refund of 800.000 TL in the VAT declaration it submitted on 28/4/2023 due to the machinery deliveries it made to taxpayers holding investment incentive certificates in the March/2023 period. (B) A.Ş. requested a cash refund of this amount with a standard refund request petition and sent the documents required for refund requests in electronic environment. As a result of the inquiries made by the VATİRA system and the controls made by the tax office, no negative was detected for the 500.000 TL part of the amount requested to be refunded, and 300.000 TL for the 300.000 TL part. 100.000 TL of this 300.000 TL is due to the fact that the taxpayers within the scope of force majeure did not submit their VAT declaration for the relevant period.
In this case, within the framework of the general provisions, 500.000 TL of the cash refund request of (B) A.Ş. It is possible to fulfill the part of which negativity is determined, 100.000 TL corresponding to the purchases made from the taxpayers within the scope of force majeure, if a guarantee of 120.000 TL is given. The portion of 200.000 TL corresponding to the purchases made from the taxpayers who are not within the scope of force majeure (or from the taxpayers who are within the scope of force majeure in the periods that are not within the scope of force majeure) of the part of which negativity is determined is evaluated within the framework of the general provisions.
If (B) A.Ş. has an ITUS certificate, if a guarantee of 60,000 TL is given for the 100,000 TL portion of the part, which is determined to be negative, for the purchases made from the taxpayers within the scope of force majeure, the cash refund request of 100,000 TL is fulfilled.
(B) A.Ş. has a CLO certificate, if a guarantee of 30,000 TL is given for the 100,000 TL portion of the portion, which corresponds to the purchases made from the taxpayers within the scope of force majeure, the demand for a refund in cash amounting to 100,000 TL is fulfilled.
On the other hand, following the end of the force majeure situation, a report is produced by the VATİRA system regarding the refund requests benefiting from the regulations in this section, and the taxpayers’ cash and deduction requests for the periods within the scope of force majeure are concluded by the tax offices within the framework of general provisions.
c) Submission time for CPA reports and response time for missing letters;
Regarding VAT refund requests of taxpayers who are considered to be in force majeure between 6/2/2023 and 31/7/2023 (including this date), the period determined in this Communiqué for the submission of CPA reports (including refunds within the scope of ATU) is the period declared as force majeure. For the part that hits, these times do not count. The remaining periods continue to run as of the end of the force majeure event.
For example; Gökalp Tax Office Taxpayer (C) Ltd. Şti.ne, VAT refund was made on 12/1/2023 within the scope of ATU regarding export deliveries. Due to this return, a YMM report must be submitted until 12/7/2023. However, since the taxpayer is within the scope of force majeure between 6/2/2023 and 31/7/2023 and the YMM report submission period falls within the force majeure period, the submission period of the taxpayer’s CPA report is as long as the period corresponding to the force majeure period from the date the force majeure condition ends. will lengthen. In other words, the taxpayer will be able to submit the YMM report regarding this refund until 4/1/2024 (including this date).
These periods do not apply for the part of the time period given in the letters sent by the tax offices for the completion of the deficiencies regarding the VAT refund requests of the taxpayers within the scope of force majeure, which corresponds to the period declared as force majeure. The remaining periods continue to run as of the end of the force majeure event.
For example; Due to the deficiencies in the tax refund request of Aksu Tax Office Directorate taxpayer (D) A.Ş. arising from the transactions subject to the reduced rate, 30 days was given in the letter sent by the tax office and the letter was notified to the taxpayer on 31/1/2023. Since the taxpayer is within the scope of force majeure between 6/2/2023 and 31/7/2023 and the response time for the completion of the deficiencies falls within the force majeure period, this period will be extended until 25/8/2023 (including this date).
ARTICLE 3 – This Communiqué enters into force on the date of its publication.
ARTICLE 4 – The provisions of this Communiqué are executed by the Minister of Treasury and Finance.
Source: gov.tr
