- The Social Security Institution (SGK) has received a general letter regarding VAT offset.
- The letter states that there may be delays in creating VAT Refund Risk Analysis Reports and offsetting VAT refund claims against SGK premium debts for the October 2023 period.
- To prevent any inconvenience to taxpayers, the deadline for offsetting SGK premium debts for the October 2023 period has been extended to December 27, 2023.
- This extension is in accordance with the authority granted to SGK under Article 88 of Law No. 5510.
- Employers who pay wages to insured employees under Article 4(a) of Law No. 5510 are required to offset their October 2023 premium debts against their VAT refund claims.
- If the VAT refund claims are offset and the premiums are paid by December 27, 2023, they will be considered as paid within the legal timeframe.
- It is requested that this information be noted and acted upon accordingly.
Source: alomaliye.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
