- Inclusion of VAT in Special Consumption Tax: The proposal mandates that the special consumption tax for certain imported goods, particularly LPG, will now include VAT in the taxable base, addressing issues of tax evasion and ensuring proper revenue collection.
- Restrictions on Exemptions: It aims to limit the use of exemptions related to VAT for certain transactions, particularly those involving LPG, ensuring that all taxable goods are accounted for in compliance with tax regulations.
- R&D and Design Personnel Tax Exemptions: The law introduces caps on the income tax exemptions for R&D and design personnel, specifically tying them to the gross minimum wage, thereby preventing unlimited use of these exemptions and ensuring better fiscal control.
Source gov.tr
