- The Temporary Article 17 Scope Domestic Processing Permit Certificate (DİİB) allows Turkish exporters to import raw materials VAT-free for producing export goods. The key issue is whether products made with these materials can be sold domestically with VAT and if exporters can receive a VAT refund. The legal basis is the VAT General Application Circular and Provisional Law No. 3065, which authorizes VAT deferment for materials used in export production. Regulations state that goods produced under DİİB cannot be sold with VAT, but exceptions exist for certain foreign trade companies. Circulars have amended these rules, allowing VAT refunds for exports by DİİB holders. The deferral-cancellation application is the basis for delivering materials to DİİB holders.
Source: ozbekcpa.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.
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