This VAT exemption is a full exemption, and the VAT (incurred VAT) that cannot be recovered through discounts by the taxpayers who make the deliveries (suppliers) within the scope of the said exemption is in question.
As a result, we consider that the VAT exemption arrangement for the construction of houses to be donated to the disaster victims is a positive development for taxpayers, but before this arrangement, it would be appropriate to make a regulation for the refund of VAT to the suppliers of donors who delivered free housing as donations and aids within the scope of partial exemption.
Source: kpmgvergi.com
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