- The 55th Serial Communiqué introduces a new cumulative and proportional VAT refund system for ATİK (fixed assets), based on their economic life and usage. Previously, VAT refunds were largely accounted for in the period when the refund-eligible transaction occurred. Now, refunds are spread over the periods of actual usage. The new system involves a three-step calculation process, focusing on the cumulative usage ratio of ATİK from activation to the current period. The article analyzes the technical applicability of this new method for previously acquired ATİK.
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.
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