COMMUNIQUE AMENDING VAT GENERAL APPLICATION COMMUNIQUE IS PUBLISHED
With the published Communiqué and VAT General Implementation Communiqué (VAT GUT), II. titled “Exceptions”. In this section, changes and additions have been made in line with the relevant legislative changes, and you can view the details of the regulations by clicking the button below.
LAW GENERAL COMMUNIQUE NO 5746 ON SUPPORTING R&D AND DESIGN ACTIVITIES IS PUBLISHED
With the published communiqué, in the 3rd article of the Law No. 5746 on Supporting Research, Development and Design Activities and in the temporary article 2 of the Technology Development Zones Law No. 4691, the income is earned during the periods spent outside the region with the R&D or design center made with the Law No. 7346 of 21.12.2021. The procedures and principles regarding the changes regarding the tax withholding incentive application have been regulated.
SCT INCREASED ON TOBACCO PRODUCTS AND ALCOHOLIC BEVERAGES
As of today, with the Presidential Decision No. 5614 published in the Official Gazette dated 27/5/2022 and numbered 31848, the fixed tax and minimum fixed tax amounts applied on alcoholic beverages in the list (A) and tobacco products in the list (B) of the SCT Law no 4760 annex (III). increase has been applied.