The Communiqué Amending the Value Added Tax General Implementation Communiqué (Serial No: 46) of the Ministry of Treasury and Finance Revenue Administration was published in the Official Gazette and entered into force.

According to the evaluation to be made as a result of the application to be made by the taxpayers, who are included in the scope of force majeure due to the existence of a liability record in the places where force majeure is declared with the Communiqué, but are able to continue their activities in the usual way, to the administration to end the force majeure state, this situation will end and the general procedures for the purchase and sale of the taxpayers in question. It has been clarified that withholding can be applied within the framework of the law.

It was aimed to end the disputes by arranging in the communiqué that the services received by PTT AŞ in the execution of postal affairs (such as the collection, loading, separation, dispatch and processing of shipments) are subject to VAT withholding within the scope of labor supply service.

VAT refund requests (cleaning, garden and environmental maintenance services, modification, maintenance and repair services of machinery, equipment, fixtures and vehicles; all kinds of food service and organization services, survey, plan- Project, consultancy, inspection and similar services, building inspection services, transportation services, all kinds of printing and printing services, commercial advertising services, labor supply service) provided that the taxpayers have a full certification agreement drawn up in a timely manner, with a certified public accountant (YMM) report. VAT refund procedures in the aforementioned transactions were facilitated.


The minimum amount that can be claimed for a refund

On the other hand, with the Presidential Decree No. 6775, the minimum amount that taxpayers can request for refunds for transactions that give rise to VAT refund has been determined as 2 thousand TL, to be applied to transactions made as of February 1, 2023.

With the regulation of the communiqué, it was explained in detail how the subject would be implemented. According to this, although the refund request amount of the taxpayers in a taxation period is less than 2 thousand liras, when the refund request amounts in the next taxation periods are considered together, if the said limit is exceeded, refund can be made.

In case the taxpayers, who have a full certification agreement with CPAs, have negative determinations of using false or misleading documents in terms of their content, if the purchase amount in the documents does not exceed 5 percent of their total purchases in the same period, there is a special principle application for the taxpayers due to these determinations. will not be the subject.

Taxpayers who are subject to special principles in VAT refund applications due to negative reports of using false documents or misleading documents due to their content, using false documents or misleading documents due to their content, not being able to submit a declaration, not being able to be found at the address, not presenting books and documents Within the scope of the Law No. 7440 on the Restructuring of Certain Receivables regarding the entire period of their activity in the 2022 calendar years, those who increased the VAT return to the general principles. Similarly, taxpayers who make tax increases in this way, although they are already on general principles, are not subject to special principles due to the aforementioned acts.

With the Presidential Decree numbered 6775, the minibus operators, which are engaged in urban passenger transportation and obtain all their revenues through electronic fare collection systems, are allowed to switch to the scope of revenue-based taxation method, if they request, and it was stated how the application will be carried out with the regulation made.

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