There have been some amendments made on the customs tax implementation with the 4458 numbered Decree on Amending the Decree on Implementation of Some Articles of the Customs Law (the “Decree”) which is published on 15.05.2019 dated and 30775 numbered Official Gazette.

Obligation to Obtain the Tax Plates

The tax plates for the taxpayer workplaces which have been created electronically and transferred to the e-tax offices in accordance with the Corporate / Income Tax Declarations shall be printed until the end of May either by the authorized persons of the entity, by the certified public accountant or by the sworn certified public accountant operating with the entity.

For the workplaces which are obligated to poses tax plates but failed to obtain the new tax plates, will be liable to an administrative penalty fine in accordance with the Tax Procedure Law, in cases where this incompliancy is realized in case of an audit held by the authorities.

The 1013 numbered Presidential Decree published on 01.05.2019 dated and 30761 numbered Official Gazette, has made some alterations on the tax base, amount and ratio of VAT and Special Consumption Tax (“SCT”). The subject headings of these changes are as follows:

• VAT implementation on construction contract works to be made for Darülaceze Directorate;
• VAT implementation in curtain mechanisms;
• Minimum lump sum tax implementation for some tobacco products;
• SCT ratio differentiation on cell phones;
• Tax base change in the determination of SCT amount to be cancelled regarding the scrapping vehicles.

As per to the 115 numbered Tax Procedure Law and 29.03.2019 dated Circulars announced by the Revenue Administration certain amendments have been made in the tax declarations and the payment terms of the relevant declarations.