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.

The organizations that have an industrial registry certificate, should declare their Annual Operating Statement which includes information about previous calendar year, within four months of the following year under 6948 numbered Industrial Registry Law.

A discount was provided for some good deliveries’ VAT, Special Consumption Tax (“SCT”) and title deed fees to be applied between 31.10.2018 – 31.12.2018 with the 287 numbered Presidential Decree which is published on 31.10.2018 dated and 30581 numbered repetitive Official Gazette. Afterwards, the Presidential Decrees with the number of 535, 540 and 541 has regulated that this discount duration for some good deliveries’ VAT, SCT and Title Deed Fee shall be extended for 3 months until 31.03.2019.