Tax Alert 2015/1  
     
 
 
 

New General Application Communique on Special Consumption Tax List No (I)


The General Application Communique on Special Consumption Tax (“SCT”) List No (I) (published in the Official Gazette dated March 05, 215 and No. 29286) includes the provisions with regard to goods stated under List No.(I) of the Special Consumption Tax Code (“SCT Code”) (Law No. 4760) (published in the Official Gazette dated June 12, 2002, No. 24783). The significant provisions which are regulated under the abovementioned Communique include the following:

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More Tax Articles available online:

Amendments on the Investment Incentives System

Electronic Book Keeping Application Guideline

Ratification on the Double Taxation Treaty between Turkey and Kosovo

Ratification on the Double Taxation Treaty between Turkey and Mexico

With the Internal Circular no. 2015/1, additional explanations have been made regarding the restructuring of the defined tax payables.

New VAT Rates on Certain Goods

The Obligation to Submit "Declaration of Taxpayer Information" was abolished

 
 
 
 
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