– Pursuant to the amendment made to the exception regarding the deliveries made to national security organizations, provided that they are related to national defense and internal security needs, in Article 13/f of Law No. 3065 and Law No. 7394, the phrases Gendarmerie General Command, Coast Guard Command, General Directorate of Security were removed from the text of the Communiqué. The statement of the Ministry of Interior was included in the text of the Communiqué, and if it is determined that the goods and services included in the exemption certificate issued by the national security institutions and the list approved by it do not meet the exemption conditions, a statement was made that the national security institutions are responsible for the tax lost and the related penalties, interest and hikes.
– Turkish citizens who have been living abroad for more than six months by obtaining a work or residence permit, which are included in the Law No. 7394 and Article 13/i of the Law No. 3065, foreign nationals who are not settled in Turkey, and those whose legal and business center is not in Turkey. The relevant sections of the Communiqué have been updated in accordance with the amendment made to increase the holding period from one year to three years in the sales of residences and workplaces exempt from the value added tax made to corporations that do not earn income in Turkey through a workplace or a permanent representative.
– Amendments and explanations have been made in the relevant sections of the Communiqué regarding the exception made in the Law No. 7394 and the provisional article 37 of the Law No. 3065, regarding the delivery of goods and performance of services related to construction works within the scope of the certificate for taxpayers holding investment incentive certificates for the manufacturing industry and tourism.
– Regarding the exemption application regarding the engineering services provided for the development of electric motor vehicle vehicles developed as a result of R&D activities for the development of technologies that were decided to benefit from incentives within the scope of Article 80 of the Law No. 6745, included in the Temporary Article 42 added to the Law No. 3065 with the Law No. 7394. Explanations have been made in the relevant parts of the communiqué.
Source: gov.tr
