In the transactions within the scope of the withholding application regulated within the framework of the authority granted by Article 9 of the VAT Law No. 3065, it is stated that the withholding application will continue within the framework of the general provisions if the taxpayers in the places where the force majeure condition is declared want to exit the force majeure situation and apply to the Administration regarding this.
– It is added to the Communiqué that some services received by PTT A.Ş. in the execution of postal works are subject to VAT withholding within the scope of labor supply service.
– It is stated that the cash and deduction receivables of the taxpayers who have a full certification agreement drawn up on time, arising from their service-qualified withholding transactions, can be fulfilled with the CPA report.
– Within the framework of the amendment made in Article 1 of the Law No. 7431 published in the Official Gazette dated 13/1/2023 and numbered 32072 and the Article 40 of the VAT Law No. 3065, the exemption provided for the 2019 UEFA Super Cup and 2021 UEFA Champions League final will be extended to 2023 according to the new calendar. Arrangements have been made to ensure that it is valid for the UEFA Champions League Final.
– With the President’s Decision dated 27/1/2023 and numbered 6775, the minimum amount that taxpayers can request for refunds regarding the transactions that give rise to the right to VAT refund has been determined as 2,000 TL, and the relevant principles are included.
– In the event that taxpayers with a full certification agreement drawn up in due time have negative detections of using fake documents, if the purchase amount in the documents does not exceed 5% of their total purchases in the same period, it is regulated that an invitation letter is not sent to the taxpayers for the elimination of the negativity.
– Within the scope of the Law No. 7440 dated 9/3/2023, a statement is made regarding the situation of the taxpayers who increase the VAT against special principles.
– With the Communiqué regarding the amendment made in the Presidential Decree dated 27/1/2023 and numbered 6775 and the Presidential Decree no. The principles for the companies to benefit from the revenue-based taxation method are determined.
Source: gov.tr
