Through the Communique Regarding Amendments to the “Special Consumption Tax List no.ll General Implementation Communique” series no.3 published in the Official Gazette dated 27 December 2017; amendments to the terms of the Law no.7061 concerning the passenger car purchases of the handicapped without SCT only once in 5 years have been explained. The Communique will be enacted as of 1 January 2018. Through the Communique Regarding Amendments to the “Special Consumption Tax List no.lV General Implementation Communique” series no.1 published in the Official Gazette with the same date, the procedures and principles regarding the SCT exemption on the deliveries of goods to the Ministry of Education within the scope of FATİH (Movement of Enhancing Opportunities and Improving Technology) project, that were introduced by the Law no.7061, have been set. Also, through the Article 131 of the Legislative Decree no.694 published in the Official Gazette dated 25 August 2017, delivery of the goods (various guns) existing in the tariff positions of 9302.00 and 93.03 within the list no (lV) attached to the SCT Law to the Ministry of Justice had been included into the scope of SCT exemption. This amendment has been added to the Communique’s text through the Communique series no.1. The Communique series no.1 has been enacted as of publication date (27 December 2017). Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
Best Regards,
Kuzey YMM ve Bağımsız Denetim A.Ş. | 
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