Number: 15
Date: 03/01/2019

Title:

SCT amounts levied on alcoholic beverages and tobacco fund amounts have been redefined.

With the Presidential Decision no.536 published in the 4th repetitive Official Gazette dated 31 December 2018, the minimum fixed tax amounts on the alcoholic beverages indicated in the column (A) of list (lll) attached to the SCT Law have been redefined to be effective from 1 January 2019.

Also, through the Decision, the rate on tobacco fund applied over imported tobacco has been redefined as 0 $/tonnes. 

The above arrangements were enacted as of 1 January 2019.  

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.
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