The principles of SCT refund implementation for initial filling oil and fuel applicable for land vehicle manufacturers identified.

Through the Presidential Decision no.796 published in the Official Gazette dated 28 February 2019, regulation was introduced indicating that the tax amount on initial filling oils and fuel will apply as zero provided that they are used in the manufacturing process of the exported goods under HS Code 8701.20, 87.02, 87.03, 87.04 and 87.11.   

Through the SCT Communique series no.6 published in the Official Gazette dated 12 April 2019, applying the tax differentiation arising from the above mentioned reduced tax implementation by a refund to the land vehicle manufacturers is considered as appropriate and procedures and principles have been identified.

The Communique has been enacted as of its publication date to be effective from 1 March 2019.