Number: 125

Date: 31/12/2019

Title:

Monetary limits to be applied in 2020 for the disabled to purchase passenger cars with SCT exemption announced.


As per the Article 7 of Special Consumption Tax Law (SCT), the disabled and handicapped people are able to purchase the vehicles under tariff position 87.03 (passenger car, van, pick-up, land vehicle, ATV, jeep, station wagon, etc.) without SCT for the first acquisition of the vehicles whose total price, including SCT and all other taxes, do not exceed TL 247,400 for 2019 within the terms of the article.

Through the SCT General Communique series no.7 published in the 2nd repetitive Official Gazette dated 27 December 2019, the above monetary limit which was applied as TL 247,400 in 2019 has been set as TL 303,200 for the year 2020.


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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