The following amendments and regulations have been made on Communique on VAT General Application according to Serial No:45 General Communique on VAT published on Official Gazette dated February 25, 2023: - Within the scope of the provisional article 10 of the Decree determining the VAT rates, VAT refunds arising from the deliveries of prefabricated buildings and containers (including installation and assembly works) realized between 23.02.2023 and 31.12.2023 (including these dates) can be made in cash. - The regulations regarding the VAT refund application are also included in the Communiqué during the force majeure period announced by the Ministry of Treasury and Finance for the locations affected by the earthquake in Kahramanmaraş (Adana, Adıyaman, Diyarbakır, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye, Şanlıurfa and Elazığ provinces and Gürün district of Sivas province). The above communique also explains how the refund requests will be fulfilled in cash and on account in the provinces and districts in question, as well as the response time to the CPA reports and missing letters. The communique has entered into force on its publication date (February 25, 2023). |
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