Amendments to the VAT General Implementation Communique provided below have been announced through the VAT General Communique series no.17, published in the Official Gazette dated 31 January 2018. Pertaining to that,
- Companies transferred to the Turkish Wealth Fund and sub-funds have been included into the scope of receivers that would be implementing a partial withholding.
- The Communique’s section titled as “Construction work within the scope of Investment Incentive Certificate for Manufacturing Industry” and the following sections titled as “The Scope” and “Declaration of the Exemption” have been amended.
- Procedure and principles concerning the implementation of roaming exemption are identified.
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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