Ease in VAT accounts receivable from manufactured homes subject to reduced rate
The “Amendment Statement of the General Statement of Implementation of the Value Added Tax” was published in the Official Gazette and entered into force, prepared by the Ministry of Finance and Public Finance.
Consequently, the refund of the VAT to be collected derived from the deliveries of prefabricated structures and containers subject to reduced rates may be refunded within the year and in cash.
ENTERED BY FORCE
In addition, within the scope of the arrangements made regarding the fulfillment of VAT refund requests during the announced force majeure period due to the earthquake disaster that occurred in Kahramanmaraş on February 6, the VATİRA system regarding requests for refund has been postponed for those who have taxpayers in the provinces where force majeure has been declared due to the seismic accident. In the control report produced as a result of the consultation carried out by the Company, it was established that the portion of the refusals that was determined as the fact that taxpayers (including sub-taxpayers) have not filed a VAT return due to force majeure and/or have not made a Ba-Bs return, can be returned in cash or by deduction, if the guarantee is given.
In the case of VAT refund requests from taxpayers that are considered to be force majeure (including refunds within the scope of ATU), the term determined for the submission of sworn financial advisory (YMM) reports in the General VAT Implementation Notice does not it will last for the part of the term that is declared as force majeure, force majeure. The remaining terms will continue to run from the date of their expiration.
The same request will be valid for the time indicated in the documents sent by the tax offices to correct the deficiencies related to the requests for VAT refunds from taxpayers in the field of force majeure.
On the other hand, the General Statement of Collections of the Ministry was published in the Official Gazette and entered into force. (AA)