Changes have been made to some VAT practices

The Modifying Notice of the General Statement of Implementation of the Value Added Tax (Serial No.: 46) of the Ministry of Finance and Tax Administration was published in the Official Gazette and entered into force.

In the Value Added Tax (VAT), the minimum amount that taxpayers will request for a refund in operations that give the right to a refund has been determined at 2 thousand liras, to be applied to operations carried out from February 1, 2023.

According to the evaluation to be carried out as a result of the application to be carried out by the taxpayers, who are included in the scope of force majeure due to the existence of a liability registry in the places where force majeure is declared with the Communiqué , but are in a position to continue their activities in the usual way, to the administration to end the state of force majeure, this situation will end and the general procedures for the purchase and sale of the taxpayers in question.It has been clarified that the withholding can be applied within the framework of the law.

PURPOSE OF TERMINATING DISPUTES

The aim was to put an end to the disputes by providing in the statement that the services received by PTT AŞ in the execution of postal affairs (such as the collection, loading, separation, dispatch and processing of shipments) are subject to VAT withholding in the scope of labor supply service.

VAT refund requests (cleaning services, garden and environmental maintenance, modification services, maintenance and repair of machinery, equipment, household goods and vehicles; all kinds of restaurant and organization services, expert reports, planning, projects, consulting, inspection and similar services, building inspection services, transportation services, all kinds of printing and printing services, commercial advertising services, labor supply service) provided that taxpayers have a complete certification contract drawn up on time and form, with a report from an authorized public accountant (YMM). procedures were facilitated in the aforementioned transactions.

MINIMUM AMOUNT THAT CAN BE REQUESTED FOR A RETURN

On the other hand, with Presidential Decree No. 6775, the minimum amount that taxpayers can request for the refund of transactions that give rise to the refund of VAT has been determined at 2 thousand TL, to be applied to transactions made from on February 1, 2023. .

With the regulation of the statement, it was explained in detail how the issue would be implemented.

Consequently, although the amount of the taxpayer’s refund request in a tax period is less than 2 thousand liras, when the amounts requested for refund in the following tax periods are considered as a whole, if said limit is exceeded, it can be make the return.

In the event that taxpayers, who have a full certification agreement with CPA, have negative determinations of using false or misleading documents in terms of their content, if the amount of purchases in the documents does not exceed 5 percent of their total purchases in the same period, there is a special principle of application for taxpayers due to these determinations.

DECISION ON FALSE DOCUMENT

Taxpayers who are subject to special principles in VAT refund applications for negative reports of the use of false documents or misleading documents due to their content, use of false documents or misleading documents due to their content, not being able to file a return, not being able to meet at home, not presenting books and documents Within the scope of Law No. 7440 on the Restructuring of Certain Credits with respect to the entire period of its activity in calendar years 2022, those who increased VAT return to the general principles.

Likewise, taxpayers who carry out tax increases in this way, although they are already in general principles, are not subject to special principles for the aforementioned acts.

With Presidential Decree number 6775, minibus operators, who are dedicated to urban passenger transport and obtain all their income through electronic fare collection systems, can pass to the scope of application of the income-based taxation method, if requested, and it was explained how the application will be carried out with the regulations made. (AA)