Post by amina147 on Mar 4, 2024 12:53:44 GMT 3
According to Article 29 of the Value Added Tax Law, the tax related to deliveries and services for which the tax rate is deducted by the President, but which cannot be deducted in the taxation period in which the delivery and service takes place, and whose amount exceeds the limit to be determined by the President, will be refunded as an offset. Tax that cannot be refunded within the year will be refunded in cash. In VAT refund requests arising from transactions subject to a discounted rate, this limit has been determined as 10,000 TL for 2017 and determined in the previous year, in accordance with BKK No. 2017/9759, which was valid in 2017, regarding the non-refundable part of the VAT amount incurred due to these transactions and cannot be eliminated through discount.
It was announced that the amount would be increased by the revaluation rate in the following years. In addition, in the calculation to be made in this way, amounts of 50 TL and less will not be taken into account, and Austria Phone Numbers List amounts more than 50 TL will be taken into account as the nearest multiple of 100 TL. In this context, the amount determined as 57,300 TL for 2023 has been increased by the 2023 revaluation rate (58.46%) and determined as 90,800 TL for 2024, as explained in the "Communiqué on Amendments to the VAT General Application Communiqué No. 48" . MOTOR VEHICLE TAX As it is known, each year's motor vehicle tax (MTV) is determined by increasing the previous year's MTV amounts by the revaluation rate of that year, in accordance with Article 10 of the MTV Law, and in accordance.
With the second paragraph of the article, the President; It is authorized to determine new rates, not to exceed 50% and not less than 20% of the revaluation rate, and to re-determine vehicle values separately or together. The revaluation rate for 2023 was determined as 58.46% and was announced with the "General Communiqué on Tax Procedure Law No. 554" published in the Official Gazette dated 25.11.2023. The MTV amounts increased in this way were determined by the "MTV General Communiqué Serial No. 56" published by the Ministry of Treasury and Finance in the Official Gazette dated 30.12.2023 (2nd edition) , and the motor vehicle tax (MTV) tariffs to be applied in 2024 were determined.
It was announced that the amount would be increased by the revaluation rate in the following years. In addition, in the calculation to be made in this way, amounts of 50 TL and less will not be taken into account, and Austria Phone Numbers List amounts more than 50 TL will be taken into account as the nearest multiple of 100 TL. In this context, the amount determined as 57,300 TL for 2023 has been increased by the 2023 revaluation rate (58.46%) and determined as 90,800 TL for 2024, as explained in the "Communiqué on Amendments to the VAT General Application Communiqué No. 48" . MOTOR VEHICLE TAX As it is known, each year's motor vehicle tax (MTV) is determined by increasing the previous year's MTV amounts by the revaluation rate of that year, in accordance with Article 10 of the MTV Law, and in accordance.
With the second paragraph of the article, the President; It is authorized to determine new rates, not to exceed 50% and not less than 20% of the revaluation rate, and to re-determine vehicle values separately or together. The revaluation rate for 2023 was determined as 58.46% and was announced with the "General Communiqué on Tax Procedure Law No. 554" published in the Official Gazette dated 25.11.2023. The MTV amounts increased in this way were determined by the "MTV General Communiqué Serial No. 56" published by the Ministry of Treasury and Finance in the Official Gazette dated 30.12.2023 (2nd edition) , and the motor vehicle tax (MTV) tariffs to be applied in 2024 were determined.