Share on LinkedInShare on LinkedIn

ARTICLE · 10 OCTOBER 2023

Problem Regarding Communiqué No. 35 In VAT Withholding

Mazars
Explore more from Mazars

With the VAT communiqué serial no. 35, the VAT declared and accrued by the buyer must be paid by the buyer in order for it to be returned to the seller.

TurkeyTax
Mazars  
Mazars  

With the VAT communiqué serial no. 35, the VAT declared and accrued by the buyer must be paid by the buyer in order for it to be returned to the seller. The execution of this practice was stopped by the Council of State but it was subsequently overturned on procedural grounds and was put into practice again.

Dear Fortune readers, I cordially wish you a happy New Year and hope that 2022 brings health, peace and happiness to our country and the world.

In this month's article, I would like to share with you the final decisions by the judiciary regarding the payment obligation for VAT withholding refunds as stipulated in the VAT General Communiqué serial no. 35.

As is known, in terms of Value Added Tax, the VAT paid while purchasing goods and services is compensated by tax relief and the difference is either paid to the tax office or transferred to the next period as deferred VAT.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Türkiye’s New Foreign-Income Exemption: A Regime For Relocating Individuals

Türkiye has introduced a new tax incentive for individuals relocating to the country. With the Law No. 7582 enacted on 4 June 2026, a new Article repeated 20/D has been inserted into the Income Tax Code, creating a long-term exemption from Turkish income tax on foreign-sourced income. The implementing rules were published in Income Tax General Communique No.333. This article sets out the key features of the regime and highlights the practical considerations.
TurkeyTax
Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership
Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership
Article

Yurt Dışından Elde Edilen Kazanç Ve İratlarda Gelir Vergisi İstisnası

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.
TurkeyTax
NAZALI Attorney Partnership
NAZALI Attorney Partnership