Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 09 MARCH 2020

Value Added Tax General Application Communiqué Has Been Revised

CottGroup
Explore more from CottGroup

There have been certain changes in Value Added Tax General Application Communiqué with The Communiqué on Amending Value Added Tax General Application Communiqué (Serial No. 30).

TurkeyTax
Selma Kiy
Selma Kiy

There have been certain changes in Value Added Tax General Application Communiqué with The Communiqué on Amending Value Added Tax General Application Communiqué (Serial No. 30).

Article 1 of the Communiqué regarding the Withholding Practice in the Services Provided During the Operating Period Regarding the Health Facilities Built with the Public Private Cooperation Model will enter into force on 01.03.2020; while other regulations became effective as of publication date.

Within the scope of regulation, amendments are as below;

  1. Rent transactions of health facilities built with the Public Private Cooperation Model to the Ministry of Health are exempted from VAT.
  2. Withholding will not be applied to the invoices (excluding construction works) issued by subcontractors who do not actually perform the services provided for health facilities.

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

16 Soruda Yeni Döviz Dönüşüm Desteği Uygulaması

26 Ocak 2023’ten beri uygulanan döviz dönüşüm desteğinde, 1 Ekim 2026 tarihinde yürürlüğe giren yeni Tebliğ değişiklikleri ve Uygulama Talimatıyla önemli değişiklikler yapıldı. Döviz almama taahhüdünün yerini döviz pozisyonu şartı aldı; satılabilecek dövize ve alınabilecek desteğe sınırlar getirildi. Belge ve kontrol süreçleri de yeniden düzenlendi.
TurkeyTax
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
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