VAT refund receivable arising from the deliveries of prefabricated buildings and containers subject to discounted rates can be refunded in cash within the year.
The “Communiqué Amending the Value Added Tax General Implementation Communiqué” prepared by the Ministry of Treasury and Finance Revenue Administration was published in the Official Gazette and entered into force.
Accordingly, the VAT refund claim arising from the deliveries of prefabricated buildings and containers subject to reduced rates can be refunded within the year and in cash.
In addition, within the scope of the regulations regarding the fulfillment of VAT refund requests during the force majeure period announced due to the earthquake disaster that occurred in Kahramanmaraş on February 6, the VATİRA system regarding refund requests has been postponed for those who have taxpayers in provinces where force majeure has been declared due to the earthquake disaster. In the control report produced as a result of the inquiry made by the Company, an arrangement was made to ensure that the portion of the negativities, which were determined to be due to the fact that the taxpayers (including sub-taxpayers) did not submit a VAT declaration due to force majeure and/or did not make a Ba-Bs declaration, can be refunded in cash or on deduction, if the guarantee is given.
Regarding VAT refund requests of taxpayers who are considered to be in force majeure (including refunds within the scope of ATU), the period determined for the submission of sworn financial consultancy (YMM) reports in the VAT General Implementation Communiqué will not run for the part of the period that is declared as force majeure, force majeure The remaining periods will continue to run from the date of the expiry of the status. The same application will be valid for the time given in the letters sent by the tax offices regarding the VAT refund requests of the taxpayers within the scope of force majeure to complete the deficiencies.
On the other hand, the General Communiqué on Collection of the Ministry was published in the Official Gazette and entered into force.