VAT and Special Consumption Tax Return Services

VAT is paid in Turkey due to those deliveries and services within the scope of the full exemption as specified in articles 11, 13 and 14 of the Value Added Tax Law, which are exempted from tax, is returned with a Certified Public Accountant report to be prepared after examination is made. Again, returns arising from deliveries and services subject to partial withholding under Article 9 of the VAT Law, returns in relation to deliveries and services performed pursuant to the provisions of an international contract under Article 19/2, and returns arising from deliveries and services subject to the reduced rate under Article 29/2, can be received with Certified Public Accountant reports.

Article 5 of the Special Consumption Tax Law rules that, provided that those goods contained in the lists enclosed with this Law are delivered to a taxpayer abroad, and the goods subject to delivery are sent from a Customs Zone of the Republic of Turkey, export deliveries are exempt from Special Consumption Tax, and the Special Consumption Tax as declared and shown on the purchase invoice of the exported goods and similar documents will be returned to the exporter.

Our VAT return confirmation services basically cover the control of the accuracy of periodic VAT return amounts in accordance with the legislation in force and the company’s legal records, the preparation of VAT return confirmation reports, and submission of the report to the relevant tax office.

With our expert staff and managers, we provide the following services with regard to the VAT - Special Consumption Tax return process of taxpayers;

• Identify compliance with legislation of sales transactions by identifying their legal status in accordance with the VAT Law and Special Consumption Tax Law,

• Make cross-examinations in relation to supplier companies from which the goods and services were procured,

• Identify the return amount and prepare and upload the VAT list to the system, charged VAT list, sales invoices list, customs declaration list and calculation table to be downloaded from the lists which are a basis for the return,

• Prepare the Certified Public Accountant reports necessary for the return transactions in cash or to the account,

• Make necessary correspondences and interviews with the Tax Office in relation to deficiencies in the VAT return and Special Consumption Tax confirmation report that was prepared, and ensure trouble-free completion of the process by visiting the tax office together with company officials when necessary.


VAT and Special Consumption Tax Return Services

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