What is the upper limit of VAT return that the taxpayers who signed a full certification agreement can take with CPA Report?
The upper limit of VAT return that can be taken with a CPA Report is given below in terms of the types:
1-VAT Law: The upper limit for the year of 2018 is TRY 562.000 for the Articles of 11/1a, 11/1c, 13, 14, 15/1-b, 17/4-s, 9
2- The upper limit for the year of 2018 is TRY 1.124.000 for the Article of 29/2.
3- The upper limit for the year of 2018 is TRY 148.000 for the Article of 11/1-b (A Full certification agreement is not required for the returns that will be taken according to this Article.)
Source: İSMMMO
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