Home Tax What is the Discounted Excise Tax in Turkey?

What is the Discounted Excise Tax in Turkey?

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– For the ships, commercial yachts, service and fishery ships registered at Turkish International Ship Register carrying freight and passengers exclusively at the navigation line, the Excise Tax Rate on fuel is applied as zero. The amount of the fuel which will be subject to the exemption is determined according to the technical specifications of the ship and that fuel amount should be registered to the journal of the ship. (Cabinet Decree 2003/5868) (Excise Tax Law List (I) General Communiqué (III/B-1))

– In case the 2207.20.00.10.13 and 2207.20.00.10.14 T.C.T.T (Turkish Customs Tariff Code) numbered bioethanol goods which are produced by domestic agricultural products, are mixed with the 2710.11.45.00.11, 2710.11.45.00.12, 2710.11.45.00.19, 2710.11.49.00.11, 2710.11.49.00.19 T.C.T.T numbered goods listed in list (I) Table (A) of excise tax law, the excise tax amount will be applied discounted with the same ratio as the ratio of the mixed goods. The tax amount determined according to this ratio shall not be less than 98% of tax amount determined for the 2710.11.45.00.12, 2710.11.45.00.19, 2710.11.49.00.11, 2710.11.49.00.19 T.C.T.T numbered goods which does not include bioethanol numbered as 2207.20.00.10.13 and 2207.20.00.10.14 T.C.T.T. (Cabinet  Decree   2005/8704) (Excise Tax Law List (I) General communiqué (III/B-2))

–  In case 2710.19.61.00.11, 2710.19.63.00.11, 2710.19.65.00.11 and 2710.19.69.00.11 T.C.T.T numbered goods listed in list (I) Table (A) of excise tax law, are delivered to be used in production of electricity to be exported, the excise tax amount will be applied as zero. (Cabinet Decree 2006/10798) (Excise Tax Law List (I) General Communiqué (III/B-3))

– In case it is determined that the 2710.19.41.00.11, 2710.19.41.00.13 and 2710.19.45.00.12 T.C.T.T numbered goods which are delivered after the tax amount in list (I) Table (A) of excise tax law is implemented, are mixed with 3824.90.97.90.54 T.C.T.T numbered “auto biodiesel” which is produced from domestic agricultural  products or the fried and expired vegetable oils collected in line with the legislation of Ministry of Environment and Urban Planning, the tax amount will be applied discounted with the same ratio as the ratio of the mixed goods. However, the tax amount determined according to this ratio shall not be less than 98% of the tax amount listed in list (I) Table (A) of excise tax law for the 2710.19.41.00.11, 2710.19.41.00.13 and 2710.19.45.00.12 T.C.T.T numbered goods. For the tax amount calculated as a result of this calculation, 4 digits after comma will be taken into consideration. For the difference between the tax amount applied formerly and the tax amount calculated according to the explained ratio, Article 12/4 of Excise tax law will be applied. (Cabinet Decree 2013/5595) (Excise Tax Law List (I) General Communiqué (III/B-5))

– The delivery of 2711.19.00.00.11 T.C.T.T numbered “Liquefied Petroleum Gas (LPG)” goods listed in list (I) Table (A) of Excise Tax Law, to be used for production of 2901.21.00.00.19 T.C.T.T numbered “ethylene used for other purposes” is exempt from excise tax. (Cabinet Decree 2008/14061) (Excise Tax Law List (I) General Communiqué (III/B-4))

– In case it is determined that the 2711.19.00.00.11 T.C.T.T numbered “Liquefied Petroleum Gas (LPG)” goods which are delivered after the tax amount in list (I) Table (A) of excise tax law is implemented, are used for the production of aerosol, the tax rate would be implemented as zero within the scope of refund method stated at Excise Tax Law article 12/4. (Cabinet Decree 2014/6881) (Excise Tax Law List (I) General Communiqué (III/B-6))

– It is sustained that the tax is applied in reduced amount through refunding method for the goods; which are delivered after the tax amount in list (I) Table (B) of excise tax law is implemented, in case they are used by the manufacturers ( industry registry certified manufacturers) in manufacturing. Thus, the part of the assessed tax amount which will be deferred is determined as zero for the goods in List I Table (B) delivered by the taxpayers to be used in manufacturing of goods that are not stated in List I. (Cabinet Decree 2012/3792) (Excise Tax Law List (I) General Communiqué (III/C-1))

Source: Revenue Administration

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

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