Turkey Tax Agency Seeks Comments on Draft Communique on VAT

The Turkish Revenue Administration July 31 opened a consultation on draft Communique No. 55, on amendments to VAT General Application Communique No. 28983/2014. The draft communique includes measures to clarify: 1) the cancellation of the exemption certificates of investors whose investment incentive certificates have been cancelled for issuing or using false or misleading documents; 2) the exemption for specified motor vehicles used exclusively for freight in national security or defense, and cash refund requests for the vehicles of up to 50,000 Turkish lira (US$1,229) without a tax audit report; 3) the inclusion in the VAT base of imports the special ...