Turkey Gazettes Communique on VAT

The Turkish Official Gazette Sept. 4 published Communique No. 55, on amendments to VAT General Application Communique No. 28983/2014. The communique includes measures: 1) exempting supplies of goods and services to contractors manufacturing specified military vehicles; 2) exempting supplies of specified freight transport vehicles used exclusively for national defense purposes, and allowing cash refund requests of up to 50,000 Turkish lira (US$1,214) to be fulfilled for transactions involving such vehicles without a tax audit report; 3) including the special consumption tax (SCT) in the VAT base for imported goods, and allowing a deduction for VAT paid on imports; and 4) ...