The Ministry of Finance has published two General
Communiqués for Implementation of Lists (III) and (IV) of
the Special Consumption Tax Law number 4760 (the "Law").
The communiqués were published in the Official Gazette on 8
August 2015 and 20 August 2015, respectively. They outline
provisions applying to the listed goods, as well as the procedures
and principles which must be applied during implementation of the
List (III) of the Law includes:
Carbonated drinks with kola.
Cigars and tobacco products.
Carbonated drinks without kola or ethyl alcohol are not included
in List (III).
List (IV) of the Law includes a range of goods, such as:
cosmetic products, furs, certain glassware, manicure and pedicure
tools, gold or silver plated cutlery, air conditioners, heaters,
major and small house appliances, electronic items such as mobile
phones, speakers, headsets, televisions, cameras, pistols and other
incendiary weapons, as well as crystal chandeliers, certain gaming
items, caviar and ornaments made of animal materials.
The communiqués specifically address the tax obligation
applied to the listed goods, as well as tax exceptions and
deductions. They also discuss tax assessment, ratio, amount,
authorization and joint liability, as well as the Special
Consumption Tax which is collected by Customs Administrations.
The communiqués both come into effect on 1 July 2015.
Please refer to the following links for the full text of the
communiqués regarding List (III) and List (IV) (only available in Turkish).
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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