Explanation : ÖTV, base 640 percent in lira exceeding mobile phone 25, 640 pounds with 1500 So the phone between pounds 40, 1500 percent in pounds on the phone 50 it was; minimum fixed tax on cigarettes is zero 0.2679 rose to; price of the car scrappage scheme was also determined to be applied on re.

Number of Decisions: 1013

Some amendments to the decision of the Council of Ministers and will be applied to some goods with excise tax rate and amount of excise tax rates on the basis of the excise tax base for the determination of re-enacting the attached Decision, 3065 No. of Value Added Tax Law 28 Article, 4760 No. of Special Consumption Tax Law 12 Article and 7103 No. Tax Law with the Law Amending Certain Laws and Decrees in temporary 1 It is decided in accordance with Article.

30 April 2019

30/4/2019 DATED 1013 ANNOUNCEMENT PRESIDENT OF ANNEX DECISION DECISION

MATTER 1- 24/12/2007 dated 2007/13033 enacted by the Council of Ministers Decision No. Applicable to the Goods and Services Decisions on Determining the Value Added Tax Rate;

a) Attached (I) The numbered list 12 th order is changed as follows:.

“12- Residential building construction commitments made to Hospice Presidency with cooperatives,”

b) Attached (II) No. list "B) OTHER GOODS AND SERVICES "section of 5 Located at th "curtain" to come after the phrase "(mounting and actuating mechanism partially aluminum, including plastics and similar materials comprising)"It has been added.

MATTER 2- 6/6/2002 dated 4760 No. attached to the Special Consumption Tax Law (III) numbered list (B) They make minimum tax rates of certain goods located in the ruler and make the tax amount is determined as follows:.

G.T.İ.P. NO Mal İsmi Tax
rate (%)
Minimum Mak. Tax
The amount of
(TL)
Make Tax Amount
(TL)
2402.20 Cigarettes containing tobacco 67 0,2679 0,4200
2402.90.00.00.00 Others (cigar tobacco substitute made from said substance, cheroots and, cigarillos and cigarettes)
-said cigarette made from tobacco substitute material
67 0,2679 0,4200
24.03 Other manufactured tobacco and tobacco substitutes; "Homogenized" or reconstituted tobacco; tobacco extracts and essences
(2403.11.00.00.00,2403.19.10.00.19,2403.19.90.00.19,
2403.91.00.00.00, 2403.99.10.00.00, 2403.99.90.00.00 excluding)
67 0,2679 0,4200
2403.99.10.00.00 Snuff and chewing tobacco 67 0,2679 0,4200

MATTER 3- 4760 attached to Law No. (IV) numbered list 8517.12.00.00.11 G.T.İ.P. Located in the number of goods mainly to excise tax rate with excise tax base and excise tax rates were determined as follows:.

G.T.İ.P. NO Mal İsmi Tax rate (%)
8517.12.00.00.11

Receiver with a portable transmitter (Cellular) wireless devices without wires
- Special consumption tax base 640 Not exceeding TL
- Special consumption tax base 640 crossed the TL, 1.500 Not exceeding TL
- Others
25
40
50

MATTER 4- 14/5/2018 dated 2018/11750 Decision of the Council of Ministers No. attachment 5 The first paragraph of the Article (a) Located in subparagraph table is amended as follows:.

"New Tool Special Consumption Tax Base (TL) Special Consumption Tax Amount to be Canceled (TL)
base 70.000 For those who exceed TL 10.000
base 70.000 crossed the TL, 120.000 For those who exceed TL 8.000
base 120.000 for exceeding TL 3.000″

MATTER 5- This Decision shall enter into force on the date of publication.

MATTER 6- This Decision shall be enforced by the Minister of Finance and Treasury.

24/12/2007 dated 2007/13033 No. Committee of Ministers published in the Official Journal of the
Historical Number
30/12/2007 26742
24/12/2007 dated 2007/13033 Ministers dated Official Gazette of the Publication of the Regulations Amending the Decree
Historical Number
8/2/2008 26781
6/4/2008 26839
19/7/2008 26941
20/9/2008 27003
29/3/2009 27184
15/7/2009 27289
28/4/2011 27918
27/11/2011 28125
27/12/2011 28155
27/1/2012 28186
24/3/2012 28243
12/9/2012 28409
1/1/2013 28515
24/2/2013 28569
1/12/2013 28838
31/1/2015 29253
1/1/2016 29580
5/5/2016 29703
30/6/2016 29758
8/9/2016 29825
25/11/2016 29899
3/2/2017 29968
28/7/2017 30137
3/2/2018 30321
5/5/2018 30412
9/5/2018 30416
18/5/2018 30425
15/8/2018 30510
31/10/2018 30581 (repeated)
19/12/2018 30630
31/12/2018 30642 (4. repeated)
21/3/2019 30721
22/3/2019 30722