Explanation : 2017/ 4 Export under Decree , transit Trade , Currency Earning Services and Activities listed in Tax and Export Sales and Deliveries , No and payment of the bet by the communique measures for the regulation of terms and principles of the exceptions, and is arranged to be carried out.

The Ministry of Economy:

FIRST PART

Goal, Scope and Definitions

Goal

MATTER 1 – (1) this Communiqué, 23/12/1999 dated 99/13812 Exports of Ministers dated enacted by the Council, Currency Earning Services and Activities Tax on Deemed Export Sales and Deliveries, About Picture and Exemption Decision and 1/7/1964 dated 488 Additional Stamp Duty Act No. 2 Third and 2/7/1964 dated 492 Mortar No. addition of Law 1 export pursuant to Article, transit trade, deemed export sales and foreign exchange earning activities with deliveries and services tax, pictures and to increase exports by mortar exemption application, To provide export products and improve their competitiveness in international markets has been prepared for the purpose of export markets.

Scope

MATTER 2 – (1) this Communiqué; export, transit trade, deemed export sales and foreign exchange earning activities with deliveries and services tax, applications and levies exception of the method includes the operation and determination of the principles and.

Definitions

MATTER 3 – (1) This communiqué last;

a) Ministry: The Ministry of Economy,

b) Certificated export credits: Included in the permit processing and / or tax exemption certificate fees covered pictures; imports, loans used for export sales and foreign currency earning services and activities listed are delivered with financing,

c) Undocumented export credits: Without the loans used to finance exports associated with any document,

ç) Taxpayer Companies: 31/12/1960 dated 193 No. Income Tax Act and 13/6/2006 dated 5520 Corporation Tax liability pursuant to Law No. designated and identified companies,

d) Foreign exchange earning services and activities: 488 Additional Law No. 2 Article and 492 Additional Law No. 1 And taxes are determined in accordance with Article, benefit from the services and activities and fee exemptions,

e) Group company: Parent itself or directly from the parent company owns more than 50% stake natural or legal person shareholder / partners or through other group companies or subsidiaries; Within the framework of minimum capital and management relations %50 or a minimum ratio of shares %50 the ratio of voting rights or the right to elect the members of the board at least 50% or board members of the company have a minimum of 50%,

f) Export: Customs Regulations in accordance with the Customs Territory of Turkey will be accepted or outside the free zone to separate or remove other output and export operations with the Ministry of Export Legislation in force a property,

g) Export sales and deliveries are counted: These and export tax sales in the domestic market, With the exception of imports that benefit from exemption from customs duties and charges of sale and delivery,

ğ) Export commitments: Certified and non-certified export credits, transit trade financing, loans in transactions with related, tax, and levies in order to benefit from the exemption of the obligation to perform a certain amount of foreign currency gain or export,

h) the realization of export commitments: Undocumented export on credit, Or the value of goods exported to be committed with the legislation in force in the Customs Export Regulations made in accordance with the export; deemed export sales and foreign exchange earning services and activities are delivered in the collection of the cost of goods and services; In the loan used to finance the transit trade, uncollected revenue related to the transit trade activities,

I) Joint venture : more than one natural or legal person created by agreement between the joint venture or consortium to participate in the tender,

i) foreign currency can be considered Commitment: Export sales and delivery are considered foreign exchange earning services and sales made by foreign banks as a result of the activities that can be considered to be charged the price of goods and services that other amounts,

j) Full liability company: 31/12/1960 dated 193 No. Income Tax Act and 13/6/2006 dated 5520 Corporation Tax liability pursuant to Law No. designated and identified companies,

k) Full taxpayers manufacturers: 31/12/1960 dated 193 No. Income Tax Act and 13/6/2006 dated 5520 No. According to the Corporate Tax Law and liabilities are determined and production activities in the designated firms,

l) International tenders: the company by domestic and foreign public institutions and organizations separately or together and outputted as for the participation of foreign firms in the tender offer,

m) Tax exemption certificate mortar pictures: tax services and activities of foreign exchange earning through export sales and deliveries are counted, Organized by the Ministry document that allows the user to benefit from and fee exemptions,

express.

SECOND PART

Tax, And Fees Exemption

Tax, The scope of duties and fees exemption

MATTER 4 – (1) Tax, pictures and scope of fee exemption;

a) Export, deemed export sales and deliveries, foreign currency earning services and transit trade operations with all types of pre-shipment financing granted by banks that provided loans to be used and shipped after (Turk Eximbank's funding operations, By including this bank granted loans through intermediary banks and the Central Bank of the Republic of Turkey Turkish Eximbank opened short-term securities accrual loans and gold loans disbursed Securities in Turkish Lira due to export commitments in accordance with the legislation on protection) and repayment of the companies they provide them with the pre-financing,

b) the banks engaged in transactions related to exports (including the Central Bank of the Republic of Turkey), factoring companies, insurance companies, export of notaries and other organizations, deemed export sales and foreign exchange earning services and activities delivered with all the services and treatment they have made with regard to (Turk Eximbank's export credit insurance / guarantee, including related operations) so they take whatever cash or on account with whatever money and foreign exchange transactions on behalf of their favor,

c) Made under the inward processing regime import and / or operations related to domestic purchases and loans used to finance them,

ç) Any payment to be made Exports money, export, deemed export sales and deliveries, foreign exchange earning services and activities related transactions with transit trade and papers organized due to these operations,

13/7/1956 dated 6802 No. Tax Expenses that are established by the Law of Banking and Insurance Excise Tax, 1/7/1964 dated 488 No. Stamp Duty from the Stamp Tax is established by Law, 2/7/1964 dated 492 Funding received pursuant to Law No. situated tax levies and other laws, with levies and charges 12/9/1960 dated 80 It is exempted from the received status by Law No. Rusudan.

(2) Made under the inward processing regime import and / or domestic purchases, deemed export sales of foreign exchange earning and tax services and activities are delivered, Taking pictures and documents from the Ministry in order to benefit from duty exemptions are mandatory. Credit and applied exemptions granted in this framework document is saved. taxes on matters other than that,, pictures and fee exemption, Apply the relevant institutions and organizations picture and not connected with any document.

(3) Tax, In cases where the necessity of taking pictures and documents in order to benefit from duty exemptions prior to the receipt of the document or documents after the expiry of the validity period, tax to transactions in connection with work connected to the document, and fee exemption does not apply.

Undocumented transactions

MATTER 5 – (1) The following written procedures and these processes are organized due to paper (including returns submitted to the customs authorities) Authentication of that on exports and export organizations engaged in action, ex officio tax, and fee exemptions will be applied.

a) Exports money payments to be made (Authentication of record export financing that is used by pre-financing, Support and Price Stabilization Fund conveyance description relating to payments made in accordance with the letters of undertaking and Social Security premiums offsetting the debts of the general budget, including debt management),

b) assignment of receivables arising from exports by exporters,

c) Agreements will be held for export links,

ç) Purchases of goods in transit trade and sale,

d) purchase of goods to be exported as they are supplied,

e) 27/10/1999 dated 4458 Of Customs Law No. 131 Temporary export of Article pursuant to import package under the temporary importation procedure with total relief from import duty material with solid export and import of the goods packaging materials,

f) Included in the scope of the authorization permit processing time is made in the current import,

g) Realized exports of finished products from the provisions of the Soil Products Office of the inputs used in the production of these products or T. C. Sugar Authority detected intake of sugar factories.

(2) Tax, Communiqué by undertaking this description will be given exemption document to get pictures mortar projects in annex form 6 The third paragraph of Article (a), (b), (d), (e), (g), (j), (l) and (O) guarantees and tender their previous decisions relating to the contract phase operations and activities enumerated in paragraphs, It said about me in the record of the activities and processes of handling all of the mentioned qualities at the same time, document without seeking to file taxes, and fee exemptions will be applied.

Certified operations

MATTER 6 – (1) The following export, export sales and deliveries are considered foreign exchange earning services and activities within the framework of tax, Companies that want to benefit from exemptions and levies, including processing the permit by applying to the Ministry and / or tax exemption must obtain document images fees. Tax, Photos fee exemption, The validity of the document in the document and is to be applied in a consistent area with limited places, exception does not apply to transactions between the date of application documents with document date. But, Services and activities carried out in this period counted commitment.

(2) Export transactions; Within the scope of this document including document processing authorization and the validity period in, the purpose of exports to the record; raw material imports and domestically made, excipients, semi products, with all sorts of other transactions are to be given letters of guarantee regarding product and packaging material purchases and them.

(3) foreign exchange earning services and activities with export sales and deliveries are counted;

a) Development Ministry released the current year from investments and investment program located in the Ministry of National Defense, Gendarmerie General Command and Coast Guard Command of public investment in this program will take place from winning the international tender or tenders are issued to those foreign currency funded by the main contractor undertaking the construction (excluding subcontractors);

1) In case of full liability company, out of all the international tender, The delivery of those funded by foreign money to be made in foreign currency rates corresponding to the, full liability of manufacturers with services and activities, used to work with the said firm installed by producing goods and materials will do the construction work of the sales and delivery of services,

2) if the nonresident company, The company said the full liability of manufacturers producing goods and materials that you will use this job (Companies that work commitments, including) they make sales and deliver,

3) Full and taxpayers in case of partnership firms, resident company at the rate of their activities, If other firms (2) It will lower the number of resident producing company in the context of paragraph sales and deliveries,

4) Aforementioned (1), (2) and (3) sub-item within the framework of the project has to be made during the project to companies that undertake these projects with public institutions technical consultancy, engineering and related services sales,

b) Defense industry, In the area of ​​security or intelligence,

1) Defense Industry Undersecretariat approved defense, security or intelligence fields associated with defense projects have been undertaken with full liability for manufacturers, security or intelligence to be made in research and development projects undertaken by the taxpayer with a full manufacturer's sales and deliveries to be made by the company after the sale and delivery arising from repair and maintenance services,

2) Defense Industry Undersecretariat defense, importance in terms of security or intelligence had indicated that the defense, all platforms for security and intelligence, system, software, tools with full liability and defense manufacturing firms producing equipment, security or intelligence to be made in research and development projects undertaken by companies resident in the country's defense industry, they will do to public security or intelligence organizations and institutions related to the sale and delivery of these sales and delivery are born after maintenance and repair services,

3) This subparagraph (1) and (2) the number specified in subparagraph firms, We will produce the full liability of the manufacturer sales and delivery,

4) This subparagraph (1) and (2) the number specified in subparagraph works if the taxpayer company installed firm, they will do this by generating sales of full liability companies and manufacturers deliver,

c) Full liability of the manufacturer, do they produce sales and delivery of goods mentioned in the communique issued by the Ministry a list of additional investment goods,

ç) Full liability of the manufacturer, Investment Incentive Certificate covered by an option that is already mounted and components to companies that can be imported, It can import those parts and they will produce and deliver parts sales,

d) Build-Operate model to be made fully responsible for investment projects of firms which will be held in the framework of services and activities,

e) Public institutions and the international tender issued by companies moving jobs overseas or domestic activities of the resident company that installed,

f) International freight and passenger of the cost to be brought into the country as foreign exchange earned from transportation by land record, sea ​​or air transport services and activities,

g) It will be held for contracting abroad, consultancy, software and engineering services,

ğ) Foreign nationals (including members of the diplomatic representations and), Turkish citizens working abroad, or tourists in our country while they were, currency will be given to health care provision,

h) with their foreign exchange in the domestic travel agencies tourism enterprises and tourism activities abroad during the provision of service sales,

I) Cost of repair and maintenance services performed on behalf of the foreign currency as the resident companies abroad with the condition to be taken, time outside the Turkish and foreign flagged ships, maintenance and repair of aircraft or truck, maintenance and renewal and transformation, repair, Goods made under renovation and conversion (excluding fuel and lubricants) and service sales,

i) Full-payer firms, opening stores abroad to market our products or export operation,

j) Public institutions and organizations in exchange for mineral extraction royalty from mining basin issued an international tender and production activities related to business,

k) news agencies have settled in the country, news-image display or sale of the publications abroad,

l) Public institutions and organizations and the international tender issued by the Ministry designated investment goods, industrial products manufacturer and they will produce the full liability winners of the tender for the sale and delivery of software services,

m) international organizations and bilateral or multilateral international agreements in accordance with the provisions contained in the delivery of industrial products abroad they have the opportunity to bring foreign institutions from abroad who are resident manufacturer, The activities and deliver fully responsible contractors undertaking the construction and repair of facilities of the representatives of foreign countries and organizations,

n) the context of bilateral or multilateral international treaties institutions undertake projects realized in Turkey, organizations or companies (Founded by them for the execution of the projects carried out in partnership or company, including abroad) uploads the scope of the construction works and delivered by the project company (excluding subcontractors);

i) In case of full liability, do they deliver their services with full liability and industry sales to be made to these companies produce and deliver the company,

ii) Full and taxpayers firms are in the form of partnership, taxpayers will perform a full delivery rate of the company's partnerships and services with full liability of the manufacturer producing and selling to these companies they will deliver,

O) construction and renovation of facilities to be made by resident companies undertaking the works and services within the framework of public-private cooperation,

express.

(4) These substances listed in the specified export sales and deliveries of foreign exchange earning services and activities, 488 Additional Stamp Duty Act No. 2 Article and 492 Mortar No. addition of Law 1 Published pursuant to Article Export and Foreign Exchange Earning Other activities in the Stamp Duty Exemption Applications and those who take part in the General Communiqué, can not benefit from the stamp tax and duty exemptions.

(5) Document owners hire firms to document issues related goods, materials or services as provided by the person and stamp duty due to the paper held by these processes transactions to be made with institutions and duty exemptions for implementation, both sides of the process is essential to have it arranged in connection with document processing.

THIRD PART

No Tax Exemption Certificate

evaluation and regulation of the application document

MATTER 7 – (1) of Companies, Additional fees to receive tax exemption document image-1 should not apply to the Ministry with the information and documents. information and documents submitted by the company, It is considered to be correct until the contrary is proven. Ministry, Annex-1 tax information and documents mentioned in the examination of the fee exemption document into editable image. If the document held, A copy of the edited document is sent to the company. also, Information related to the edited document, electronically sent to the Central Bank of Turkey.

(2) Because tax documents contain the right to import duty exemptions photos, It does not constitute support imports.

time and extra time Document

MATTER 8 – (1) The period of tax documents, photos maximum fee exemption 24 (twenty four) months. But, This Communiqué 6 The third paragraph of Article (a), (b), (e), (g), (i), (j), (l), (m) and (n) The time duration of the project until the documents under item, In the documents related to projects by Turkish Eximbank loans granted on the basis of medium and long term maturity period of time document it can be detected in parallel. also, This Communiqué 6 The third paragraph of Article (d) and (O) The duration of the documents held in the framework of investment project duration is up to me.

(2) Beginning of period, tax and duty exemptions to document the history of painting. also, The maximum scope of the certificate until the date of implementation of the first exception 3 (three) picture tax time fee exemption certificate can be extended for month.

(3) This Communiqué 6 The third paragraph of Article (a), (b), (d), (e), (g), (j), (l), (m), (n) and (O) Of the contracting authority documents under item, 6 The third paragraph of Article (i) The documents relating to the projects under item Turk Eximbank's approval of the document on the subject given an additional period until completion of the job. The addition of this Communiqué 6 The third paragraph of Article (c) and (ç) Documents under item, upon application to the Ministry with the necessary information and documents, end of the subject matter of the document while the document given an additional period subsequent to completion.

(4) upon application to the Ministry with the necessary information and documents, Following the completion of the document, while the subject of the certificate of legal and financial transactions with the extension of the registration period until the conclusion of the document, exemption is to be continued. But, in this case does not mean the extension of the loan maturity. loan term cash loans, In parallel with this period it is not extended and the period of time in excess of the loan could not be liquidated exception period does not apply.

(5) of Companies, Since the end of the document in time to benefit from the additional time under this Article 3 (three) It is being required to apply to the Ministry within months, It is not considered to applications outside the specified time.

(6) time extensions are made after the document expires shall take effect from the date of the document ends.

revisions of the document

MATTER 9 – (1) Tax exemption documents mortar pictures, about the company's commitments pursuant to the application of the export document may be revised by the Ministry until closed.

the closure of export commitments

MATTER 10 – (1) export commitments related to tax exemption certificates mortar pictures; Since the end of time document 3 (three) months in the condition to be applied with the necessary information and documents, Within the framework of the Ministry's approval pursuant to the procedures established by the Central Bank of the Republic of Turkey, It said the bank is closed by branches. The shutdown process, the company and reported to the relevant tax office. In addition, information is sent electronically to the ministry which the document was closed in.

(2) Export sales and the closure of export commitments mentioned documents are organized under foreign exchange earning services and activities delivered selling price excluding Value Added Tax shall prevail.

(3) When closing a document export commitments, exchange money made exports counted sales and delivery sales in the foreign exchange earning services and activities and / or delivery note with foreign currency purchase certificate or sale and / or delivery fee date of the tax picture fee exemption on the document that will be credited to the account of the relevant foreign currency and the number of which also takes place bank receipt or certificate of completion of the enumerated provisions exports to the Turkish Lira in the sales and delivery sales and / or submission of shipping documents sought. also, Exports counted the money and handed over to the Turkish lira sales tax picture for fee exemption regulation in the sales documents and / or the Central Bank of the Republic of Turkey on the date of the delivery document are based on selling exchange rate.

PART FOUR

Certified Tax on Export Credits, And Fees Exemption

Tax, The duration of the exemption and levies

MATTER 11 – (1) Certified tax of export credits, From time to benefit and fee exemptions, including document processing authorization held by the Ministry and / or tax exemption certificate mortar picture time (including additional time) it is up.

Tax, The scope of duties and fees exemption

MATTER 12 – (1) Committed export credit risk carried out without closing the, It does not eliminate its export commitments.

(2) Of export sales and deliveries are considered foreign exchange earning and tax service fee exemption certificate image for loans used in financing activities; exports and deemed exports, sales and customs exemption for the importation of goods for delivery and import financing loans used in inward processing of permits should be issued. Included in the permit processing and / or editing the photos before tax or fee exemption document after document time, exception does not apply to transactions related to the document.

(3) The sum of the loan will be used simultaneously under Document, registered export commitments in the document, loans adat (day x amount of credit) The total document will result in the multiplication of the document by registered time can not exceed the total amount committed adat. In case of foreign currency loans to be disbursed in foreign currency, The committed credit amount does not exceed 75%. In this case, export commitments must be conducted in full.

(4) guarantees and letters of guarantee issued regarding document subject activity,, Addressing processing for import permit to the customs authorities included in the scope of the guarantee letters issued, guarantees for the purchase of goods within the country with the general loan agreements held during the opening of import letters of credit and guarantees, Guaranteed loans held for guarantees and letters of guarantee document used under the provisions of the Foreign Exchange Regulations lenders by the exporter of export receivables without prejudice or export credit insurance / guarantees that organization on the conveyance for conveyance description; Because the provision of guarantees, Without being bound to any tax limits, It will benefit from and fee exemptions.

(5) But, document the scope of overseas contracting services, work done in the country to a third country for the shipment of goods from the letters of credit opened, registered export commitments in the document insurmountable.

the closure of export commitments

MATTER 13 – (1) Tax, The certificate of export commitments benefiting from export credits and fee exemptions, deemed export sales and delivery of services with foreign exchange earning and income derived from activities and commitments in the document is closed with. But, deemed export sales and deliveries in the foreign exchange earning services and activities (Located within the same holding or group excluding sales made by marketing companies) the exporter is not considered.

(2) In this context, tax, Closing of the transaction and levies export commitments to benefit from the exemption of export credit certificate;

a) Export sales and delivery are considered foreign exchange earning services and activities of credit used to finance the, Central Bank of the Republic of Turkey tuition tax exemption document image,

b) Exports and export sales counted and handed over to customs exemption for the importation of goods for inward processing permits issued within the scope of the loans used to finance imports, Provincial offices of the Ministry of Regional Directorates located inward processing document,

indicating that the export commitments of commitments closed off notifications pursuant to article, It is concluded by the relevant bank.

(3) Tax exemption certificate mortar pictures used in the context of the credit if used at least document export commitments, used credit amount corresponding to next carrying out the, except tax credit transactions, pictures and it has benefited from the fee exemption, commitment document at least 10% of the difference between the recorded amount of export commitments with the used amount of credit must be performed. this amount, The tax benefit for operations other than credit, and fee exemptions can not be less than the sum. In the case of credit used, The tax benefit, and fee exemptions commitment to export the document without being registered must be carried out under the total of 10%.

(4) exceptions applied in the export certificate; sequence number for each process, historical, loan amount (drop in the currency used for foreign currency loans 1/3 Made with more) and specifying the balance being allowed inward processing document or image is saved to the tax exemption certificate fees and applicable taxes, pictures and duty exemptions, The exception to the implementing agencies and related organizations linked to the tax office is informed.

PART FIVE

Undocumented Export Credits, Transit Trade and Transit Trade Operations

Financing disbursed in loans Tax, And Fees Exemption

Tax, duration and fee exemptions and additional periods

MATTER 14 – (1) Undocumented export credits, tax, From time to benefit and fee exemptions 24 (twenty four) months. also, The company exports about 50% of the commitment by the realization that Authentication of record, commitment by the relevant banks for credit period 6 (six) month extended. Ship building and financing of export credits used in order (Except ship ready) 50% of the shipbuilding activities completed by that Maritime Trade Incentive of record as of the expert report from the Room, commitment by the relevant banks for credit period 6 (six) month extended.

(2) Purchases of goods subject to transit trade and transit trade financing through the sale of loans disbursed, tax, From time to benefit and fee exemptions from the date of transfer of the purchase price of transit trade 18 (eighteen) months. However, the transit trade in the purchase price of the transaction tax is paid by letter of credit, From time to benefit and fee exemptions, Since the beginning of the transit trade 18 (eighteen) months.

Tax, The scope of duties and fees exemption

MATTER 15 – (1) Undocumented export credits, Of the loan term 14 third and 17 Article in the condition to remain within the specified time, tax, It will benefit from and fee exemptions. When exceeding these time, tax accrued during the period of vaccines, exception does not apply to levies and charges.

(2) Committed export credit risk carried out without closing the, It does not eliminate its export commitments. The closure of the transit operation in trade-related credit risks from uncollected sales price of transit trade, It does not eliminate its export commitments.

(3) Loan maturity, The commitment period for loans extended by the bank as parallel. The expiry of the original term of the loan or extension of credit risk due to the short time before the closure of the case mentioned in the first paragraph, Benefit from the exemption of transactions made within this period and counted the realized export commitments. Non-cash taken regarding undocumented export credit loans without regard to any tax limits, It will benefit from and fee exemptions.

(4) Buying and selling costs as the unfavorable difference between the transit trade, unfavorable difference corresponding portion exception does not apply.

the closure of export commitments

MATTER 16 – (1) export commitments for export credit undocumented; Within the framework of the Ministry's approval pursuant to the procedures established by the Central Bank of the Republic of Turkey, using company credit; The main ortaklıks to itself and / or of group companies, If the group companies own and / or about where the parent company and / or relevant that the exports carried out by other group companies and the parent is closed by the bank pursuant to the relevant customs declaration proving.

(2) Manufacturer exporting companies, They have committed themselves to export and / or group companies and / or it can be related through another exporters as they can through parent. The production facilities of the company if the loan were transferred to another company or, manufacturer exporter firm commitments to use loans from leasing or transfer of production facilities by the company who rented or inherited may be closed by then performed export.

(3) they use credit commitments of exporters of non-company Manufacturer, Sectoral Foreign Trade Foreign Trade Capital Companies, except for exports made by the Company, the vehicle can not be closed with exports carried out by the exporting companies. Sectoral Foreign Trade Companies commitments can be turned off with the loans used by manufacturers exporting companies which export is carried out by partner companies.

(4) Imports under the inward processing permits have been granted to finance the case of foreign currency loans; included on the allowed number of document processing and / or lines of code of the export customs declaration is registered subject, The loan is used to transfer the cost of imports 1/3 the corresponding portion of the amount to be more than the addition of interest and other charges, if any commissions, do not count on the export commitments of undocumented export credit.

(5) by the relevant bank, Utilization calculating the credit on their export commitments (Turkish Lira excluding export credits), The main benefit with interest, commissions and other costs are also included in the calculation.

(6) Tax, with pictures and duty exemptions that benefit from transit trade export commitments of loans granted transit trade financing closed with revenues from transit trade activities.

(7) Tax, Who benefited from the commitment and fee exemption for transit trade closing transactions concluded by banks applying the exception.

(8) concerned to the closure of export commitments, The date of transfer of the purchase price of transit trade, In transactions where the purchase price of transit trade via letter of credit payable at the latest from the beginning of the transit trade 18 (eighteen) The document shows that in the month of purchase and sales invoices were charged on the sales price (foreign currency purchase document or receipt of the purchase price to the account of the relevant bank letter) Must submit to the bank to apply the exception.

(9) Transit trade financing for calculating the export commitments on loans disbursed by (Excluding loans granted as Turkish Lira) The main benefit with interest, commissions and other costs are also included in the calculation.

(10) The purchase price of transit trade commitments that are transferred during shutdown, If there is more than the sales price charged for the collection of closure exceptions applied at the rate charged by banks lacking the necessary procedures will be carried.

PART SIX

General provisions

Force majeure and exceptional circumstances

MATTER 17 – (1) The following cases of force majeure and exceptional picture tax and fee exemption certificate in case of occurrence within the period of undocumented export credit, export time (including additional time) Since completion date 8 th 14 Third additionally be given in addition to the substances stated in the;

a) Earthquake, cell, don, storm, hurricanes etc.. natural disasters and fires (Environment and Urban Planning Ministry or Food, Provincial Directorate of the Ministry of Agriculture and Livestock, Fire Department or in writing to be received from other relevant institutions),

b) Incumbent restriction or cessation of the company's activities by public authorities (operating companies stop writing to be received from the public institutions),

c) Strikes and lockouts (Labor and Social Security in writing to be received from the Provincial Directorate),

ç) war and blockade on our country with bans imposed by the State or the importing country,

d) Incumbent firms have declared bankruptcy or composition with creditors (With court decision),

e) The death of the sole proprietorship company owner,

f) Provision of exports while exports associated with foreign exchange cash becomes subject to the provisions for the pre-financing is not fulfilled in can not be done (exports from importing company that received later than the specified time is desired to be made writing or any other justifiable reason with information and documents relating).

(2) Companies to benefit from the exceptional case of force majeure and; the latest document from the end of period covered by the tax exemption certificate mortar pictures 3 (three) Ministry within months, undocumented export credit following the end of the period covered by the latest benefit from the exemption of the credit 1 (one) They need to apply to the bank in the month. applications which are not evaluated beyond the time specified.

(3) The first paragraph of this article (ç) Force majeure and exceptional circumstances in paragraph Ministry, The other paragraphs in force majeure and exceptional circumstances, It is determined by the bank.

(4) export commitments for the corresponding period of loans banks, force majeure and the document will be taken from relevant government agencies for considering and making extraordinary specified period of time 1 (one) extended to exceed year. 1 (one) while demand is exceeding the year, In case of approval of the bank's Ministry concluded by taking the appropriate opinion.

(5) compelling reasons mentioned in the first paragraph of this article and taken into account in exceptional cases only time extension, It does not eliminate its export commitments.

(6) Tax exemption certificate and a picture mortar undocumented export credit covered by force majeure and exceptional circumstances referring to when issuing additional time, This process is considered to commitments made during the grace period and tax, It will benefit from and fee exemptions.

the cancellation of the tax exemption certificate mortar pictures

MATTER 18 – (1) Tax exemption certificate mortar pictures, related companies will be canceled at the request of the Ministry.

(2) This communiqué and the Central Bank of Turkey are not complied with the relevant provisions of circulars, tax fee exemption regulation of photos and documents that are submitted untrue information and documents for the transactions made under the revised document and relevant documents on the case to determine whether tampering; Will be canceled by the Ministry and relevant documents are made about the legal procedures related.

(3) also, this Notification for the closure of tax exemption certificate export commitments mortar pictures 10 UNC period specified in Article Failure to apply to the relevant branch of Central Bank of the Republic of Turkey, It referred this matter to be sent electronically to the Ministry by the Bank in subsequent, Ministry document is canceled.

(4) Canceled the exception applied under document 19 cancellation under Article provision unc, Central Bank of the Republic of Turkey relating notified to the relevant tax authorities for the collection of branches and exceptions.

(5) The third paragraph of this Article within the framework of the provision of tax exemption mortar picture regarding the cancellation of the document has made the following notification 3 each month in the case of application to the Ministry, Following realization of said document shutdown (The record to determine whether the sanctions to be charged) cancellation revocable. (this clause, 1/1/2018 Enters into force on.)

Sanction

MATTER 19 – (1) unrealized export commitments of the exceptions applied to the corresponding parts According to the Communiqué, 213 Tax Procedural Law and 6183 According to the Law on Collection Procedure of Public Receivables shall be charged.

(2) In case of cancellation of the tax exemption certificate mortar pictures; exclusions applied under document, 213 and Law No. 6183 It will be charged according to the provisions of Law No..

(3) The occlusion information and documents are submitted during the recognition that it is unrealistic, exports scope of this document, transit trade, deemed export sales and foreign exchange earning services and activities delivered or corresponding exceptions are made pursuant to the first paragraph and legal proceedings related provisions. As a result of examination or investigation of fraud or tampering with the actual hard the document on behalf of the company 1 (one) picture-year tax exemption certificate fees are not regulated.

(4) do not comply with this communique and related circulars of the Central Bank of Turkey, engaged in improper operation, making process without saving the necessary annotations shall be made to the original copies of the documents concerned, and giving misleading information to people who cause delays in the collection of the tax loss or tax these reasons, the actual non-payment of receivables from debtors jointly and severally liable. In this context, public receivables, taking into account the delay time 213 and Law No. 6183 It will be charged according to the provisions of Law No..

Audit

MATTER 20 – (1) Ministry, In this Communiqué can do all kinds of supervision and regulation on the implementation of the measures set, related companies, public institutions and organizations may request information and documents from the bank and take the necessary measures.

(2) Tax, related transactions and levies exceptions; all public institutions and organizations engaged in export-related transactions, banks (including the Central Bank of the Republic of Turkey), factoring companies, insurance companies, notaries and other institutions by the Central Bank of the Republic of Turkey and the provisions of this Communiqué are executed within the guidelines found in circulars.

Services and activities in the certificated transfer or transaction not being realized

MATTER 21 – (1) All rights owner of the document into the document by companies subject to foreign exchange earning services and activities and liabilities to be transferred to another company or joint venture and in this case it is deemed appropriate by the contracting authority, transferee company, For the rest of the document concerned activity, This Communiqué 7 Within the framework of the Article to be obtained from the contracting authority to take a new picture tuition tax exemption certificate indicates the remaining amount of work and time can apply to the Ministry with text. The tax picture export commitments for the fee exemption certificate transferor company in this case this Communiqué 10 th and 19 Sealed under Article provisions of Article. In this case, In case of using certified that the communique export credit 13 Article provision reserved.

(2) In cases where the foreign exchange earning services and activities undertaken by the joint venture, It is leaving the company, partnership and deemed appropriate by the contracting authority about the situation, Regardless of whether new firms involved in the partnership, new partnerships, this Notification for the rest of the business 7 Within the framework of the Article to be obtained from the contracting authority to take a new picture tuition tax exemption certificate indicates the remaining amount of work and time can apply to the Ministry with text. In this case, export commitments related to tax exemption certificate mortar pictures of the old partnership, leaving the company for partnership, applying realized as part of this Notification sanctions share of partnership 10 th and 19 Sealed under Article provisions of Article. In this case, In case of using certified that the communique export credit 13 Article provision reserved.

(3) The work covered by the document, by document owner company, a joint venture to transfer or the owner of the business in question is loaded document a joint venture with a new one or a few partners adding that the firm is also included and these conditions maintains the certificate's validity concerned, if deemed appropriate by the relevant contracting authority and is done only change of name on the document.

(4) After signing the contract, document own company in the absence of any defects, The construction of the mentioned work by the administration or completion of reasons such as the withdrawal or facilities for corrective action to cancel the tender or tender, document the action is wholly or partially subject in situations where it becomes impossible, document owner company, Proving to be taken from the relevant state administration post with the Central Bank of Turkey has committed in applying the relevant branch closure. In this case the application subject to tax, and fee exemption certificate, Using that cash loans or letters of guarantee and document the scope of the record to determine whether the collection of previously applied sanctions, Regardless of the actual levels are sealed penalty of.

CHAPTER SEVEN

Miscellaneous and Final Provisions

Authority

MATTER 22 – (1) Ministry, allow for the implementation of this Communiqué and to give instructions, and examine special situations and forced to conclude that the application is authorized to resolve administrative disputes arise on the road.

(2) as the circular sent to the approval of the Central Bank of the Republic of Turkey pursuant to the Ministry regarding this bank is assessed under this Communiqué Communiqué.

(3) Ministry (General Directorate of Exports), the cancellation fees that may be instituted for the tax exemption document image (The record to determine whether the sanctions to be charged) It is authorized to take back.

Application and references

MATTER 23 – (1) undocumented export credits used by the previous legislation from the date of publication of this Notification, transit trade financing, loans and tax documents organized inward processing fee exemption image documents are subject to their own legislation. But, yet the financing of the transit trade with export commitments unsealed documents, loans and export credits to undocumented applicable provisions of this communique, which favor.

(2) 15/7/2016 dated 6728 No. Improvement of the Investment Environment which is the effective date of the Act Amending Certain Laws in order 9/8/2016 since,

a) As for the participation of domestic and foreign companies have tendered for separately or together alone is not sufficient for the international tender, Said foreign companies bidding for international tenders alone or to talk about domestic and / or should be bid as a joint venture with a foreign company.

b) Tax, and fee exemptions to receive the document in an application to the Ministry, The operations of this business in the history of auctions 9/8/2016 In case of proving before that date, Referring to the relevant application documents are issued under the previous legislation, the provisions of the effective date of this Notification.

c) International from tenders;

(i) 4734 Of Public Procurement Law No. 21 negotiated procedure with those carried out pursuant to Article, Inviting foreign companies or foreign companies in the joint venture which includes the tender and bidding,

(ii) 4734 Of Public Procurement Law No. 20 In particular those carried out via tender bidders pursuant to Article, Inviting foreign companies or foreign companies that take place following apply to the prequalification prequalification result of a joint venture managed by the bid and not tender bidding,

(iii) 4734 Of Public Procurement Law No. 19 Those carried out by open tender procedure pursuant to the provisions of Article foreign or domestic companies alone and / or to bid as a joint venture with a foreign company

must.

(3) This Communiqué 6 The third paragraph of Article (n) and (O) stamp on the activities organized in paragraphs tax and fee exemption, 6728 Law No. 76 Article of the first section (c) and (ç) the date of publication pursuant to the Act 9/8/2016 The project will be implemented as from the history and works. Said apply for an exception in relation to the projects and works in me, 9/8/2016 It held for the first time since a project or have business or an existing project 9/8/2016 It must be related to the portion of the bid from date.

(4) the legislation, 5/12/2008 dated 27075 published in the Official Gazette No. Export, transit Trade, Currency Earning Services and Activities Tax on Deemed Export Sales and Deliveries, About Picture and Exemption Communiqué (Export: 2008/6) It cited herein shall be construed to this Communiqué.

Tax, documents concerning the provisional application and fee exemptions

TEMPORARY TOPIC 1 – (1) ended period before the date of publication of this document or of this Communique Communique 18 Article tax was canceled in the framework of the third paragraph, documentation and fee exemptions (Provided that document to determine whether the scope of sanctions to be charged) Communiqué following the date of this publication until the third month of the last business day of the event to apply to the Ministry with the necessary information and documents, This Communiqué 8 th frame in the third paragraph of article given an additional period.

Repealed legislation

MATTER 24 – (1) 5/12/2008 dated 27075 published in the Official Gazette No. Export, transit Trade, Currency Earning Services and Activities Tax on Deemed Export Sales and Deliveries, Exemption Communiqué on dues and fees (Export: 2008/6) It is repealed.

Force

MATTER 25 – (1) This Communiqué;

a) 18 The fifth paragraph of Article 1/1/2018 in history,

b) Other items in the date of publication,

enters into force.

Executive

MATTER 26 – (1) Provisions of this Communiqué are executed by the Minister of Economy.

ATTACHMENTS

  • ADDITIONAL MATERIALS REQUIRED DOCUMENTS AND INFORMATION PICTURE-1 TAX EXEMPTION CERTIFICATE TO BUY
  • APPENDIX 2 TAX EXEMPTION PROJECT PICTURES MATERIALS FORM
  • ANNEX 3 EXPORT CONTRACT
  • A-4 İdere Adi


I-1

TAX EXEMPTION TO BUY PAINTING MATERIALS REQUIRED DOCUMENTS AND INFORMATION DOCUMENT

1- Petition (Signature is situated in a circular signed by officials)

2- No Tax Exemption Form Project (I-2)

3- Last three months post closing off export commitments with photocopies of documents related to closed tax exemptions mortar picture list showing the amount of activities carried out under documents (Bank approved)

4- Trade Registry Gazette (Original or notarized sample)*,

5- Signature Circulars (Notarized)

6- Last year, the balance sheet and profit and loss of the Ruler (The tax office or by certified chartered accountant),**

7- Export Declaration (Signature is situated in a circular signed by officials) (A-3)

8- Operations can be done by the company information and documents proving (Tourism Operation License, Travel Agency Certificate, International Transport and Logistics Ratings, International Transportation Organization Certificate, Certification of Ships, Contracting Ratings, Contract sample, Capacity Reports for the manufacturer, etc.)

9- information and documents proving that the activity is undertaken (Or activities in which the tender was international text prepared by the relevant institutions that are financed with foreign money (A-4), Notification with a list of firms invited to tender by negotiated procedure in cases where the tender 6 The third paragraph of Article (a) Ministry of Defense held in subparagraph, protocol between the Gendarmerie General Command and Coast Guard Command of the Ministry of Development to take place in the current year's investment program will be made by all parties to the case of another public agency's tender for public investment, Communiqué 6 The third paragraph of Article (g) In case of public institutions for me to be received from the employer's receipt of public institutions work and so on.)

10- Communiqué 21 Article fully realize the reasons stated in the document concerned activity / partially in cases where it becomes impossible, state incentive of a letter from the administration,

11- Communiqué 21 Article in accordance, Upon transfer of business documents subject, transferee by the company, tax fee exemption document image indicates the remaining amount will be taken from the business, should a contracting authority and the time of application letter.

(*) Trade Registry Gazette of each of the companies forming the consortium submissions made in the form of a consortium with the establishment law for non-public institutions and published in the Trade Registry Gazette.

(**) Balance sheet and profit and loss sheet for newly established firms rather than notarized Tax Bill, Balance Sheet and Profit & Loss Ruler of the public and organizations not regulated by the obligation certificate from the tax authorities of each of the companies forming the consortium for applications made in the form of a consortium Ruler of the Balance Sheet and Profit & Loss.

NOT:
1- The duration of the previous file in the current company documents and information may not be asked again.

2- Ministry, According to the project requested additional information and documents to the property or one or more of the above-mentioned information and documents requested are authorized to decide not to.

3- If the introduction of the originally requested document, A copy of the document, The fidelity is sanctioned by writing the names and titles after controlling for relevant officials and will be returned to the original request.


I-2

CHARGES TAX EXEMPTION PROJECT PICTURES FORM

I. PHOTOS AVAILABLE ON TAX CHARGES EXEMPTION CERTIFICATE APPLICATION INFORMATION REGARDING THE COMPANY

Company:

- Title:
- The address:
- Tax Administration and Tax Number Name:

II. ACTIVITIES TO BE HELD

Name and Feature
(contracting, tourism, freight, v.b.)
Country Currency amount

Authorized Signature and Stamp


A-3

MINISTRY OF ECONOMY

EXPORT GENERAL DIRECTORATE

EXPORT COVENANT

…………………………….. and date .................... In the picture we have committed tax fee exemption certificate to be issued on behalf of our company dated regarding our application to services and activities, Export document in accordance with the terms and conditions, Currency Earning Services and Activities Tax on Deemed Export Sales and Deliveries, Photos and fulfilled according to the Decision and Notification Concerning Exemption of provisions we, We will use in accordance with the purposes of exceptions and exemptions provided to our company and we are committed accepted.

all kinds of pictures that benefit the scope of tax exemption certificate fees unless we act contrary to our written commitment to the above exceptions and exemptions without the need for any legal proceedings 213 with Tax Procedural Law 6183 of Public Receivables accept payment in accordance with the provisions of the Law on Procedures for the Collection and we are committed.

Authorized Signature and Stamp


A-4

NAME OF ADMINISTRATION

topic:

The MINISTRY OF ECONOMY

(General Directorate of Exports)

NAME AND NATURE OF WORK :

DEVELOPMENT MINISTRY OF THE CURRENT YEAR INVESTMENT PROJECT NUMBER :

FOREIGN CURRENCY AND SOURCES OF FUNDING FOR PROJECTS FINANCED AND WORK WITH FOREIGN CURRENCY FINANCED PORTION :

OFFICIAL GAZETTE NUMBER OF HISTORY AND PUBLICATION OF THE INVESTMENT PROGRAM:

Procurement register number :

BIDDING (4734 ANNOUNCEMENT IN THE FRAMEWORK OF THE LAW):

AUCTION FEES :

HISTORY OF THE TENDER :

JOB TITLE PRODUCTION COMPANY ASSUME that:

TIME OF WORK:

DOMESTIC FOREIGN BIDDER to SPAN: Yeah: [ ] No: [ ]

FOREIGN COMPANIES (FOREIGN COMPANIES OR FOREIGN COMPANIES, INCLUDING OF THE JOINT VENTURE) PARTICIPATION:

  • 4734 Of Public Procurement Law No. 19. Performed in the tender Based On Article:
    Is the foreign companies bid? Yeah: [ ] No: [ ]
  • 4734 Sayıt of the Public Procurement Law 20. Realized certain bidders in the Bidding Based on Article: All foreign companies in the prequalification, pre-qualification were invited to submit proposals by the administration following the evaluation did you?
    Yeah: [ ] No: [ ]
    Did he offer to foreign companies invited to tender? Yeah: [ ] No: [ ]
  • 4734 Of Public Procurement Law No. 21. Negotiated procedure performed in the tender Based on Article: Did foreign companies were invited to tender?
    Yeah: [ ] No: [ ]
    Did he offer to foreign companies invited to tender? Yeah: [ ] No: [ ]

Hereby, Tax charge carriers of said Exclusion Document is arranged to constitute a basis for the application of evaluation will be endorsed the correctness of the information contained in the document.

AUTHORIZED PERSON

(İHVANI / SIGNATURE
SEAL

changes with regard to the areas on this document, deletion or addition can be made.