Explanation : Export and Other Earning Dözviz Stamp Tax and fee exemption application with the Annual General Communiqué 488 No. Stamp Tax Law and 492 No. Fees Act within the framework of export and other foreign exchange earning activities relating to stamp duty and fees exemption application of the principles and procedures are regulated. You can link to us Communique details.

The Ministry of Finance (President of revenue management)'From:

FIRST PART

Goal, Scope and Definitions

Goal

MATTER 1 – (1) The purpose of this Communiqué, With operations in other foreign currency earning activities related to exports and export tax and stamp duty exemptions are made, the disclosures of.

Scope

MATTER 2 – (1) this Communiqué, 1/7/1964 dated 488 Additional Stamp Duty Act No. 2 Third and 2/7/1964 dated 492 Mortar No. addition of Law 1 Article within the framework of export and other foreign exchange earning activities relating to stamp duty and fees are covered by the exemption application procedures and principles.

Definitions

MATTER 3 – (1) In practice this Communiqué;

a) Foreign Exchange Earning Activities: 488 Additional Law No. 2 Article and 492 Additional Law No. 1 pearl according to Article, This Communiqué 4 Article mentioned in the procedures of export and export 5 other foreign exchange earning activities enumerated in Article,

b) Full and Taxpayer: 31/12/1960 dated 193 No. Income Tax Act and 13/6/2006 dated 5520 Corporate Tax Law No. determined in accordance with the provisions and determined to taxpayers,

c) International Bidding: 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,

ç) Tax, Picture, Exemption Certificate: Foreign exchange earning activities to be taken for the implementation and payment of stamp duty to encourage and should be submitted, The paper held on the date of the taxable transaction is made available subject or spend a document issued by the Ministry of Economy,

d) Local Companies: 13/1/2011 dated 6102 No. established according to the provisions of the Turkish Commercial Code and tax practices in terms of the full liability company in Turkey,

express.

SECOND PART

Scope and Application Principles of Exception

Export transactions

MATTER 4 – (1) Authentication of the condition that it is related to exports and export;

a) Exports money payments to be made (Authentication of record export financing that is used by pre-financing, Support and Price Stabilization Fund with letters of undertaking related to payments made within the framework of conveyance description and Social Security premiums by including the reimbursement of debts owed to the general budget administrations),

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) Import or domestic purchases made within the period of Inward Processing Authorization Certificate scope of the certificate is valid,

ğ) Realized exports of finished products from the provisions of the Soil Products Office of the inputs used in the production of this product as determined by the Authority or sugar intake of sugar factories,

slurry process related papers are issued from such transactions and (including declarations given to the customs authorities) Will be exempt from stamp duty.

Other foreign exchange earning activities

MATTER 5 – (1) Tax, Picture, Exemption Certificate listed below connected to the other due to transactions related to the foreign exchange earning activities, The document in the validity of the certificates to be limited to the amount involved, the tax stamp paper held, the exception is applied to the transaction fees.

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);

i) In case of a full-fledged taxpayer, 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,

ii) In case of a nonresident, 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,

iii) In the case of partnership firm and full taxpayer, resident company at the rate of their activities, If other firms (ii) They will produce in the framework of full liability company sales and delivery of subparagraph,

iv) Aforementioned (i), (ii) and (iii) subparagraph 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) i) 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,

ii) 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,

iii) This subparagraph (i) and (ii) specified in subparagraph firms, We will produce the full liability of the manufacturer sales and delivery,

iv) This subparagraph (i) and (ii) specified in subparagraph company works installed in case that the taxpayer company, they will do this by generating sales of full liability companies and manufacturers deliver.

c) Full liability of the manufacturer, Ministry of Economy determined that they will produce investment goods sales and deliveries of goods specified in the list.

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 amounts to be brought into the country as foreign exchange earned from the land transportation provided, 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 of investment goods required by international tender issued by the Ministry of Economy and, 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 in case of firms 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) Public-private cooperation within the scope of construction and renovation of facilities to be made by resident companies undertaking the work and service activities.

Basis Application

MATTER 6 – (1) Communiqué 4 The first paragraph of Article (g) for the activities listed in paragraph arranged in this regard "Inward Processing Permit"; 5 For other foreign exchange earning activities enumerated in Article organized on this issue "Tax, Picture, Exemption Certificate "is presented on, Provided done in about the validity of the documents mentioned organizations, Within the framework of the principles and procedures described in another document without seeking the picture of the stamp tax and duty exemptions apply below.

(2) prior to the receipt of a document or documents after the expiry of the validity period, fees related to transactions as documentation and paper work connected to the stamp duty exemption will not be held due to these procedures applied.

(3) Located in the exemption application is carried out taking into account the principles document.

(4) Tax, Picture, Exemption of the procedures related to other foreign exchange earning activities connected to the document and the paper document held in the document validity period due to these operations be limited to the amount contained in the record, stamp tax and duty exemptions are applied.

(5) However Taxes, Picture, Notification will be given with the description in the project undertaking form in order to receive the document annexed Exemption of 5 The first paragraph of the 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, res document without seeking the stamp tax and duty exemptions are applied.

(6) Tax, Picture, Exemption Certificate, certificate holder of the transactions to be made by the contracting authority and whether this process will provide tax and stamp duty exemptions held due to paper, certificate holder of the certificate subject companies to work for producer, materials or services as provided by the people and for its operation with institutions and stamp duty on documents issued due to the implementation of these procedures and fee exemption, both sides of the process is essential to have it arranged in connection with document processing. Document owners of the firm's goods, Both sides of the transaction, the transaction had to be made with materials or providing services that people and institutions that, in the absence of work-related documents, stamp tax and duty exemptions to the treatment in question is not applicable.

(7) 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, As for the participation of domestic and foreign companies have tendered for separately or together alone is not sufficient for the international tender, He said foreign companies bidding for international tenders to talk about the proposal should be given.

THIRD PART

Responsibilities and Sanctions

The responsibility of organizations engaged in transactions

MATTER 7 – (1) organizations that operate by applying the stamp tax and duty exemptions on issues mentioned in the above section (to note, title deed, customs, institutions or organizations engaged in procurement and so on.), Within the framework of principles and procedures specified in this notification regarding the request letter or authority without Being exempt from any stamp tax and duty exemptions shall apply the ex officio. But, Despite these hesitations description in the communique on the issues of whether there is an exception to the tax office within the scope of presidential / opinions it can be taken from the revenue.

(2) Stamp tax and duty exemptions checks by applying business organizations that operate with public institutions and organizations, paper held in relation to the work performed and the related transactions, not obliged to recover due to the application of exemptions regarding or relating to stamp duties to be spent during withheld payment, The transaction was made or the date on which the tax regulation issues paper 30 (thirty) Located on the day of Annex 1 of the communique "Notice those owned and Mortar Benefitting from Stamp Duty Exemption" filled, transactions on behalf of companies benefiting from the exemption of income covered by the exporter or other foreign exchange earning activities undertaken or reported to the tax office they are affiliated institutions in terms of tax. This statement, Tax regulation regarding foreign exchange earning activities, Picture, An example of a Certificate of Exemption or Inward Processing Permits are also added.

(3) Customs, title and on paper is held between the relevant people and organizations without going notary stamp duty amount paid pursuant to exemptions, following the arrangement of the paper 30 parties that operate during the day reported to the tax authorities within the same relevant principles.

actions taken by the Ministry of Economy

MATTER 8 – (1) Inward Processing Permit or Tax, Picture, Exemption of upon cancellation of the cancellation of a document or cancellations, By the Ministry of Economy following the date of this transaction 30 Notified to the relevant tax office within days.

(2) Inward Processing Permit context of the realization of foreign exchange earning activities or is not executed, If the rate to occur by specifying, Ministry of Economy following the date as determined by the situation 30 Notified to the relevant tax office within days.

(3) The name of the relevant notification to be made in the tax office of the foregoing, surname or title, tax identification number, domicile or legal and business center, The type of foreign exchange earning activities, The name of the document, Number of place is given to other matters deemed necessary.

actions taken by the Central Bank of the Republic of Turkey

MATTER 9 – (1) Tax, Picture, Exemption of foreign exchange earning activities within the scope of the implementation of the document or is not executed, If the rate to occur by specifying, Central Bank of the Republic of Turkey following the date as determined by the situation 30 Notified to the relevant tax office within days.

(2) The name of the relevant notification to be made in the tax office of the foregoing, surname or title, tax identification number, domicile or legal and business center, The type of foreign exchange earning activities, The name of the document, Number of place is given to other matters deemed necessary.

actions taken by the tax authorities

MATTER 10 – (1) Tax offices, the communique organizations engaged in operations subject to exceptions 7 th, 8 th 9 Within the framework of the principles stated in the notification sent by Article, The taxpayer shall keep the imposition file. notifications will be made by considering the relevant institutions 4/1/1961 dated 213 amending the Tax Procedural Law in accordance with the assessment to be made, notification and registration of taxpayers in the imposition file will prevail.

sanctions to be applied to taxpayers

MATTER 11 – (1) In foreign exchange earning activities;

a) Excluding the amount of stamp duty and fees, amount corresponding to the portion of unrealized foreign exchange earning activities,

b) Inward Processing Permits and Taxes, Picture, Exemption of the documentation has not been properly canceled, receipt stamp duty and fees amounts

213 Within the framework of the provisions of Law No. taken back with the penalty and default interest.

(2) Overdue interest, Laid paper or calculated from the date of the transaction.

Sanctions will apply to transactions that organizations

MATTER 12 – (1) Subject to stamp duty and transaction fees but makes exceptions 30 day period without the required notification on behalf of the charge 213 Law No. 352 Article of second-degree misconduct penalties in accordance with cut.

(2) 488 Additional Law No. 2 Article and 492 Additional Law No. 1 Article with said state is entered under this Communiqué Law and this Communiqué showing grounds and payment of tax stamp applied processes that organizations (to note, title deed, customs, institutions or organizations engaged in procurement and so on.), receipt stamp duty and fees amounts shall be jointly and severally liable together with those who benefit from the exemption from the payment of interest on them.

(3) Exceptions to the subject in his state over the process of determining whether a transaction with organizations and activities without the necessary notification in this case organizations that report on time, Exchange gaining the realization that operates in case of detection or documentation requirements are not complied with, 213 those who benefit from the exemption under the provisions of Law no delay penalty and stamp tax should be charged with interest and fees from the amount shall be jointly and severally liable.

PART FOUR

Miscellaneous and Final Provisions

Other considerations

MATTER 13 – (1) 6728 Law No. unchanged from the previous; 488 Additional Law No. 2 Third and 492 Additional Law No. 1 Notices published pursuant to Article pearl or other foreign exchange earning exports covered by this Communiqué regarding the activities arranged before the effective date Taxes, Picture, Exemption Certificate and Inward Processing Permit owner of taxpayers, the actions they take time until the end of the document and stamp duty to be limited to the amount written on the document to edit the papers that they continue to be associated with this process and fee exemption application.

(2) 6728 the effective date of Law No. 9/8/2016 international tender held before the date of issue in respect of matters, The effective date of the Act will be the Ministry of Economy under the previous legislation Tax, Picture, Exemption of stamp duty and duty exemptions are applied pursuant to the document.

(3) Communiqué 5 The first paragraph of the 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.

Authority

MATTER 14 – (1) 6728 Law No. different 488 Additional Law No. 2 Third and 492 Additional Law No. 1 In accordance with the sixth paragraph of the Article, said substances 1 th 2 Located in the sixth paragraph In addition to the foreign exchange earning foreign exchange earning activities other activities, With the exception process will be implemented within the scope of the document Economics and other procedural steps with the activities and procedures to identify the Ministry of Finance together with the Ministry is authorized.

Repealed papers

MATTER 15 – (1) 27/2/2004 dated 25386 No. Official Stamp Tax on Foreign Exchange Earning published in the Gazette and Annual Exemption Application Notification (Seri No:1) It is repealed and the said Communiqué amending the Communiqué 9/8/2016 Since exports related to prior periods and other terms of foreign exchange earning activities communique said will remain valid.

Force

MATTER 16 – (1) this Communiqué 9/8/2016 date of entry into force of the publication date to be valid.

Executive

MATTER 17 – (1) This Communiqué shall be enforced by the Minister of Finance.

I:l

Stamp Tax Benefit and Fee Exemption from those owned Notice

................................. ..Verg Department Directorate

Taxpayers

1 - Name and surname (Title)

2- address

3- Income / Corporate Tax Office as a Registered Tax Terms

4- Tax identification number

Transactions in which the Housing Things

5- Undocumented Foreign Exchange Earning Activities

a) Exports to countries that do

b) Export the goods

6- Foreign Exchange Earning Certified Supplier

6.1. Inward Processing Permit

a) Date / Number

b) The document said activities

6.2. Tax, Picture, Exemption Certificate

a) Date / Number

b) Operating Certificate subject

7- Inward Processing Permit

a) Subject to authorization for importation into the customs declaration date / number

b) Getting information on taxes and fees

8- Damga Vergisine Konu Kağıdın

a) Mahiyeti

b) Tarafları

c) İhtiva Ettiği Belli Para

ç) Damga Vergisi Miktarı

d) Düzenlendiği Tarih

9- Harca Konu İşlemin

a) Mahiyeti

b) Tarafları

c) İhtiva Ettiği Belli Para

ç) Harç miktarı

d) Yapıldığı Tarih

10- Diğer Vergiler

a) Nev’i

b) amount

c) Vergiye Konu İşlem

ç) period

(*)Bildirimi Yapan Kuruluş

İmza – Mühür

(İmza Sahiplerinin İsim ve Unvanı, Kaşeleri)

(*) Yetkililer Tarafından İmzalanacaktır.

NOT: Bu bildirim, ihracat ve diğer döviz kazandıncı faaliyetlerle ilgili olarak istisna konusu işlemi yapan kuruluş tarafından alınmayan diğer vergilerin ilgili vergi dairesine bildirilmesi için de kullanılacaktır