Explanation : ÖTV (III) Numbered List Alcoholic Beverages and Non-Owned Applications and adding some changes were made to the General Communiqué.

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

MATTER 1 – 8/8/2015 dated 29439 published in the Official Gazette No. excise tax (III) List of Applications General Communiqué No. (I/A/2) of section;

a) The second paragraph was removed from the text of the Communiqué and the following paragraphs were added instead.

“(A) in the Ruler;

• Alcoholic beverages,

• starched, fruity and plain sodas,

• Non-alcoholic beers,

• 20.09 and 22.02 G.T.İ.P. Packaged and / or wholesale delivered; fruit nectars, fruit drinks, limonatalar, energy drinks, sports drinks, ice tea, cold coffee, tonic and flavored or flavored similar drinks

It takes place.

Ethyl alcohol and 22.01 G.T.İ.P. classified in the number, waters without added sugar or other sweetening matter or flavored (natural or artificial mineral waters and carbonated waters) because it's not listed, 20.09 G.T.İ.P. according to Turkish Food Codex with vegetable juices classified in %100 juices counted as juice; and 22.02 G.T.İ.P. Produced with natural mineral natural mineral water classified in, sweetened, Flavored fruit carbonated drinks are not subject to excise duty since they are excluded by the provision in parentheses..

(III) numbered list (A) Located in the ruler 20.09 and 22.02 G.T.İ.P. Purpose of wholesale delivery foreseen in order to determine the scope of tax for some beverages classified in, is the delivery of the delivered beverages to the ones who sell them exactly or after processing.. Delivery to those other than these, retail delivery counted. The import of the drink for commercial purposes or for use in the enterprise is also considered as wholesale delivery..

(III) numbered list (A) Located in the ruler 20.09 and 22.02 G.T.İ.P. For the purpose of determining the scope of the tax for some beverages classified in the number, the purpose of the packaged beverage is 26/1/2017 dated 29960 (repeated) Turkish Food Codex Regulation on Food Labeling and Consumer Information published in the Official Gazette No. 4 The second clause of Article (ö) The beverage subject to delivery within the scope of prepackaged food as described in. According to this, in any case, its contents cannot be changed without opening or changing, by placing it in a package that completely covers the drink, Said G.T.İ.P subject to delivery to be presented to the end consumer or mass consumption places. prepackaged beverages in, covered by tax. on the other hand, excluding those subject to wholesale delivery, of the said Regulation 4 The second clause of Article (ğ) The delivery of beverages that are packaged as ready for direct sale by the retailer as defined in the clause is not subject to SCT..

for example, lemonade that is delivered wholesale by the beverage manufacturer as packaged or unpackaged, drinks such as fruit nectar are subject to SCT, these beverages are manufactured in the workshop by the bakery business and, It is not subject to the SCT to be offered for retail sale in a pre-packaged form for direct sale in the pastry shop.. Same way, While the cold coffee drink that is subject to wholesale or retail sales packaged by the cold coffee maker is subject to the SCT, manufactured by the cafe business in its workshop, Cold coffee offered for retail sale in the cafe is not subject to SCT. ”

b) The phrase “and macaron” has been added to follow the phrase “tobacco products” in the third paragraph..

c) The following paragraph has been added to the end.

"On the other hand;

• 20.09 and 22.02 G.T.İ.P. Since only the packaged goods of some of the goods classified in, Whether the beverage subject to delivery is covered by prepackaged food,

• According to the Turkish Food Codex %100 fruit juices (6/8/2014 dated 29080 Juice and concentrate juice defined in the Turkish Food Codex Fruit Juice and Similar Products Communiqué published in the Official Gazette No.) is out of scope, of the beverage delivered %100 Whether it has the quality of juice

The issues are determined within the framework of the determinations and explanations made in the relevant legislation according to the Turkish Food Codex. ”

MATTER 2 – The same communiqué (I/Ç/1) The following paragraph has been added to follow the second paragraph of the section..

“(III) numbered list (A) Located in the ruler 20.09 and 22.02 G.T.İ.P. Some of the beverages classified in the issue number are only packaged and / or subject to wholesale delivery because they are covered by tax., while producing said drinks;

• Those who wholesale the drinks produced by them, said drinks are not packaged (in bulk) Even if they are subject to the sale, they must have a taxpayer.,

• Those who deliver their beverages within the scope of prepackaged food, Even if there is no wholesale delivery, they should have a taxpayer facility.,

• Only those who are subject to retail delivery, with the beverages they manufacture, unpackaged or made ready for direct sales., In the absence of any other sales subject to SCT, There is no need to have a SCT obligation. ”

MATTER 3 – The same communiqué;

a) (III/B) in the second paragraph of the section; The phrase “each cigarette in the unit packaging of the cigarettes offered for retail” is “each cigarette or each macaron in the unit packaging of the cigarettes and macarons offered for sale”, The phrase "from 20 cigarettes" means "From 20 cigarettes", 50 pieces from macarons ”.

b) (III/B/1.1) of section; heading “1.1. Tax Calculation in Soft Drinks ”, in the “table” in the first paragraph, cola soda ”is in the form of“ soft drinks on the ruler ”, The phrase "cola soda" in the second paragraph has been changed to "these drinks".

c) (III/B/2.1.) The following section has been added with the title to follow the section and the following section title has been corrected accordingly..

“2.2. Tax Calculation in Macarons

(III) numbered list (B) In the taxation of the macaron within the scope of the ruler, Relative SCT amount is calculated by applying the SCT rate applicable to these goods to the retail price.. However, this calculated amount, cannot be less than the tax amount calculated according to the minimum fixed tax amount determined for each macaron in the unit package.

on the other hand, (III) numbered list (B) the ruler, The relative tax rate for macarons is “0” by the Council of Ministers. (zero) and fixed tax has not been issued., Thus, it is foreseen that the macaron will be taxed on the minimum fixed tax amount..

Sample: 1/1/2018 As of date, retail price 16 TL 200 The SCT is calculated as follows for a package of macaroons consisting of macaroons.:

Minimum fixed SCT amount (200 x 0,0500 TL) = 10,0000 TL

According to this, as calculated SCT 10,0000 TL is taken into consideration. ”

ç) (III/B/3) The phrase "each cigarette" in the first paragraph of the section has been changed to "each cigarette or macaron"..

MATTER 4 – The same communiqué;

a) (IV / C / 1) in the fourth paragraph of the section; "And to macarons" is added after "tobacco products"., The phrase "for cola soda" has been changed to "soft drinks".

b) (IV / C / 3) The phrase “and macaron” to follow the phrase “tobacco product” in the sixth paragraph of the, "And to macarons" has been added after "tobacco products"..

MATTER 5 – The same communiqué (VI / A) of section;

a) In the third paragraph; “(except for cola soda)"Phrase"(except soft drinks)”, The phrase "soda pops" has been changed to "soft drinks".

b) "Tobacco products" in the fifth paragraph are added to the "tobacco products" to be followed by ".

c) The phrase "to the production of tobacco products" in the sixth paragraph is "to the production of tobacco products and macarons", The phrase “and tobacco product” means “, tobacco product and macaron ”.

MATTER 6 – Attached to the same Communiqué;



MATTER 7 – This Communiqué; 1 Of the Article (b) bands, 3 Of the article (a) and (ç) with me in (c) Special Consumption Tax (III) List of Applications General Communiqué No. (III/B/2.1.) "2.2 added to come after the section. The first paragraph of the "Calculation of Tax in Macarons" section, 4 Of the article (a) Special Consumption Tax (III) List of Applications General Communiqué No. (IV / C / 1) the phrase added to the "tobacco products" in the fourth paragraph of the (b) bands, 5 Of the Article (b) and (c) embankments and 6 Article n (b) bands 5/12/2017 effective from the date of publication, other provisions 1/1/2018 Enters into force on.

MATTER 8 – This Communiqué shall be enforced by the Minister of Finance.