Explanation : 2017/3 Circular no cancellation of the Investment incentives or processing machinery and equipment in case the document removed from the scope (Incentive Certificates of canceled or machine-Removing the Covered Equipment Under the document collection / Sanctions) It has been fixed for determining the wobble experienced in this regard. Within the scope of this paper is canceled in the process of Investment Certificates held or decisions on additional accrual of taxes that need to be removed for machinery and equipment not covered by the document, said direct taxes 6183 the monitoring of Public Receivables, also under the Law on Collection Procedure of the Customs Law gerekmek 234 Therefore been covered by the first paragraph of the article is not a difference caused by the control and inspection after inspection or delivery, declared KDV and other taxes outside of the Customs Act for KDV 234 There are possible within the framework of Article arranging penalty decision.
CUSTOMS AND TRADE MINISTRY
Customs General Directorate
Number : 85593407-010.06.02
topic : Cancellation of Investment Incentive Certificate
The information transferred to our Ministry, doubts about action to be taken with regard to imported goods covered by the document in question belonging to the support elements of the investment incentive certificates In case of cancellation or removal of machinery and equipment within the scope of the document is understood that the breed.
Therefore, The investment into machinery and equipment excluded from the scope of the document or the cancellation of the incentive certificates were eligible to be following the process plant.
A. Incentive Certificates in case of canceled or Removing the Scope Document Collection of Machinery-Equipment
19/06/2012 dated, 28328 published in the Official Gazette No. 2012/3305 The Council of Ministers Decision on the State Assistance for Investment No. "Sanctions entitled" 28 the third paragraph of the Article "Canceling the incentive documents support provided should be applied or partial sanctions 6183 Taken back from investors within the framework of the provisions of Law no. " provision, 9 Customs General Communiqué Serial No. (investment Incentives)'s 12 the provisions of the third paragraph of Article "customs administrations by the Ministry of Economy In case of cancellation of the incentive certificate for any reason, canceled pursuant to the Ministry of Economy approved the investment incentive certificate import machinery and equipment list will be identified within the scope of transactions made through customs, provided support elements 6183 No. Public Receivables are taken back within the framework of the Law on Collection Procedure. " It has the provision.
In this context, Investment Certificates revoked, or additional accruals related to tax decision to be taken for the removal of machinery and equipment not covered by the document issued, said direct taxes 6183 It must be pursued in the context of the Law on the Procedure of Collection of Public Receivables.
B. Incentive Certificates of Cancellation or Removal of Sanctions Under the Scope Document Machinery-Equipment
or partial cancellation of the incentive certificate sanctioned made in process where the base points of difference will be required to effect formation of. because of, or cancellation of investment incentives in the form of machinery and equipment excluded from the scope document, VAT element of the support provided, 3065 Code No. KDV 51 It is not possible to be considered under Article.
In this regard, canceled the scope of investment incentive certificates or documents issued machinery and equipment to be taken within the framework of the Customs Law for KDV 234 Article is not applicable.
In addition, exemptions / exceptions to benefit from the cancellation of a previously submitted to the customs authorities or machinery-equipment investment incentive certificate then the document will receive tax should be charged only if the scope, Customs Law 234 Therefore been covered by the first paragraph of the article is not a difference caused by the control and inspection after inspection or delivery, For other taxes outside of the Customs Act declared KDV 234 There are possible within the framework of Article arranging penalty decision.
Information and the need to please.
His Holiness AŞCI