Explanation : ÖTV, base 640 percent in lira exceeding mobile phone 25, 640 pounds with 1500 So the phone between pounds 40, 1500 percent in pounds on the phone 50 it was; minimum fixed tax on cigarettes is zero 0.2679 rose to; price of the car scrappage scheme was also determined to be applied on re.
Number of Decisions: 1013
Some amendments to the decision of the Council of Ministers and will be applied to some goods with excise tax rate and amount of excise tax rates on the basis of the excise tax base for the determination of re-enacting the attached Decision, 3065 No. of Value Added Tax Law 28 Article, 4760 No. of Special Consumption Tax Law 12 Article and 7103 No. Tax Law with the Law Amending Certain Laws and Decrees in temporary 1 It is decided in accordance with Article.
30 April 2019
30/4/2019 DATED 1013 ANNOUNCEMENT PRESIDENT OF ANNEX DECISION DECISION
MATTER 1- 24/12/2007 dated 2007/13033 enacted by the Council of Ministers Decision No. Applicable to the Goods and Services Decisions on Determining the Value Added Tax Rate;
a) Attached (I) The numbered list 12 th order is changed as follows:.
“12- Residential building construction commitments made to Hospice Presidency with cooperatives,”
b) Attached (II) No. list "B) OTHER GOODS AND SERVICES "section of 5 Located at th "curtain" to come after the phrase "(mounting and actuating mechanism partially aluminum, including plastics and similar materials comprising)"It has been added.
MATTER 2- 6/6/2002 dated 4760 No. attached to the Special Consumption Tax Law (III) numbered list (B) They make minimum tax rates of certain goods located in the ruler and make the tax amount is determined as follows:.
|G.T.İ.P. NO||Mal İsmi||Tax
|Minimum Mak. Tax
The amount of
|Make Tax Amount
|2402.20||Cigarettes containing tobacco||67||0,2679||0,4200|
|2402.90.00.00.00||Others (cigar tobacco substitute made from said substance, cheroots and, cigarillos and cigarettes)
-said cigarette made from tobacco substitute material
|24.03||Other manufactured tobacco and tobacco substitutes; "Homogenized" or reconstituted tobacco; tobacco extracts and essences
2403.91.00.00.00, 2403.99.10.00.00, 2403.99.90.00.00 excluding)
|2403.99.10.00.00||Snuff and chewing tobacco||67||0,2679||0,4200|
MATTER 3- 4760 attached to Law No. (IV) numbered list 8517.12.00.00.11 G.T.İ.P. Located in the number of goods mainly to excise tax rate with excise tax base and excise tax rates were determined as follows:.
|G.T.İ.P. NO||Mal İsmi||Tax rate (%)|
|Receiver with a portable transmitter (Cellular) wireless devices without wires
- Special consumption tax base 640 Not exceeding TL
- Special consumption tax base 640 crossed the TL, 1.500 Not exceeding TL
MATTER 4- 14/5/2018 dated 2018/11750 Decision of the Council of Ministers No. attachment 5 The first paragraph of the Article (a) Located in subparagraph table is amended as follows:.
|"New Tool Special Consumption Tax Base (TL)||Special Consumption Tax Amount to be Canceled (TL)|
|base 70.000 For those who exceed TL||10.000|
|base 70.000 crossed the TL, 120.000 For those who exceed TL||8.000|
|base 120.000 for exceeding TL||3.000″|
MATTER 5- This Decision shall enter into force on the date of publication.
MATTER 6- This Decision shall be enforced by the Minister of Finance and Treasury.
|24/12/2007 dated 2007/13033 No. Committee of Ministers published in the Official Journal of the|
|24/12/2007 dated 2007/13033 Ministers dated Official Gazette of the Publication of the Regulations Amending the Decree|
|31/12/2018||30642 (4. repeated)|