Explanation : 4760 No. Excise Tax Act No. Attached List I of the transmission to which they are attached under the Tax payers of excise duty of the guarantees received from HK ensuring traded declaration Apartment.


Aliaga Customs Directorate

Number : 13279409-156.01

topic : ötv'l of Collateral Transactions.

15.05.2018 /34355266

IZMIR customs brokers ASSOCIATION
Atatürk Cad. No:384 K:6 D:Berrin Aksoy Plaza II Resat Alasancak IZMIR

Izmir Governor's Office received from the Revenue Customs Audit Office 02.04.2018 dated, 26522 No. accompanying text and sent in a sample.

The aforesaid article; The cash collateral deposited with the Directorate teller or bank account 330-6 Taken into account with the code, ötv'l or excise duties are not subject to the form of the separation of which is subject to SCT from the cash collateral received from any discrimination there because the accounts and relevant Tax Office should consult the taxpayers to be sent and the time period of the directorate SCT taxable cash collateral order to perform the required processing time is not exceeded informing the deposit collateral with the company should be consulted to determine whether the deposit has been reported following Directorate.

Therefore, 4760 No. Excise Tax Act Attached List II to advisers who find members of your Association to provide SCT guarantee the transmission to the tax office they are affiliated to the taxpayers received from returns processed under No. İzmir Customs Audit Office to your members on matters not on the subsequent application to be admitted the excise collateral hususs made the necessary announcements and to be informed;

Information and the need to please.

email is signed.
A Customs Director.
Customs Director BOT.

I: 1 Quantity writing sample.



Revenue Customs Audit Office

Number : 71725249-755.07.04-26522 02/04/2018

topic : SCT Cash Collateral


Interest: Official newspaper, 18.03.2014 date and 28945 numbered 30 Ser Communiqué.

As known, interest (a), "Dated 18.03.2014 28945 published in the Official Gazette No. 30 The Special Consumption Tax General Communiqué Serial No. 16.3.4. (B) Created for Coverage of goods in the Ruler (I: 11) Submitting Information Form and in the article titled Collateral; “(I) numbered list (B) Situated goods by the customs office created for the ruler (I:11) information Form, Accountable authority by taking the output to get collateral for a customs procedure annexed to the excise duty on importers is bound direction from the day following the date of receipt of the guarantee to the tax office 5 working days will be sent along with the collateral in the. In addition, the customs office created this form, Import sequence is complete the system is transferred electronically IOP. In case of changes, including changes submitted on this form new (I: 11) data sheet is transferred to the IOP system. On the other hand if taken additional collateral for the said goods from the day following the date of receipt of this deposit 5 will be sent to the tax office in the relevant business day. "situated provision. However, cash collateral deposited with the Directorate teller or bank account 330-6 are taken into account, there is no distinction between the code is not subject to the system or SCT ötv'l. Therefore, separation of accounts that are subject to excise duties from the cash collateral received our application and must be submitted to the relevant tax authorities to taxpayers. This time period is not exceeded and time-to do the processes of informing the cash collateral deposited by the companies subject to excise duties Müdürlüğünüz, The guarantees apply to our Directorate subsequent time without losing their deposit and be sent to the Directorate prepared a list of daily matters relating to these guarantees;

I would submit the required information.

Accountancy Manager V.