Explanation : Exports in the first export declarations on imports of all goods covered by the returned goods will be stamp duty, If a part of the export goods is returned, it will not be taken.
MINISTRY OF COMMERCE
Customs General Directorate
Number : 85593407-156.04
topic : About Stamp Tax
06.02.2020 / 52065123
Interest: a) 03.11.2004 dated 30198 Our letter dated.
b) Uludağ GDT Directorate 16.01.2020 dated 51445201 No. article.
Attention of Uludağ Customs and Foreign Trade Regional Directorate (b)Summarize in your written article, Customs Law of the goods returned after the export process 168. with a separate regime declaration according to article (free movement entry) It is exempt from all import duties in case of re-entry to Turkey with stamp / tax that is charged, In other words, the return of the export after the said export transaction is carried out, also taking into account that the stamp tax has been paid in the return for that transaction., the returned goods transaction did not end the first export regime process in terms of customs clearance, only in terms of conformity declaration of identity, notification to other relevant institutions in terms of their tax refund or credit utilization capacity, starting from here, As long as the export regime ends in accordance with the declaration and the actual export takes place, it should be essential that the stamp tax remains on that declaration as an exception., only declared but not ending the regime / export not taking place (canceling and / or not deducting some of it, Converting it to free export etc.) It is evaluated that it would be appropriate to go to the collection of Stamp Tax., In terms of a uniform application, it is requested that the subject is evaluated and instructed by our Ministry once..
Regarding the subject, received from the Ministry of Treasury and Finance and a copy of which is attached 04.09.2019 dated 123132 No. report summarizing,
In case the whole of the goods exported with the same customs declaration is returned, Since it is not possible to talk about an export realized in the sense stipulated by the law, The stamp tax, which was not collected before due to the declarations submitted to the customs authorities regarding the returned items, 2 In accordance with the provision of Article n, the relevant tax offices seeking together with the penalty and default interest,
If a part of the exported goods come back with the same customs declaration, Since the export has occurred, even partially, and customs declarations are subject to fixed stamp duty, not requiring stamp tax for such declarations, It is stated as required.
also, The implementation on the subject was previously carried out by the Revenue Department. 21/10/2004 dated 49477 No. (a)It has been forwarded to all Regional Directorates with our registered letter in.
Information and the need to please.
H. Sadi ÇETİNTAŞ
Vice President V.
Ek1- Text eg
Customs and Foreign Trade Regional Directorates
Number: 77888587-155.01.01.01-E.123132 04.09.2019
topic: Stamp duty
MINISTRY OF COMMERCE
(Customs General Directorate)
Interest: a) 09.01.2019 dated 77888587-155.01.01.01-3647 Our letter dated.
b) 13.02.2019 dated 85593407-41590885 No. Type.
c) 07.03.2019 dated and 42354300-E.00042354300 No. Type.
Interest (a)'Registered in our article, Made by the General Secretariat of the Eastern Black Sea Exporters Union to our Agency; Customs Regulations by exporting and receiving companies 446 Information and your opinion on the transactions made by your Ministry as a basis for the assessment to be made regarding the application, which states that penalized assessments have been made based on the report issued by the customs inspector and the request for exemption of stamp duty on returned products that are exempted from imported taxes. wanted, interest (b)The opinion of our Agency has been requested regarding the application made to your Ministry on the same subject by the Union mentioned with your letter registered in., interest (c)Within thirty days following the date when it is determined that foreign currency earning activity has not been realized with your registered letter in, stamp tax of organizations that do not report this to the tax office, Stating that they are jointly responsible for the payment of the penalty and delay interest, together with the concerned parties., A copy of the letter prepared by the trade inspectors regarding the report prepared by the customs inspector regarding the returned products was sent to our Agency..
488 of Stamp Duty Law No. 1 ACCOrding, attached to this Law (1) The papers written in the table numbered are subject to stamp tax, The term papers in this Law, It shall refer to the documents that are written and signed or issued by placing a sign substituting a signature and that can be submitted to prove or indicate any issue and documents created in magnetic media and in the form of electronic data using electronic signature.; A 2 Article of (1) in paragraph numbered, Providing that it is proved that it is related to export and export, the papers issued due to the transactions listed in the paragraph (including declarations given to the customs authorities) be exempt from stamp duty, (5) in paragraph numbered, In case the transactions or activities listed in this article are not performed partially or completely, of the stamp tax not collected for the unrealized portion, taxpayers, 213 It will be withdrawn together with the penalty and default interest according to the provisions of the Tax Procedure Law No., within the scope of this article, of organizations that operate by applying stamp tax exemption, the nature of the transaction subject to the exception and the amount of tax not collected, that the relevant persons are obliged to notify their tax office in terms of income or corporate tax within thirty days following the date of the transaction., Within thirty days following the date on which the transactions or activities listed in this article have not been realized, stamp tax of organizations that do not report this to the tax office, The provisions that he will be jointly responsible for the payment of penalty and delay interest are included..
18/5/2017 date and 30070 "Export Procedures" of the "Implementation of Stamp Duty and Fees Exemption in Export and Other Foreign Exchange Earning Activities" published in the Official Gazette No. 4 in article, Provided that it is proved that it is related to export and export, to the papers arranged for the transactions listed in the article (including declarations given to the customs authorities) stamp duty exemption application; Titled "Sanctions to be applied to taxpayers" 11 in the article and titled "Sanctions to be applied to the institutions that make transactions" 12 In the third article, explanations on the sanctions to be applied in case of failure to export are included..
In this context,, stamp duty on declarations submitted to customs authorities, arising from the signing of these declarations by the taxpayers and submitting them to the administration., Stamp duty is not collected by applying an exemption ex officio, provided that the said declarations are related to export..
According to this;
- if the whole goods returned with the same customs declaration, Since it is not possible to talk about an export realized in the sense stipulated by the law, The stamp tax, which was not collected before due to the declarations submitted to the customs authorities regarding the returned items, 2 In accordance with the provision of Article n, the relevant tax offices seeking together with the penalty and default interest,
- Some of the goods that were exported with the same customs declaration are returned., Since the export has occurred, even partially, and customs declarations are subject to fixed stamp duty, not requiring stamp tax for such declarations
Data acquisition and would supply the need.
Vice President of Revenue Administration V.