Explanation : Implementation of the Value Added Tax General Communiqué (II / B-5.1) Exceptions in Machinery and Equipment Investment Incentive Certificate Delivery Context, (II / B-7.1.) Exemptions Relating to National Security Purposes and Service Delivery, (II / B-12.2.2.) Residential Exemption or in the workplace Delivery, (II / B-15.1.3.) General and Special Budget for Public Administration, the Special Provincial Administration, Exception Regarding the construction of facilities donated to the municipalities and village, (IV / B-3.) Cancellation of certificate and be İTUS (IV / C-3.) Changes were made in the section of the HIS Certificate Revocation.

Treasury and the Ministry of Finance:

MATTER 1 – 26/4/2014 dated 28983 published in the Official Gazette No. Value Added Tax Notification of General Practice (II / B-5.1) in the sixth paragraph of the section "bus (Municipalities and Special Provincial Administrations by the companies and their subsidiaries and intra-city passenger, except that they have all of the shares that will be acquired to be used in transport), minibus,"Phrase" minibus, bus (Municipalities and Special Provincial Administrations and their affiliates and domestic cities by the companies they have all of the shares to be acquired to be used for passenger transport except minibuses and buses),"In the present.

MATTER 2 – The same communiqué (II / B-7.1.) section following after the paragraph has been added to the fourth paragraph of.

"On the other hand, including urban security screening and license plate recognition systems used for national security, national defense and internal security needs of organizations, identification and tracking systems, With the exception of vehicles covered by radar systems, Delivery of weapons and facilities should be used as required for research, development and testing activities related to the system are evaluated under this exception. "

MATTER 3 – The same communiqué (II / B-12.2.2.) portion was added to succeed the first paragraph of the following paragraphs.

"Through the bank by the natural or legal person other than the recipient's foreign currency transfers made on behalf of the seller;

- the buyer in exchange for the transfer and delivery of bank statements or business information related to the subject matter instead (project name, address, Independent Unit Number) Giving or place

- Currency transfer by natural or legal persons who, The amount subject to the transfer on behalf of the buyer to the seller that sent, and delivered to the recipient instead of residential or business issues concerning information (project name, address, Independent Unit Number) administration comprising a consent

With the exception of registration applications it is considered foreign currency brought into Turkey. "

MATTER 4 – The same communiqué (II / B-15.1.3.) It was added to the last sentence of the second paragraph of section.

"Ownership comes under the Religious Foundation of Turkey, It referred to by the Foundation unrequited, indefinitely and irrevocably allocated to the Ministry of Religious Affairs under Article worship and religious education in the construction of the plant due to donations made to the Foundation said in delivery and service are also exempt. "

MATTER 5 – The same communiqué (IV / B-3.) and (IV / C-3.) Situated in the section "final" text phrases is removed from the Communiqué.

MATTER 6 – This Circular shall enter into force on the date of publication.

MATTER 7 – This Communiqué shall be executed by the Minister of Finance and Treasury.