With the prefabricated structure, it was easier for the containers to receive VAT

The VAT refund receivable arising from the delivery of prefabricated structure and containers subject to the discounted rate can be refunded in cash during the year.

The "Communiqué on the Amendment of the Communiqué on the General Implementation of Value Added Tax" prepared by the Revenue Administration of the Ministry of Treasury and Finance was published in the Official Gazette and entered into force.

Accordingly, the VAT refund receivable arising from the deliveries of the containers subject to the discounted rate with the prefabricated structure will be refundable within the year and in cash.

In addition, within the scope of the arrangements made regarding the fulfillment of VAT refund requests during the force majeure period announced due to the earthquake disaster that occurred in Kahramanmaraş on February 6, since the declaration obligations of those who have obligations in the provinces declared as force majeure due to the earthquake disaster are postponed, the control report produced as a result of the inquiry made by the VATİRA system regarding the refund requests shows that the taxpayers (including sub-taxpayers) who are purchased are forced to Arrangements were made for the refund of the portion of the negativity found to be due to the failure to file a VAT declaration and/or Ba-Bs notification due to the reason and not to give a BA-Bs notification in cash or offset if the guarantee is given.

The period specified for the submission of the certified public accountant (YMM) reports in the VAT General Implementation Communiqué regarding the VAT refund requests of the taxpayers who are deemed to be in a force majeure situation (including the refunds within the scope of ATU) will not operate for the part of the period that hits the period declared as force majeure, and the remaining periods from the date of the end of the force majeure situation will continue to operate. The same application will apply to the period given in the letters sent by the tax authorities to complete the deficiencies regarding the VAT refund requests of the taxpayers within the scope of force majeure.

On the other hand, the General Communiqué on Collection of the Ministry was published in the Official Gazette and entered into force.