Change in exports and other foreign exchange earning activities

Changes were made to the general communiqué on stamp duty and duty exemption in exports and other foreign exchange-earning activities, and to the communiqué on tax, duty and duty exemption in exports, transit trade, sales and deliveries deemed to be exports, and foreign exchange-earning services and activities.

The references to the Ministry of Development in the 5th article of the general communiqué on stamp duty and duty exemption application in exports and other foreign exchange earning activities published in today’s issue of the Official Gazette have been changed and linked to the Presidency.

With the communiqué, the phrases “those put out to international tender” and “those financed entirely with foreign currency in international tenders” were removed from the definition of companies’ foreign exchange-earning activities.

CHANGE REGARDING EXCEPTIONS IN IMPORT AND EXPORT

With another regulation published in the same Official Gazette, in the communiqué numbered 2017/4 on the exemption of taxes, duties and charges in exports, sales and deliveries deemed as exports, and foreign exchange-earning services and activities, the article defining sales and deliveries deemed exports and foreign exchange-earning services and activities is accordingly included. change was made.

With this regulation, the reference to the phrase “notification” in the sales and deliveries of full taxpayer manufacturing companies defined in the sales and deliveries considered as exports and foreign exchange earning services and activities by producing the goods specified in the list of investment goods annexed to the communiqué published by the relevant ministry, means “notification on sales and deliveries considered as exports”. (Export: 2005/2)”.

In applications made to the relevant ministry to obtain a tax, duty and fee exemption certificate, if it is documented that the tender date of the work subject to activity is before 9 August 2016, which is the effective date of Law No. 6728, a document will be issued based on the relevant application within the framework of the legislation provisions before the effective date of this communiqué.

These regulations made in the communiqués will be applied to tenders held after this date, in accordance with the law amending some laws and decree laws that came into force on December 28, 2023. The date of the tender will be taken as the date of announcement in tenders where announcements have been made, and the date of invitation to tender in tenders for which there is no obligation to make an announcement.