Some of the Amendments to the VAT General Implementation Communiqué are below very briefly.

If the deficiencies in the offset VAT refund requests are completed after the additional period given, a delay increase will be applied for the period from the date of notification of the deficiency until the date of completion of the deficiencies.

The procedures and principles of the payment and deduction of the withholding declared by those who are held responsible for VAT withholding with the declaration No. 2 are determined.