VAT communique serial number 47 that makes some changes on VAT General Application Communique was published on Officeal Newspaper dated Sept. 07, 2023

Briefly there are explanaitons and regulations on below topics in the communique

• Vat exemtion on the constructions of houses donated by professional organisations with public institution status to earthquake survivors.
• VAT exemption on real immovabel real property sales kept in assets at lest two yerars by corporatre ncome tax payers.
• Aplication of VAT rate that is valid on the time contract date to the goods service for whole Leasing contract period was removed.
• To obtain exemtion certificate has been made necessary for all vat exemtion that requires preparing project.