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Value added tax |
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Value added Tax / SALES TAX
The sales tax as a transfer tax aims at the taxation of the final consumption and, hence, is raised after the Allphasen tax system on every step of the production or service. Besides, the pretax deduction legal is entitled to the entrepreneurs "enterprisers". The sales tax belongs to the latest "youngest" tax kinds in Turkey. Besides, the Turkish sales tax law "Katma Deger Vergisi Kanunu - KDVK" shows from the construction "structure" and the system here big "great" resemblances to the German sales tax law. The general tax clause amounts at the moment to 18 percent and counts "applies" to most goods and services. Special tax sentences count "apply" to single goods teams: 1 percent with basic food or agriculture products, condominiums and newspapers and eight percent with processed food "foodstuffs" and cultural services. Both named elevation sentences of the value added tax of 26 and 40 percent were abolished "canceled" within the scope of the discharge of the law about the new special consumption tax in June, 2002.
The Original Version you will find here
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