The General Communiqué No. 10 regarding Value Added Tax Law (Law No. 3065) was published on 3rd February 2017 in the Official Gazette. Under taking into account of the provisions of Law No. 6770, the Communiqué changes the General Communiqué on the VAT implementation. It gives provides details clarifications relating to the implementation of the new VAT exemption for taxpayers having got an investment certificate which was announced by Law No. 6770. In accordance with article 13 of Law No. 6770, sales or leasing of software and royalties paid to taxpayers having achieved an investment certificate are exempt from VAT. The Communiqué came into force on the similar day of its publication.
«
Irish Revenue publishes Finance Act 2016
Related Posts

Turkey opens corporate tax filing period for 2024
Turkey’s Revenue Administration has opened the corporate income tax filing period for the 2024 fiscal year. Corporate taxpayers must file their returns electronically via the Digital Tax Office between 1 and 30 April 2025. This announcement
Read More
Turkey: Ministry of Treasury and Finance issues guidance on tax deferral, instalment plans
The Turkish Ministry of Treasury and Finance has issued a guide explaining how taxpayers can defer or pay their tax debts in installments under Law No. 6183. This guide details eligibility criteria, application steps, required documents, interest
Read More
Gabon, Turkey sign income tax treaty
Gabon and Turkey signed an income tax treaty on 3 March 2024. The treaty applies to various Gabonese taxes, including individual income tax, corporate tax, minimum flat-rate tax, supplementary salary tax, special rental property tax, and tax on
Read More
Turkey revises special consumption tax on selected tobacco products
Turkey’s government has announced changes to the special consumption tax (SCT) rates and fixed tax amounts for certain tobacco products through Presidential Decree No.9583, which was published in the Official Gazette No. 32824 on 15 March
Read More
Turkey raises minimum threshold for VAT refund claim
The government of Turkey has raised the minimum amount for value added tax (VAT) refund claims in cases involving reduced tax rates or exemptions, raising the minimum amount from TRY 2,000 to TRY 10,000. This announcement was published by the
Read More
Turkey rejects OECD’s Pillar One Amount B implementation
The Turkish Ministry of Treasury and Finance has issued a formal statement regarding the implementation of Amount B under Pillar One on 7 March 2025, a key component of the OECD/G20 Base Erosion and Profit Shifting (BEPS) framework, developed by the
Read More