Post by amina147 on Mar 4, 2024 10:35:27 GMT
Regulations Made Regarding the Value Added Tax Law (KVK) In Deduction of VAT Declared as Responsible, the Withheld Tax Must Be Paid is a Condition. With the "Communiqué No. 35 on the Amendment to the VAT General Application Communiqué" published in the Official Gazette dated 16.02.2021, in the fulfillment of refund requests arising from the withholding application, the VAT declared and accrued by the buyer with the VAT declaration no.
There was a condition that it had to be paid. ( Our Announcement No. 29 dated 18.02.2021 ) In the lawsuit filed with the request for the annulment and stay of execution of the said regulation, it was decided to stay the execution of the relevant article of the Communiqué numbered 35, with the Austria Phone Numbers List decision of the 4th Chamber of the Council of State dated 01.02.2022 and numbered 2021/2647. Subsequently, the decision of the 4th Chamber of the Council of State regarding the stay of execution was objected by the Revenue Administration, and it was decided to reject the objection with the decision of the Council of State Tax Case Chambers dated 23.03.2022 and numbered Objection No.
Paid situation was announced by the Revenue Administration with the "Letter dated 13.05.2022 and numbered E-63230" addressed to the Tax Office Heads and Office, and the relevant units were informed about the implementation in line with the above-mentioned decisions. Our Announcement No. 58 dated 19.05.2022 ) This time, with the clause added to paragraph (1) of Article 29 titled "Tax Deduction" of the Value Added Tax Law with the Law No. 7491, the VAT paid by those who are held responsible for tax deduction by declaring it with the VAT Declaration No. 2 in their capacity as responsible.
There was a condition that it had to be paid. ( Our Announcement No. 29 dated 18.02.2021 ) In the lawsuit filed with the request for the annulment and stay of execution of the said regulation, it was decided to stay the execution of the relevant article of the Communiqué numbered 35, with the Austria Phone Numbers List decision of the 4th Chamber of the Council of State dated 01.02.2022 and numbered 2021/2647. Subsequently, the decision of the 4th Chamber of the Council of State regarding the stay of execution was objected by the Revenue Administration, and it was decided to reject the objection with the decision of the Council of State Tax Case Chambers dated 23.03.2022 and numbered Objection No.
Paid situation was announced by the Revenue Administration with the "Letter dated 13.05.2022 and numbered E-63230" addressed to the Tax Office Heads and Office, and the relevant units were informed about the implementation in line with the above-mentioned decisions. Our Announcement No. 58 dated 19.05.2022 ) This time, with the clause added to paragraph (1) of Article 29 titled "Tax Deduction" of the Value Added Tax Law with the Law No. 7491, the VAT paid by those who are held responsible for tax deduction by declaring it with the VAT Declaration No. 2 in their capacity as responsible.