Turkish Grand National Assembly Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. In Excise Tax Law, And The Value Added Tax Law

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. ÖZEL TÜKETİM VERGİSİ KANUNUNDA, KATMA DEĞER VERGİSİ KANUNUNDA VE

Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k5493.html

Law No. 5493
Acceptance Date: 27/04/2006

ARTICLE 1 - dated 06/06/2002 and numbered 4760 following the Special Consumption Tax Law to come after the Article 7 7 / substance has been added.
"Article 7 / A- attached to Law (I) in the numbered list 2710.19.41.00.11, 2710.19.41.00.19, 2710.19.45.00.11 2710.19.49.00.11 Customs Tariff and the number of goods, 4054 in 5015 the Petroleum Market Law under the Law on Protection of competition, the Council of Ministers in designated border crossings, Customs Law No. 4458 of the export regime under the carrying of goods to be taken abroad trucks, tractors, and the storage of semi-trailers with cooling units (vehicles and the amount of standard fuel tank of cooling units not to exceed) are only exempt from tax for delivery in overseas output.
Ministry of Finance, the procedures for the exemption set out in this Article and to specify the rules, exemptions are authorized to practice with the refund process taxes that operate according to this article. "
Article 2 - Value Added Tax Act 3065, dated 25.10.1984 the following to Article 14 (3) of clause has been added.
"3. 5015 by Law No. 4054 on the Protection of Competition within the framework of the Petroleum Market Law, the Council of Ministers designated border crossing in 4458 of the Customs Law export regime under the carrying of goods to be taken abroad trucks, tractors and the tank of a semi trailer cooling units (vehicles and not to exceed the amount of standard fuel tank of the cooling unit) are only exempt from tax for the delivery of diesel fuel to be made in overseas output.
Ministry of Finance, the procedures relating to the exemption and has the authority to determine the principles. "
Article 3 - No. 5015 dated 12.04.2003 the following additional items are added to the Petroleum Market Law.
"Additional Article 1 - Energy Market Regulatory Authority by the fuel sub-heading and station the dealership license holders under the vendor categories, 4760 Excise Tax Law 7 / agent, and 3065 of the Value Added Tax Law, Article 14 (3) No. paragraph under the selling price of fuel, which are sold may not exceed eight percent of the acquisition cost of the related fuel types. "
ARTICLE 4 - This Law shall enter into force on 06.01.2006.
Article 5 - This Act shall be enforced by the Council of Ministers.