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Tariff-Tr Keyword: Special Consumption Tax


NoTitleDate
1.Tax rates of certain goods laid down in List (II), List (III) and List (IV) of 4760 numbered Law on Special Consumption Tax are re-determined. Deduction rate for Resource Utilization Support Fund, which applies for import with acceptance credit, imports with deferred payment letter of credit and cash against goods, is also re-determined.
Decree No: 2011/2304 Relating to Resource Utilization Support Fund Deductions and Special Consumption Taxes to be applied on Certain Goods
13.Oct.2011
2.A brief explanation of the Turkish Tax System (as prepared by the Revenue Administration of Turkey)
Turkish Tax System
3.Goods which are subject to Special Consumption Tax
Special Consumption Tax Law
4.Special Consumption Tax Exemptions
Special Consumption Tax Law - Article 5-10
5.Deferred taxation
Special Consumption Tax Law - Article 8
6.Measuring For Taxation and Tax base
Special Consumption Tax Law - Article 11
7.Rate or Amount
Special Consumption Tax Law - Article 12
8.Joint responsibility and imposition of penalty
Special Consumption Tax Law - Article 13
9.Tax Declaration, Assessment and Payment
Special Consumption Tax Law - Article 14
10.Indication of the tax in the documents and changes in the tax base, taxation and tax liability
Special Consumption Tax Law - Article 15
11.Provisions Related To the Special Consumption Tax Collected By The Customs Administrations
Special Consumption Tax Law - Article 16
12.List I - Table A
Special Consumption Tax Law - Annex (List I - Table A)
13.List I - Table B
Special Consumption Tax Law - Annex (List I - Table B)
14.List II
Special Consumption Tax Law - Annex (List II)
15.List III - Table A
Special Consumption Tax Law - Annex (List III - Table A)
16.List III - Table B
Special Consumption Tax Law - Annex (List III - Table B)
17.List IV
Special Consumption Tax Law - Annex (List IV)

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