As Skala Denetim, we offer VAT consulting services for domestic and international companies through our VAT experts.
Deliveries of goods and services performed in Turkey are subject to Value Added Tax (VAT).
However, the following deliveries and services are exempted from VAT according to the VAT Law 3065:
Deliveries that are subject to withholding tax specified in the Article 9, Exportation of goods and services indicated in the Article 11/1-a. Deliveries of goods and services made to non-residents of Turkey as specified in Article 11/1-b,
Deliveries that are recorded as exportation as stated in the Article 11/1-c, Importation, manufacturing and construction of sea and air transport vehicles and services provided to these vehicles as indicated in the Article 13, International transportation activities specified in the Article 14; Diplomatic Exemptions stated in Article 15, Deliveries that are subject to discounted rate indicated in the Article 29.
Hence, the value added tax that was paid in Turkey in relation to these activities can be reimbursed from the office of tax administration through a report prepared by Certified Public Accountants as a result of the thorough examinations they have conducted on whether such deliveries are indeed subject to exemption or not.
Skala Denetim with its Certified Public Accountants, independent accountants and financial advisors and auditing staff working in this department, offers all kinds of consultancy services on VAT refunds; the evaluation and determination of sub-companies in terms of the accuracy of the approbation procedures as a result of the full certification reviews, counter verification and analytical assessments which are conducted immediately and meticulously and preparation of the Report on VAT Refund.
These services includes;
Preparation of VAT refund files and checking whether the tax returns are in compliance with the legal legislation, If corrective declaration is deemed necessary, control and approval of these corrective declarations, Preparation and monitoring of counter verifications, Preparation of Report on VAT refund. Submission of these VAT refund reports to the relevant tax authorities, Following up on and responding to the commitment letters prepared by the relevant tax unit, Suspension – cancellation of transactions made under the scope of inward processing authorization certificate and VAT refund procedures resulting from other exemptions are also included in our portfolio of services.