Post by amina147 on Mar 6, 2024 11:54:21 GMT
( Our Guide number , dated .) Accordingly, regarding the UEFA Champions League Final competition; UEFA (Union of European Football Associations), Participating football clubs and To the limited taxpayer institutions in charge of the organization The deliveries of goods and services to be made due to these competitions and the deliveries of goods and services to be made by them due to these competitions will be exempt from VAT (full exemption).This time, with the Communiqué subject to this Announcement, wording changes have been made in line with the amendment made by Law No. in the section no. (II-E ) of the VAT General Application Communiqué, where explanations regarding the above-mentioned exception application are made.
The Application Method of the Minimum Amount That Can Be Requested for Refund is Explained: As you may remember, with the Presidential Decree No. published in the Official Gazette dated ., the minimum amount of , TL was determined for taxpayers to request a refund for VAT refunds arising from transactions that give rise to a refund right Austria Phone Numbers List according to the VAT Law. ( Our Announcement No. dated .) IV A of the VAT General Application Communiqué, “ .A section titled Minimum Amount for Refund Request has been added and exemplary explanations have been made regarding the application of the minimum refund amount stated above. Accordingly, a refund will be declared in the relevant period declarations, including taxation periods where the refund request amounts arising from transactions giving rise to a refund right are below.
TL, and a refund request will be made for these amounts. Refund requests under , TL will be evaluated by the tax offices together with refund requests in subsequent taxation periods, without being evaluated in this taxation period. If there are refund requests arising from transactions giving rise to different refund rights in the same taxation period, the refund amounts in this period will be taken into consideration together in determining the amount that can be requested for refund. If the total refund request amount exceeds , TL, which is the minimum refund amount, the refund request in this period will need to be evaluated by the tax office; if the total amount remains below the minimum refund amount, it will not be possible to evaluate the refund request in this period and the relevant amount will be taken into consideration together with the refund requests in the following periods. will be evaluated.
The Application Method of the Minimum Amount That Can Be Requested for Refund is Explained: As you may remember, with the Presidential Decree No. published in the Official Gazette dated ., the minimum amount of , TL was determined for taxpayers to request a refund for VAT refunds arising from transactions that give rise to a refund right Austria Phone Numbers List according to the VAT Law. ( Our Announcement No. dated .) IV A of the VAT General Application Communiqué, “ .A section titled Minimum Amount for Refund Request has been added and exemplary explanations have been made regarding the application of the minimum refund amount stated above. Accordingly, a refund will be declared in the relevant period declarations, including taxation periods where the refund request amounts arising from transactions giving rise to a refund right are below.
TL, and a refund request will be made for these amounts. Refund requests under , TL will be evaluated by the tax offices together with refund requests in subsequent taxation periods, without being evaluated in this taxation period. If there are refund requests arising from transactions giving rise to different refund rights in the same taxation period, the refund amounts in this period will be taken into consideration together in determining the amount that can be requested for refund. If the total refund request amount exceeds , TL, which is the minimum refund amount, the refund request in this period will need to be evaluated by the tax office; if the total amount remains below the minimum refund amount, it will not be possible to evaluate the refund request in this period and the relevant amount will be taken into consideration together with the refund requests in the following periods. will be evaluated.