1- Is it possible to give Vat Declaration once in every three months.
According to the legislation number 3065 article number 39, vat taxation periods, is calendars’ three months period.
Ministry of Finance is given the right to detect a month taxation period of the tax payers in accordance with their gross proceeds rather than detecting 3 months taxation period.
Within the frame of ministry of finances’ right, tax payers of real taxation system, is eligible to be liable to monthly taxation period.
2– Which taxpayers declare vat once in every three months?
When the hardships of monthly taxation period is taken into account, the taxation period of the above mentioned tax payers is decided once in every three month.
Tax payers, who are in the scope of 3 months period taxation, have to declare this situation to the tax offices.
From the tax payers who are taxed on the status of real taxation system,
For the ones who deal with international transporting,
Fort the ones who deal with interurban transporting;
Taxation periods are the 3 months duration of the year.
3-The ones who deal with interurban passenger transporting will declare vat once in a month.
For the ones who are dealing with public transportation or interurban transporting, taxation period is a month period in the calendar.
4- What will be the declaration period if two different operations are dealt with at the same time?
If the taxpayers, who are responsible for 3 months vat declaration, also have a month vat declaration, for the other operations, the tax period for those is a month period of the year.
5-What is the vat declaration period for Residential Building Cooperative?
The taxation period for residential building cooperative is the 3 months period of the calendar.
According to the legislation number 3065, article number 40/3, residential building cooperative declares their vat operations.
6- Will Tax payers who are liable to simple entry declare their vat operations?
According to the legislation number 3065 and article number 17/4a, the tax payers who are taxed on the basis of simple entry are not liable to vat declaration. However, if the taxpayers gave up this exception, according to the legislation number 3065 and article number 18/1, their operations regarding taxation need to be calculated.
7- What is the vat declaration period for the ones who established their business on the taxation period?
The taxation period would not be changed, even if the liability is established on the taxation period.
İf the taxpayer quit the job on the period of taxation, die or leave the town, the period passed until the incident happened, will be the taxation period.
Exemplum: The taxpayer initiated the work and declared his liability on 13th January 2013; his taxation period is between 13th January and 31th January. For the operations within this period, tax declaration will be given until 24th January. Declaration would not change, even if the taxpayer did not have an operation liable to taxation.
8– What is the situation for those who have to have a tax deduction?
According to the legislation number 3065, article number 9, the ones who are responsible for deducing tax, taxation period is the one month period of the calendar.
9- What is the declaration period for the exportation and the transportation between turkey and other foreign countries?
The taxation period for these operations is the times when coming in and getting out from custom territories.
10- Is it necessary for three months taxation period to be in the same year?
According to the legislation number 3065, article number 39/3, Ministry of Finance, is responsible for detecting the initiation periods of taxation and collecting them. It is not necessary for three months taxation periods in the same year.
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