Can the VAT be refunded from the tax office that cannot be collected from the customer? (In Turkey)
We sold products in the amount of TRY 354.000, including total VAT. However, we could not collect TRY 354.000 from the company, and we could not get a result from the execution process. In this case, will the tax office refund our VAT in the amount of TRY 54.000?
The VAT cannot be refunded by the Tax Office. If there are original receivable and the doubtful receivable conditions in the VAT, the amount of doubtful receivable is separated. (Article 323 of Tax Procedure Law)
Source: İSMMMO
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