What is vat number 2?
1-With which kind of declaration is vat cut declared?
Vat cut is declared with the tax declaration number 2 which belongs to the tax payers in the period of cut operation is done. In the operations which are in the scope of vat cut, a peculiar situation which bigots vat, the period of vat declaration payment is determined according to the legislation number 3065, article number 10.
2- Is vat cut declaration given monthly?
Even if invoice or similar document regarding operation, is issued within the following month, the declaration with the title of the responsible, is done within the month when the operation is done. In the operation of partial vat cut, the part which the seller will declare with the title of taxpayer will be declared within the same period.
In the service operations, on the condition that the service is completed at the end of the month as well, the operation will be done in accordance with the above mentioned process even if the invoice is issued in the following month.
Not paying the operation cost, not issuing the operation invoice on time, delivering late to the buyer does not prevent the declaration to be given by the tax payer.
3- Can the ones who are not liable to vat number 1, give only the declaration number 2?
Yes. Tax payers except for the ones liable to general budget institution; declare the vat cut declaration with the vat declaration number 2. Those who do not have vat cut for the other operations and so do not give vat declaration number 1 does not prevent above mentioned operation.
4- Do I have to give vat declaration number 2, if I don’t have the vat cut?
No. Vat declaration number 2 is only given when there is a vat declaration period. The taxpayers in the real method use the 1015B numbered vat declaration number 2 of the vat declaration, while the ones who are not liable to vat in the real method use the 9015 numbered vat declaration number 2 of the vat declaration.
5- Do public enterprises give vat declaration number 2?
No. General budget administrations do not give vat declaration for the vat cut with the title of tax payers, vat cut is straightforwardly recorded as income by their accounting units.
Moreover, if the price in the scope of vat cut of the administration, institution and establishment, is supplied by the source except for the general budget allowance, vat cut will be paid by the administration, institution and establishment with the declaration of vat number 2.
Vat cut will be done by the taxpayer who buys commodities and services and in the frame of above mentioned statements, it will also be declared and paid with the vat declaration number 2 and income record will be done.
6- Wıll The taxpayers of banking and insurance transaction who are not liable to vat give vat declaration number 2?
Yes. The taxpayers of banking and insurance transaction who are not liable to vat, give vat declaration number 2.
However, it is possible for the branches to declare and pay the amount to the tax office.
The banks who preferred this, is supposed to declare it with a petition to tax office. One of the examples of this petition will be sent to the branches by the head office, and the declaration is started to be done by the branches with the title of the responsible.
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