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The last point reached by the special consumption taxes in the coming months has considerably affected the spending rates of the citizens. Despite the increase in CTS, which many people are looking for by reducing the amount of shopping, "Duty Free" stores have been duty free sales. Peki What is Duty Free Shopping? How is it done?
THE PRINCIPLES OF THE SCOPE OF OPERATIONS
In order to increase the presentation of duty free shops of domestic products called "Duty Free", the prices of the products donated to these stores from the special consumption tax SCT) have been determined. Excise duties will not include the amount of excise tax calculated on deliveries to duty-free shops.
Ministry of Finance news releases concerning the modification of the notifications of excise requests were published in the Official Journal.
According to this document, in the case of the delivery of the goods to be delivered to the premises, it is stated that the goods come from the types of goods that may be sold in the duty-free shops in accordance with the relevant customs legislation, and the right excise to check by their taxpayers.
TBS taxpayers will not include the TBS amount calculated in the Duty Free deliveries by the line of the invoice amount.
The minutes of the warehouse concerning the placement of such goods in the duty free shop or in the warehouse will be retained and the relevant documents will be approved by the customs administration.
In the case of delivery of goods purchased with TBS at duty-free shops, it was possible. This will only be the case for goods purchased from taxpayers duty-free or imported directly.
If you do not use the goods, you will not be allowed to use the goods that are delivered to duty free shops or their warehouses In the case of goods, SCT will not be born. The excise tax will be calculated if the returned goods are subject to restitution.
If the goods delivered to the duty free shops covered by the exception are sold outside the rights holder or sold beyond the limits set by those entitled to them, or if the goods are delivered without authorization or Unfair
In case of sale / use contrary to the provisions of the related legislation, the competent customs administration will determine that the public operator is subject to value added tax.
In the event that the transaction is not carried out as part of the prescribed procedures and principles, except in cases where the store operator is directly liable, the taxpayers, the penalty tax and interest of delay
In the context of the previous legislative amendments, the Undersecretariat for the Defense Industries was added to the institutions which could benefit from the rights of Excise on the purchase or import of weapons. FREE SHOPPING
"Duty Free shopping" means shopping tax-free. You can shop in the store where you can buy duty free products when you go abroad or when you return abroad.
You can find many products in Duty Free stores, including watches, chocolates, perfumes, cosmetics, tobacco products, local and foreign beverages and souvenirs. The prices of these products are lower than market prices because they are tax exempt, so Duty Free stores are always interesting places. Of course, the low price of these products does not mean that you can get unlimited. The airport of each country has its own restrictions and rules.
Shops are a good option to buy gifts and carry them without involving the weight of your luggage. You should come to the airport thinking about the time you will spend here, so you have not missed your flight and are doing your shopping.
One thing to consider is that it's not as affordable as Duty Frees in some countries.
SPECIAL CONSUMPTION TAX
The special consumption tax (TCS) is a tax on expenditures that is treated as a fixed or proportional tax on certain goods or products. First of all, because of the changes made in the framework of the harmonization with the European Union, it was inscribed on the agenda and was accepted by the law n ° 4760 in 2002 for the same purpose. In the European Union, the goal of implementing this vaccine is to provide a significant social benefit from income generation.
SCT does not occur at every change of hand of the same product as VAT, such as excise, luxury (jewelry, fur etc.), harmful to health (alcohol, cigarette etc.), environment harmful (gasoline, etc.). SCT was born from the importation of goods or the delivery of manufactured goods to the first buyer. For motor vehicles, the TSP should be paid on behalf of the final consumer. Be the importers and first sellers of taxpayers. In fact, the SCT is nothing more than the "Production Tax" that has been applied for many years since the 1950s.
The taxation of the products included in the four additional tariffs is essential. Tariff Item 1, Fuel and Derivatives Tax, Number 2 instead of the old Consumption Tax, Vehicle Tax, Number 3 instead of the old Vehicle Tax, Tobacco and Alcohol, number 4 instead of
Private Taxation Act
Act No. 4760
Date of Admission: 06/06/2002
Official Journal No : 24783
Official Journal Date: 12/06/2002
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