The 'Tax and economy package', which is closely related to Togg, which is expected to start production in the last quarter of the year, entered into force after being published in the Official Gazette. The Law on the Evaluation of Immovable Property Owned by the Treasury and the Amendment to the Value Added Tax Law, and the Law on Amending Certain Laws and Decrees with the Force of Law was published in the Official Gazette.
According to the “Tax and economy package” published in the Official Gazette; If the net amount of the monthly allowance given to the mukhtars is found by multiplying the indicator number of 14 with the monthly coefficient of the civil servants, if the net amount of the monthly allowance is below the net minimum wage, the difference will be paid separately, without being subject to any tax or deduction, within the framework of the procedures and principles stipulated for the allowance.
Foreign nationals not residing in Turkey, Turkish citizens living abroad for more than 6 months by obtaining a work or residence permit, and institutions that do not have a legal and business center in Turkey and do not earn income in Turkey through a workplace or permanent representative. In order to be exempted from Value Added Tax, the one-year holding requirement will be increased to 3 years in residential or business deliveries.
Dentists and physicians who carry out the practice of medicine by issuing a contract with one or more private health institutions will be considered self-employed and their earnings will be taxed according to the provisions of self-employment earnings.
The package includes a regulation that closely concerns the innate electric domestic car Togg. Accordingly, engineering services within the scope of the investment incentive certificate of electric vehicle manufacturers in Turkey will not be subject to VAT until December 31, 2023, in order to develop technologies that will completely eliminate the emission of greenhouse gases.
In the calculation of 2022 annual fees of travel agencies, 2022 percent of the revaluation rate determined and announced for 50 will be taken into account.
A 20 percent discount will be applied to the direct sales of Treasury immovables over the current market price, if the sales price is paid in advance.
The application period for the sale of the treasury immovables on which the buildings for which the building registration certificate is obtained will be extended until 31 December 2022.
Agricultural lands belonging to the Treasury, which do not have a zoning plan or are allocated for agricultural purposes in the zoning plan, are sent directly to the users determined by the Ministry of Treasury and Finance, who have been using them for agricultural purposes for at least 31 years before 2019 December 3 and whose use is still continuing, for up to 10 years over half of the current year's ecrimisil value. can be rented.
Except for the revenues from the sales of the houses belonging to the local administrations and social security institutions, the revenues obtained from the sales of the public houses, whose tenders were made in 2022 and 2023, will be recorded as revenue in the general budget.
On the grounds that there is a settlement on it, the immovables registered in the name of the Treasury in the title deed will be taken out of the forest boundaries and a cadastre will be made. The right ownership will be determined by transferring the information in the declarations section of the cadastral record to the declarations section of the land registry. These immovables will be sold directly to the beneficiaries by comparing them with the provisions regarding the sale of immovables in 2/B areas.
The corporate tax rate for some companies operating in the financial sector will be increased to 25 percent.
In the contracts and protocols regarding service purchases within the scope of access to education by transportation, there is a provision for price difference calculation and additional price difference will be applied for the parts that are not calculated only for some of the inputs.
The obligatory waiting period for the return of physicians who resigned from the state will be lifted for once.
TRANSFER OF CONTRACTS IN LIQUIDED SAVING FINANCE COMPANIES
With the law, a regulation was made to eliminate the grievances of the savings period customers of the savings finance companies that were liquidated.
Considering that due to the fact that the current assets of the liquidated companies are insufficient to pay the savings amounts and there is a resource shortage in the companies, it is considered that the customers of the savings period will suffer; Savings financing contracts of savings finance companies whose assets do not meet their obligations will be transferred to savings finance companies that are in the process of adaptation to the Financial Leasing Factoring Financing and Savings Financing Companies Law or have been granted permission to operate after completing the adjustment process.
The savings amounts to be returned to the customers with the transferred contracts will be paid in cash to the companies through the Savings Deposit Insurance Fund (TMSF).
The records and documents of the transferor company will be taken as a basis in the determination of the savings amounts related to the contract transfers to be made. The scope of the transfer will include all savings financing agreements in the savings period of the transferor company, excluding those whose legal process is still ongoing.
The savings financing agreement will be returned to the transferor company, in the event that the transferee customer requests the termination of the contract. The savings amount related to the returned savings financing agreement will be paid by the liquidation desk to the customer in cash and in one month without being subject to the order list.
The savings amount of the customer who wants to continue his contract with the transferee company will be paid to the transferee company by the liquidation desk, in cash and in one month, from the date of agreement, upon the request of the transferee company. The amount to be paid to the transferee company by the liquidation desk will be limited to the savings amount paid by the customer to the transferor company.
In order to make allocations to customers who have signed a new savings financing agreement with the transferee company, it will be obligatory that 40 percent of the contract amount has been saved at the signing date of the new contract and that the period for which savings are paid has reached two-fifths of the total contract period. – morning
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