Communiqué No. 10 amends the Special Consumption Tax (List II) General Implementation Communiqué, including the addition of a section on fire brigade lead vehicles.
ARTICLE 1 – In the third paragraph of section (I/B/4) of the Special Consumption Tax (List II) General Implementation Communiqué, published in Official Gazette No. 29330 of 18 April 2015, the expression “the letter obtained from the tax office directorate/presidency” has been replaced with “the ‘Certificate of Engagement in Motor Vehicle Trading for Processing Without Special Consumption Tax on the Importation of Vehicles Subject to Registration’ obtained from the tax office directorate/presidency”; in the fourth paragraph, the expression “valid for a maximum of two years and for the duration of the endorsement period” has been added after the expression “the letter referred to”; and in the same paragraph the expression “renewal or amendment of the industrial registry certificate,” has been replaced with “renewal, amendment or endorsement of the industrial registry certificate,”.
ARTICLE 2 – In the first paragraph of section (II/A/2) of the same Communiqué, the expression “(2)” has been replaced with “(3)”.
ARTICLE 3 – The following sentence has been added to the third paragraph of section (III/A/3) of the same Communiqué.
“Provided there is no sham arrangement, where the supplies and services in question are made by special consumption tax payers after the supply or first acquisition of the vehicle, the amounts relating to those transactions are of course not included in the special consumption tax base of the vehicle.”
ARTICLE 4 – In the third paragraph of section (III/B/1) of the same Communiqué, the expression “the Council of Ministers” has been replaced with “the President” and the expression “one” with “and the lower and upper limits of the special consumption tax bases underlying those rates by three”; and the following has been added after the expression “to reduce to zero;” in the same paragraph: “to create different tax base groups for the goods under CN code 87.03, provided those limits are observed, and to set different rates by reference to the tax base groups of the goods, engine power, type, class, superstructure body description, emission type and value, payload and passenger and cargo carrying capacity;”.
ARTICLE 5 – The following section has been added to the same Communiqué after section (III/B/2.8).
“2.9. Fire brigade lead vehicles
“Fire brigade lead vehicles” under tariff heading 87.03 of the Turkish Customs Tariff Schedule are not within the scope of special consumption tax.
For the purposes of the Law, a fire brigade lead vehicle means a vehicle painted (not wrapped) in a highly visible colour (red), bearing the words “fire brigade lead vehicle” in large white letters on the front and rear and, on both sides, the fire service’s emergency call number and the vehicle’s registration plate (painted, not applied as stickers); fitted with a rotating, intermittently flashing beacon (warning light device) emitting red light visible from 150 metres in normal weather conditions, together with devices such as a siren, klaxon or bell producing sound audible from at least 150 metres; having, in addition to the fire extinguisher and first aid materials required in vehicles, a fixed location for a fire extinguisher of a size capable of tackling an average fire and a first aid box containing medical materials suitable for use in fire injuries; and equipped inside with technical equipment suitable for fire brigade lead duties (such as a rescue knife, sledgehammer and hammer, shovel, wood saw, crowbar, curved bar, ratchet strap, cutting shears, pickaxe, axe and lever).”
ARTICLE 6 – Annex 1 to the same Communiqué has been replaced as set out in the annex.
ARTICLE 7 – This Communiqué enters into force on the date of its publication.
ARTICLE 8 – The provisions of this Communiqué shall be executed by the Minister of Treasury and Finance.
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