Name of the Legislation: Communiqué on Amendments to the Value Added Tax General Application Communiqué (Serial No: 48)
Official Gazette dated 30 December 2023
Number: 32415 (2nd Duplicate)
Ministry of Treasury and Finance (From the Revenue Administration:
ARTICLE 1- “, 2024” to come after the phrase “57,300 TL for the year 2023” in the ninth paragraph of the Value Added Tax General Application Communiqué (III/B-3.) published in the Official Gazette dated 26/4/2014 and numbered 28983. The phrase “90,800 TL” has been added for the year.
ARTICLE 2- This Communiqué shall enter into force on 1/1/2024.
ARTICLE 3- The provisions of this Communiqué shall be enforced by the Minister of Treasury and Finance.