The Problem of VAT Credit on Expired Goods: An Opinion

Year 2017, , 220 - 225, 31.12.2017

Fatma Taş

https://doi.org/10.30927/ijpf.325423

Abstract

VAT paid on certain goods acquired does not
allow the deducting of the Turkish tax system. One of them is the loss of goods
VAT. There is no clear definition in the law is wasted. Therefore, there are
certain problems in practice.

The
problems, in particular, focused on the VAT on expired or valueless goods. Current
opinion on the subject of the tax administration is inconvenient regarding tax
justice. Both states of the solution to the problem should be developed as well
as an objective approach to protecting taxpayers.

Keywords

VAT Credit, VAT, Turkish Tax System

The Problem of VAT Credit on Expired Goods: An Opinion

Abstract

VAT paid on certain goods acquired does not
allow the deducting of the Turkish tax system. One of them is the loss of
goods VAT. There is no clear definition in the law is wasted. Therefore,
there are certain problems in practice.

The problems, in particular, focused on the
VAT on expired or valueless goods. Current opinion on the subject of the tax
administration is inconvenient regarding tax justice. Both states of the
solution to the problem should be developed as well as an objective approach
to protecting taxpayers.

Keywords

VAT Credit, VAT, Turkish Tax System

References

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