The Problem of VAT Credit on Expired Goods: An Opinion

Öz

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.

Anahtar Kelimeler

• VAT Credit,VAT,Turkish Tax System

The Problem of VAT Credit on Expired Goods: An Opinion

Öz

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.

Anahtar Kelimeler

• VAT Credit,VAT,Turkish Tax System

Kaynakça

1. Bulut, Fevzi (2010). “Kullanım Süresi Dolan Veya Benzeri Bir Nedenle Zayi Olan Malların Alımında Yüklenilen KDV’nin Akıbeti” Mali Çözüm, Sayı: 102, pp. 181-189.
2. Kızılot, Şükrü (2012). Katma Değer Vergisi Kanunu ve Uygulaması, Ankara: Yaklaşım Yayınları.
3. Çelik, Metin (2016). “Emtia Maliyet Bedelinin Tespiti ve Değerlemesinde Önem Arz Eden Hususlar”, Çözüm, Eylül-Ekim 2016.
4. KPMG (2011). “Turkey: Country VAT/GST Essentials” https://www.kpmgvergi.com/PDF/Yayinlar/Guncel-Yayinlar/Global-Indirect-Tax-Turkey-Country-VATGST-Essentials.pdf.
5. PWC (2017). “An introduction to Value Added Tax in the GCC” https://www.pwc.com/m1/en/tax/documents/what-is-vat-faq-on-vat-in-the-gcc.pdf.
6. RSM Global (2016). “Vat—Credit Calculation, Refund and Returns” Issue: 5, https://www.rsm.global/puertorico/sites/default/files/media/tax-alerts/tax_alert_05-16.pdf
7. TBMM (1984).”Katma Değer Vergisi Kanunu Tasarısı ve Plan Bütçe Komisyonu Raporu” http://www.gib.gov.tr/fileadmin/mevzuatek/gerekceler/KDV/cilt_2_3065_sayili_kanun.pdf