Special Consumption Tax ("SCT") List No. (III) Application General Communiqué including the explanations in relation to the List No. (III) attached to the SCT Code under which tax rates and lump-sum tax amounts as to the alcoholic and non-alcoholic beverages and tobacco products are determined, was published in the Official Gazette dated August 08, 2015 and No.29439.
In addition, Special Consumption Tax List No. (IV) Application General Communiqué including the explanations in relation to the List No. (IV) attached to the SCT Code under which tax rates and lump-sum tax amounts as to various kinds of goods such as cosmetics, peltry, white appliances and etc. are determined, was published in the Official Gazette dated August 08, 2015 and No.29451.
Both communiqués have become effective on September 01, 2015.
As part of the simplification initiative on the secondary legislation of the Special Consumption Tax, the tax authority started to gather, combine and simplify the explanations previously made under 36 different SCT Communiqués. With the publication of the below stated 2 communiqués, the series of 4 Communiqués are now completed and in effect. Therefore, as it is stated under each one of the 4 communiqués, all of the previously published 36 communiqués are abolished.
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