EVALUATION WITH A CASE STUDY ON DELIVERIES MADE TO DUTY-FREE SHOPS WITHIN THE TAX PROCEDURE LAW AND THE VALUE-ADDED TAX LAW

Abstract

Export deliveries are exception from tax according to article 11/1-a of Value Added Tax Law. According to article 12/1 of the same law, the delivery is made to a customer abroad or to a buyer in a free zone or to an authorized customs warehouse operator and reaching the goods subject to delivery to free zone or foreign country or place into an authorized customs court in order for a delivery to be counted as an export delivery. According to the customs regulations, duty free stores are considered as customs warehouse and located in the customs territory of the Republic of Turkey. In this context, deliveries to the customs sales outlets are subject to value added tax, but deliveries from these stores are exempt from taxation. In this study, the evaluation of the deliveries made by the centers to the branches of "duty free shops" depending on the enterprises themselves and these documents are reviewed in terms of their layouts