07.07.2023/74
Other Taxes and Fees with Increased Rates and Amounts
With the Presidential Decrees (CBK) published in the Official Gazette dated 07.07.2023 and numbered 32241, the rates and amounts of some taxes and fees have been amended.
The changes made regarding Value Added Tax are included in our circular numbered 07.07.2023/72. Information and explanations regarding other taxes and fees whose rates and amounts have been increased are given below:
1. Amendments to the Law on Fees (CBK No. 7344)
– The fixed fee amounts (including the limits determining the minimum and maximum amounts of fixed and proportional fees) included in the tariffs attached to the Fees Law No. 492 and applied in 2023 were increased by 50%.
– (8) of the tariff numbered VIII-The amount of the phone usage permit fee brought with the passenger has been increased from 6.091,30 TL to 20.000 TL.
– No changes were made to driving school fees.
– These amendments will be effective as of 08.07.2023.
2. Amendments to the Banking and Insurance Transactions Tax (CBK No. 7345)
– According to Expense Tax Law No. 6082, the bank and insurance transaction tax rate applied to consumer loans from 10% to 15%has been upgraded.
– To be made available as of 07.07.2023 The new rate will be applicable for consumer loans.
3. Amendments to the Games of Chance Tax (CBK No. 7347)
Article 6 of the Law No. 5602 on the Regulation of Taxes, Funds and Shares Collected from the Revenues of Games of Chance;
– Increased from 5% to 10% for joint bets on sports competitions,
– From 7% to 14% in horse racing,
– In other games of chance, it was increased from 10% to 20%.
CBK No. 7344 is available here.
CBK No. 7345 is available here.
CBK No. 7347 is available here
Sincerely,
BİLGENER
