Amendments to the Value Added Tax Law were published in the Official Gazette

ARTICLE 30: A new subparagraph has been added to paragraph (1) of Article 29 of the Value Added Tax Law dated 25/10/1984 and numbered 3065. Accordingly, "ç) Value added tax declared and paid as responsible by those who are held responsible for making tax deductions," has been regulated as follows.

ARTICLE 31: The expression "right to discount" in the first paragraph of Article 36 of Law No. 3065 has been amended as "right to discount or refund" and the expression "right to discount" has been updated as "right to discount or refund".

ARTICLE 32: The expression "and those held responsible for making tax deductions" in paragraph (1) of Article 41 of the Law No. 3065 has been removed and the expression "and those held responsible for making tax deductions have submitted their Value Added Tax declarations until the evening of the 21st day of the month following the taxation period" has been added to the same paragraph.

ARTICLE 33: In paragraph (1) of Article 46 of Law No. 3065, the expression "and those held responsible for withholding tax," has been removed and the expression "until the evening of the 23rd day of the month following the taxation period for those held responsible for withholding tax" has been added to the same paragraph after the expression "until the evening of the".