Special Consumption Tax Services

Defer-Cancel and Zero Rated SCT Application

SCT Certification Services

Basically Special Consumption Tax services consists of; deferring the part of Special Consumption Tax amount while importing or purchasing from importers the goods which exists on the Table B of the List No:1 attached to Special Consumption Tax Law in order to use them in production of the goods which don’t exist on List No:1 and cancelling the deferred Special Consumption Tax amount with Sworn Financial Consultant certification report, preparation of production certification report or consumption report regarding to goods which exist on Table A of List No:1 and subject to zero rated Special Consumption Tax under certain conditions with Council of Ministers Decision.

Accordingly, especially the following companies are supported by reducing the production costs as much as the special consumption tax amount and reducing financial costs by decreasing the VAT base;

  • The companies which have industrial registry certificate and use the goods that exist on List No:1 which is attached to Special Consumption Tax law during their production.
  • The companies which produce aerosol
  • The ship management companies which use zeroed sea fuel.
  • Special Consumption Tax certification services which are to be carried out in accordance with Law No. 4760, generally comprise the following transactions;
  • Checking the accuracy of yearly Defer – Cancel and Special Consumption Tax return amount based on the statutory records and relevant legislation.
  • Preparation of Special Consumption Tax Certification Report to be submitted to the relevant tax office.

The scope of Special Consumption Tax Certification Services also comprises the followings;

  • Checking the accuracy of the purchasing invoices and Petition – Commitment regarding to deferring the Special Consumption Tax of the goods which exist on Table B of List No:1
  • Determination of legal framework of sale transactions against to Special Consumption Tax Law.
  • While applying to tax office in scope of Special Consumption Tax, providing related legislation references.
  • Preparation of Special Consumption Tax Defer-Cancel and refund report.
  • Making necessary correspondence with the tax office regarding Special Consumption Tax Certification Report,
  • Checking the accuracy of Special Consumption Tax correction returns while refunding Special Consumption Tax

SCT Consulting Services

  • Providing SCT consulting services having great importance for companies operating in tobacco, alcohol beverage, while appliances, automotive, petroleum and gas sectors,
  • Reviewing SCT calculations, declarations, exemption- postponement-cancellation-refund practices and determining if they are in compliance with the legislation .