Can we use the implementation of deferment-cancelation in delivery of goods which are export-registered without manufacturer, in Turkey?
Only the sellers which are actually “manufacturers”, can benefit from deferment-cancelation implementation. Taxpayers, which are not manufacturers, cannot benefit from deferment-cancelation implementation. However, the persons who applied to the relevant organization and received a positive opinion from this organization regarding that the manufacturer document will be issued and from the taxpayers which do not have this document, will benefit from this implementation without waiting to receive the documents.
Source: GİB
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