Communique Amending the General Communique on the Implementation of Special Consumption Tax List (III) numbered 4 is published on Official Gazette dated January 12, 2024 and numbered 32427.
With this Communique, macarons are also included in the tracking system established to ensure tax security.
Acoording to this Communique, when macarons without a special label or sign are detected, special consumption tax is assessed on behalf of those who have these goods and a tax loss penalty is applied. The arm’s length price or the amount as of the detection date will be used as the tax base. If the number of detected macarons exceed 5000 units in each detection, the assessment and penalty will be made on behalf of any of the owners, importers and manufacturers, who are jointly liable for the taxes and penalties.
In the detection of macarons without a special label or mark, seizure will be carried out.
The amendment made by this Communique entered into force on 12.01.2024, effective from 01.01.2024.
You can reach the the full text of the Communique published in the Official Gazette here.
https://www.resmigazete.gov.tr/eskiler/2024/01/20240112-12.htm