Formation of a sustainable community -EcoVillage- in Turkey

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Turkey
Special Consumption Taxes

Special consumption tax

The law about the special consumption tax "Özel Tüketim Vergisi Kanunu - ÖTVK" was dismissed "seen off" in June, 2002. This tax kind which summarizes a row of special taxes and special sales has originated in support in and in addition to sales tax KDVK. In total it concerns 207 different positions which are split up in the law in four lists with the respective tax sentences ÖTVK. All manufacturers and importers are ÖTVK taxable. The tax is unique raised for every product "commodity"; with the resale there originates no renewed payment duty. However, a row of deliveries and performances are excluded from the taxation. These exception regulations are established in article five to ten of the ÖTVK law. With introduction of the law a total of 16 different taxes and sales "taxes" were stroked "painted". These are performed "listed" in article 18 of the ÖTVK law.

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The Original Version of Hermes Project Open Souce Village and Community