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Special
Comsumption Tax
Goods in the Lists attached to the Special
Consumption Tax Code (SCTC) are the subject of the tax.
For goods in the Lists, Special Consumption Tax is
charged only once.
There are mainly 4 different product groups that are
subject to special consumption tax at different tax
rates
- List I is related to petroleum products, natural
gas, lubricating oil, solvents and derivatives of
solvents,
- List II is related to automobiles and other
vehicles, motorcycles, planes, helicopters, yachts,
- List III is related to tobacco and tobacco
products, alcoholic beverages and cola,
- List IV is related to luxury products.
Unlike VAT, which is applied on each delivery,
special consumption tax is charged only once.
The taxpayers of the special consumption tax
Taxpayers are different according to the lists. They
are;
- For List I; manufacturers and importers of the
petroleum products,
- For List II; merchants of motor vehicles,
exporters for using or sellers through auction
- For List III; manufacturers, exporters or
sellers through auction of tobacco, alcoholic
beverages and cola.
- For List IV manufacturers, exporters or sellers
through auction of luxury products.
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