Value Added Tax Law numbered 3065 on the implementation of the existing circular hesitation in practice by combining descriptions are given for the points.

Labour services provided on the application of value-added tax withholding.

Which serve as the sale of immovable property and rights to real property and income taxes, value-added.

Deductible value added tax

Housing co-operatives in the construction contracting business building value-added tax (KDV) on the application of exemption and discount KDV rate.