Activities of transport by sea, and the construction of floating plant and vehicles to those manufactured in the delivery of these tools and services related to manufacturing and construction are exempt from KDV.

No. 6111 which identified a number of negative rights of taxpayers "Some Debt Restructuring and Other Social Insurance and General Health Insurance Law on the Amendment of Certain Laws and Decree-Law" to benefit from the provisions of the flour into KDV increase was deemed appropriate to replace with the following statements under the Private esaslardan .

Subject to the discount rate arising from the KDV refund requests, and incurred due to these processes can not be solved by means of discount KDV refund the amount in respect of the part is not possible in 2010 amounting to £ 13,300 limit that applies, in accordance with the Council of Ministers Decision No. 2006/10379, by the year 2010 on the re-valuation ratio ( 7.7%) increased by £ 14,300 for the year 2011 will be applied.

value-added tax (KDV) and the comments on the implementation of the following was found necessary to edit.

Numbered 3065 on Value Added Tax (KDV) Act and the regulations concerning the application of the following description was found necessary to done.

In 2009 the tax rate reduction will be refunded subject to the procedures shall be applied as the lower limit of £ 13,000.