NEWSLETTER-2020-metin

307 TAX LAW offered to the Turkish Great National Assembly in 1996. The proposal was accepted with some revisions by the National Assembly in May, 2002, and Special Consumption Tax Law was published in the Of- ficial Gazette dated 12.06.2002 and entered into force on 01.08.2002. With this Law, 16 indirect taxes were abolished, those abolished taxes were grouped together as a single type of tax, and the SCT began to apply. In the preamble of the Law, it is stated that the Law aims to regulate taxes in line with the varying consumer expenditures and sim- plification of the current confusing structure, and compliance with the European Union. In actual fact, the SCT is a sum of taxes that used to be collected under different names, and also made some expenditures, purchases and products subject to taxation. The taxable events in the SCT are: a) Delivery of a good or initial acquisition for delivery of goods or initial acquisitions; b) The issuance of an invoice or similar document if an invo- ice or similar document is provided before the delivery of the goods, on the condition that the amount is limited to the amount shown in those documents; c) The delivery of each part if split delivery is habitual, or the parties have agreed on split deliveries; d) The delivery of goods to the buyer for sales made by brokers or consignment sales; e) The initiation of customs burden according to Customs Law numbered 4458 for imports, and the registration of a bill of entry for transactions that are not subject to import taxes. The SCT, unlike the value added tax (“VAT ”), is a one-stage tax and is collected only once, at the first acquisition. Pursuant to Article 4 of the SCT Law, the taxpayers of the SCT are those who manufac- ture, construct or import the goods under tariffs (I), (III) and (IV) and those that are not subject to recording and registration or selling them through auctions among the goods in tariff (II), and for those subject to recording and registration among the goods in tariff number (II); those