NEWSLETTER-2020-metin

308 NEWSLETTER 2020 who trade motor vehicles, import them for use, or sell them through auctions. The Scope of SCT With the entry into force of the SCT, a single indirect tax is ap- plied at the stage of import, manufacturing, or initial acquisition, in addition to the VAT. Although the Special Consumption Tax Law is a law of 28 articles, it has changed many times over the past 18 years. The list of goods covered by the SCT increases daily, together with increases in the current tax rates. The goods covered by the SCT are collected in four separate lists. These may be summarized as fuel oil, motor vehicles, coke drinks and alcoholic beverages and tobacco products, durable consumer goods and luxury consumer goods. In 2019, 147.1 billion TL SCT was collected. 61 billion TL of this amount was obtained from petroleum and natural gas products, 50.3 billion TL from tobacco products, 13.8 billion TL from motor vehicle sales, 14.7 billion TL from alcohol products, 6.2 billion TL from durable consumer goods, and 1 billion TL from coke drinks. With a share of 21.9% in tax revenues, the SCT is the most col- lected tax after Income Taxes. Together with the VAT, which is another indirect tax, the total of SCT that was collected was 327.3 billion TL. This figure, which corresponds to 48% of the total tax income, dem- onstrates the significance of indirect taxes in the tax income of our country. It is generally accepted that in the 18 years since the SCT entered into force, the goods that are listed within the scope of SCT and the SCT rates have been increased. For instance, when the vehicle purchase tax, which was abolished by the SCT and paid at the first acquisition of vehicles, was in effect, tax calculation was made according to the weight of the vehicle. This valuation method was abandoned with the SCT, and the taxation system based on engine volume was introduced. Accordingly, it was decided to collect 27% SCT for the purchase of vehicles with an engine volume of 1600 cc and below, 46% for ve- hicles between 1601-2000 cc, and 50% for vehicles with 2001 cc and