BUSINESS LAW (İŞLETME HUKUKU) - (İNGİLİZCE) Dersi Fiscal Law soru detayı:

CEVAP:

Tax base for SCT differs according to the lists. For example, the tax base for cigarettes and other tobacco products is retail selling price of these goods to final customers including VAT. Tax base for importation of cigarettes and tobacco products shall also be the retail selling price of these goods. However, the tax base for the goods of List (IV) is VAT tax base excluding SCT.