Post by account_disabled on Mar 16, 2024 8:14:13 GMT
The WHAT DOES THE FIRST DELIVERY OF RESIDENCES OR WORKPLACES MEAN The abovementioned exception will be applied to the first delivery made by taxpayers who build a residence or workplace as of . If the residence or workplace is purchased from the builders and sold to someone else the delivery of the residence or workplace will not be considered as the first delivery.
Example A Yap A. He sold the building consisting of a total of independent sections to B Emlak A. B Emlak A. It sold some of the residences and workplaces it purchased to real persons of foreign nationality who did not reside in Turkey. In this case B Emlak A. Since these deliveries made by are not the first delivery they will not be considered within the scope of the exception. ARE CONSTRUCTION WORKS IN EXCHANGE FOR LAND FLOOR IN THE SCOPE OF EXCEPTION There are two separate deliveries in the construction work in B TO B Database return for land. The first of these is the delivery of land to the contractor by the land owner The second is the delivery of a residence or workplace given by the contractor to the land owner in exchange for the land. Accordingly the delivery of the residence or workplace given to the land owner in exchange for the land by the land owner taxpayer will not be considered within the scope of the first delivery.
Example B Konut A. C Emlak Ltd. within the scope of the construction contract in exchange for flats. Some of the houses he built on the land he bought from ti. C Emlak Ltd. in accordance with the contract. It was transferred to ti. C Emlak Ltd. Ltd. also sold these houses to buyers who were within the scope of the exemption. Since the sales transaction in question will not be considered within the scope of first delivery even if the other conditions of the exception.
Example A Yap A. He sold the building consisting of a total of independent sections to B Emlak A. B Emlak A. It sold some of the residences and workplaces it purchased to real persons of foreign nationality who did not reside in Turkey. In this case B Emlak A. Since these deliveries made by are not the first delivery they will not be considered within the scope of the exception. ARE CONSTRUCTION WORKS IN EXCHANGE FOR LAND FLOOR IN THE SCOPE OF EXCEPTION There are two separate deliveries in the construction work in B TO B Database return for land. The first of these is the delivery of land to the contractor by the land owner The second is the delivery of a residence or workplace given by the contractor to the land owner in exchange for the land. Accordingly the delivery of the residence or workplace given to the land owner in exchange for the land by the land owner taxpayer will not be considered within the scope of the first delivery.
Example B Konut A. C Emlak Ltd. within the scope of the construction contract in exchange for flats. Some of the houses he built on the land he bought from ti. C Emlak Ltd. in accordance with the contract. It was transferred to ti. C Emlak Ltd. Ltd. also sold these houses to buyers who were within the scope of the exemption. Since the sales transaction in question will not be considered within the scope of first delivery even if the other conditions of the exception.