Özet:

According to Article 29 of the Added Value Tax Act No. 3065, the documents prepared to them in order to benefit from the discount mechanism must be a valid document and provide the other requirements written in the law. The concept of false document is defined in Article 359 of the Tax Procedure Act No. 213. According to the text of the article; the VAT recorded in the legal records within the legal period and the subject of discount; in fact there is no tax charged, the subject of discount will not be made. Even if it is included in the list of charged KDVs, it will not be possible to be returned. In the event that the purchases of goods or services subject to taxation are documented with a false invoice, the amount remaining from taxation is considered to be removed from the discount and charging accounts. In addition, it is believed that in terms of false documents regulators, the amount left in the account of the commission's income should be based on the amount left in the account.