ARTICLE 1 - Subparagraph (1) of subparagraph (d) of the first paragraph of Article 5 of the Communiqué on Sales and Deliveries Deemed to Be Exports (Export: 2005/2), published in the Official Gazette No. 25709 of 27/1/2005, has been amended as follows:
“1- Sales and deliveries made by manufacturing companies which produce and deliver capital goods to investors holding an investment incentive certificate, together with sales to financial leasing companies which also cover deliveries to be made to companies holding an investment incentive certificate,”
ARTICLE 2 - The terms used in various parts of the same Communiqué have been updated as follows:
- article, the phrase “Ministry of Economy” has been replaced by “Ministry of Trade”.
- article, the phrase “Undersecretariat for Defence Industries” has been replaced by “Presidency of Defence Industries”.
- article, the phrase “Minister of Economy” has been replaced by “Minister of Trade”.
- In ANNEX-8, the phrase “Republic of Türkiye Ministry of Economy” has been corrected to “Republic of Türkiye Ministry of Trade”.
ARTICLE 3 - Article 3 of ANNEX-4 to the same Communiqué has been amended as follows and a new article has been added to ANNEX-4 after Article 9. The remaining articles have been renumbered in accordance with this addition: “3. For deliveries made by invoice, the Sales Invoice bearing the date and number of the Inward Processing Permit Certificate and approved by the purchasing company by way of a ‘received’ annotation (in the case of electronic invoices, a printed Sales Invoice certified by the purchasing company with a ‘received’ annotation is not required. The necessary checks are carried out electronically.), (for deliveries made to companies holding an investment incentive certificate through financial leasing companies falling within subparagraph (d/1) of Article 5 of this Communiqué, the invoice must additionally state the particulars of the investment incentive certificate and the number of the financial leasing agreement as registered in the relevant registry.)”
“10. The Receipt Document (ANNEX-9) to be issued for deliveries made to companies holding an investment incentive certificate through financial leasing companies (for the purposes of subparagraph (d/1) of Article 5 of this Communiqué)”
ARTICLE 4 - ANNEX-9 has been added to the same Communiqué.
ARTICLE 5 - This Communiqué enters into force on the date of its publication. ARTICLE 6 - The provisions of this Communiqué are executed by the Minister of Trade.
Links to the new and the previous versions:
- [2020/03 Amending Communiqué](https://www.resmigazete.gov.tr/eskiler/2020/03/20200306- htm)
- [2005/2 Communiqué](https://www.alomaliye.com/2005/01/27/ihracat-sayilan-satis-ve-teslimler- hakkinda-teblig-ihracat-20052/)