Special Consumption Tax Law on vehicles in list (II) and the exclusions applied to these vehicles

In conjunction with Special Consumption Tax No. 4760, which become valid 01.08.2002, a single tax code was regulated by abolishing obligations such as many taxes and fees in force. The main lines of the Special Consumption Tax to be charged on motor vehicles have been regulated in the Special Consumption Tax and the tax rates have been determined by considering the factors such as engine cylinder volume and carrying capacity of motor vehicles in the list (II) attached to the relevant law. In order to determine the instructions, procedures and principles of the Special Consumption Tax to be charged on motor vehicles, the Special Consumption Tax Law (II) List Implementation General Communiqué was issued.The Special Consumption Tax on motor vehicles has a significant share in passenger motor vehicle speeds. Considering the consumption share of motor transportation costs, some exceptions and exemptions were introduced to the consumed special tax. This, Special Consumption Tax regulations and the changes made in these transactions have been discussed and it has been tried to include the exemptions applied to the vehicles in the list (II) attached to the Law and which vehicles can be included in the scope of the exemption. Keywords: Special Consumption Tax, Motor Vehicles, Exception