In depth
General Resolution 5322, published in the Official Gazette on February 2, 2023, amended General Resolution 830 establishing that exporters subject to the income tax perception set forth by the Resolution will be entitled to apply for an income tax perception exemption certificate.
The Resolution published in the Official Gazette on January 7, 2014 established an income tax perception on certain exportations of goods carried out through international intermediaries located in countries or jurisdictions that are not the countries or jurisdictions of the final recipients of the goods.
The income tax perception will apply at the rate of 0.5% on the export price.
The income tax perception of 0.5% will be increased by 1.5% (resulting in 2%) when the international intermediaries are located in jurisdictions that are not considered cooperative for fiscal transparency purposes.
Jurisdictions that are not considered cooperative for fiscal transparency purposes are listed here.
The income tax perception will be computed on account of the annual income tax liability of the exporter.
In this way, when the income tax perception exceeds the annual income tax liability of the exporter, it will be entitled to apply for an income tax perception exemption certificate.
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