Exemption from Special Consumption Tax and New Regulations for Vehicle Purchases for Disabled Individuals
Purchasing a vehicle for disabled individuals and their relatives is an important step that increases the quality of life. However, in this process, Special Consumption Tax (SCT) Benefiting from advantages such as exemption is subject to certain legal regulations. The new regulations, which will be valid as of 2025, aim to make it easier for disabled individuals to purchase vehicles.
Changes Brought by New Regulations
The new regulation includes significant changes in the registration and transfer procedures of vehicles. The new regulations, especially regarding the exemption from Special Consumption Tax applied to the purchase of vehicles by disabled individuals, aim to reduce the difficulties experienced in this area. Here are some of the main changes that draw attention:
- Lost Plate Procedures: Applications for lost registration plates can now be made via e-Government. This reduces bureaucratic procedures and makes things easier for disabled individuals.
- Processing of Identity Information into Registry Records: The identity information of the people who will use the vehicle will be recorded in the registration records of vehicles exempt from Special Consumption Tax. This change ensures that the vehicles are used only by disabled individuals.
- Use of Third Parties: Vehicles purchased by disabled individuals will not be allowed to be used by third parties. Only the spouse, first degree relatives or employed drivers of the disabled individual will be able to access the vehicle.
Things to Consider When Purchasing a Vehicle with Special Consumption Tax Exemption
There are certain conditions for disabled individuals to purchase a vehicle by benefiting from the Special Consumption Tax exemption. These conditions are designed to both protect the rights of disabled individuals and minimize tax losses for the state. We will examine these conditions in detail below:
- Disability Report: In order to benefit from the Special Consumption Tax exemption when purchasing a vehicle, a disabled individual must have a health report. This report must specify the special equipment required for the use of the vehicle.
- Technical Hardware Changes: Vehicle technical equipment must be modified to suit the needs of disabled individuals. For example, equipment such as automatic transmission or special devices must be available.
- Signing of the Undertaking: When purchasing a vehicle, a letter of undertaking must be signed by the disabled individual who will benefit from the exemption for the vehicle, along with the information of these individuals stating that they are the vehicle owners.
Process of Benefiting from the Exception
The process of benefiting from the Special Consumption Tax exemption includes some stages. Properly following these stages by disabled individuals will allow them to benefit from the advantages. Here are the main steps of this process:
- Application Process: The disabled individual must apply to the relevant tax office with the necessary documents. These documents should include a health report, a copy of their ID, and a residence document.
- Evaluation: The tax office will evaluate the application and check its compliance. At this stage, additional documents may be requested as deemed necessary.
- Approval Process: When the application is approved, the disabled individual can receive his/her vehicle by benefiting from the Special Consumption Tax exemption. During this process, the registration process of the vehicle will also be carried out.
Implementation of Regulations and Audit
The implementation of the new regulations is supported by certain control mechanisms. Authorized institutions that control whether vehicles are used by disabled individuals will closely monitor this issue. In particular, if the vehicle is used by other people without a disabled individual, the relevant revenue office will need to be informed.
Exemption from Special Consumption Tax in vehicle purchases for disabled individuals is an important step that makes life easier. The new regulations make this process more transparent and ensure the protection of rights. In order for disabled individuals to benefit from these legal regulations in the best way, it is of great importance that they have detailed information about the process.
