APPLICATION
a-) For natural person EC Contractors of whom residence; and for legal person EC Contractors of whom business base (registered base) are located in a province where a Directorate of Tax Administration is established:
If the proportional budget amount within the contract amount is equal or less than four million Turkish Lira;
- If the Contractor both is located in a city that has a Directorate of Tax Administration (EK-1/a) : apply to the Directorate of Tax Administration. (If the Contractor is a Large Taxpayer; apply to the Large Taxpayers Office)
- If the proportional budget amount within the contract amount is more than four million Turkish Lira; EC Contractors shall directly apply to the Revenue Administration.
b-) For natural person EC Contractors of whom residence is not located in a province where a Presidency of Local Tax Administration is established; and for legal person EC Contractors of whom business base (registered base) is not located in a province where a Presidency of Local Tax Administration; if the proportional budget amount within the contract amount is equal or less than two million Turkish Lira, EC Contractors shall directly apply to the District Revenue Office (EK-1/b). If the proportional budget amount within the contract amount is more than two million Turkish Lira, EC Contractors shall directly apply to the Revenue Administration.
c-) Natural person EC Contractors who are not nationals and/or not residents of Turkey and legal person EC Contractors who do not have permanent establishment or fixed base in Turkey shall directly apply to the Revenue Administration