TAX EXEMPTION

FRAMEWORK AGREEMENTS

1- Framework Agreement (IPA)

APPLICATION

According to the General Communique for IPA Framework Agreement No.1 which is introduced by the Ministry of Finance, EC Contractors, after filling the information form, in order to obtain VAT Exemption Certificate, should apply to the below mentioned authorities with the relevant documents:

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 Presidency of Local Tax Administration is established:

If the proportional budget amount within the contract amount is equal or less than three million Turkish Lira;

-   If the Contractor both is located in Istanbul and is registrerd to the Large Taxpayers Office: apply to the Large Taxpayers Office.

-   If the Contractor is located in Istanbul but is not registrerd to the Large Taxpayers Office: apply to Presidency of Istanbul Tax Office.

-   If the Contractor is not located in Istanbul: apply to the relevant Tax Office.

If the proportional budget amount within the contract amount is more than three 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 one million Turkish Lira, EC Contractors shall directly apply to the District Revenue Office. If the proportional budget amount within the contract amount is more than one 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 (including Resident Twinning Advisors) and legal person EC Contractors who do not have permanent establishment or fixed base in Turkey shall directly apply to the Revenue Administration