With the decision of the President, SCT rates were re-determined to be effective as of today. Accordingly, in the sub-tranches of 45 and 50 percent, the base amount was increased only by a small rate of 15 thousand TL, while the 60 percent slice rose to 80 percent. The middle and upper group SCT tranches were raised higher. So what is the SCT base? How is the tax base calculated?
The decision regarding the SCT change was announced in the Official Gazette. According to the new regulation;
- 1600 percent SCT for vehicles up to 3 cm85.000 cylinder volume with a base base of up to 45 TL,
- 1600 percent SCT for vehicles up to 3 cm85.000 cylinder volume, with a base amount between TL 130.000 and TL 50,
- 1600 percent SCT will be applied to vehicles with a base base of 3 TL and up to a cylinder volume of 130.000 cm80.
- 1600% SCT for vehicles with a cylinder volume between 2000-3 cm170.000 and a base base of up to 130 TL,
- 1600% SCT for vehicles with a cylinder volume between 2000-3 cm170.000 and a base base of more than 150 TL,
- 2000% SCT will be charged for vehicles with a cylinder volume of more than 3 cm220 and no tax base limit.
What is the SCT Base?
The tax base is the taxable amount / value determined according to tax laws, used to calculate the tax liability. It creates the amount of revenue used in tax calculation of the resulting amount, after deducting expenses on a gain.
The base is divided into two according to the value it contains:
- Advalorem basis: It is a certain number. For example, the amount remaining after deducting deductible expenses from income earned in income tax constitutes the base.
- Specific basis: The type of thing that causes the tax is the basis determined according to its characteristics (such as m2, kwat, motor power 1500). For example, the motor power of the motor vehicle is taken into account when calculating the base in MTV.
Base Determination Procedures
- Declaration Procedure: It is the taxpayer's declaration of their own base.
- Carine method: It is the calculation of the tax base by using various external indicators that are considered to be the measure of the taxpayer's income or wealth.
- Lump Sum Procedure: It is the general determination of the value or amount to be taxed for all taxpayers in the same situation instead of determining them individually.
- Administration Appreciation Procedure: It is the administration's use of its discretion in determining the base.