Sales of manufacturing companies to financial leasing companies, provided that they are delivered to a company holding an investment incentive certificate, are included in the scope of sales and deliveries considered as exports.
The Communiqué on Amendments to the Communiqué on Sales and Deliveries Deemed to Be Exports, prepared by the Ministry of Trade, was published in the Official Gazette and entered into force.
In the previous circular, sales and deliveries of manufacturing companies that produce investment goods within the scope of investment incentive certificates and deliver them to investors holding investment incentive certificates were among the sales and deliveries considered as exports.
With the new circular, sales of manufacturing companies to financial leasing companies have also been included in the scope, provided that they are delivered to the company holding the investment incentive certificate.
The circular regulated the information and documents required for closing commitments regarding sales and deliveries considered as exports.
In addition, the names of the institutions and organizations included in the previous circular have also been updated.
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Source: bigpara.hurriyet.com.tr