The Communiqué Amending the VAT General Implementation Communiqué (Serial No: 44) was published in the Official Gazette No. 30/12/2022-32059 (2nd Repeated).With the Communiqué, with the amendment made in the section (III/B-3.) of the VAT General Implementation Communiqué, the limit for the non-refundable part of the VAT amount that cannot be refunded due to transactions subject to reduced rate and cannot be eliminated through discounts has been determined as 57.300 TL for 2023.