The decision of the Presidency on the subject was published in the repeated issue of the Official Gazette.
Accordingly, 1 percent tax rate will be applied in the delivery of prefabricated structures and containers to disaster victims and institutions and organizations listed in the first paragraph of Article 17 of the VAT Law No. 3065 until December 31, 2023 to be used in the provinces where the State of Emergency was declared with the Presidential decision dated February 8, 2023.