Journal of Current Research on Social Sciences (JoCReSS) - ISSN: 2547-9644

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Abstract


Tax Advantages and Violations in the Internal Processing Regime

The Internal Processing Regime (IPR) is an economically efficient customs clearance system that allows enterprises in the manufacturing sector to procure raw materials from world market prices in order to increase competitive power, expand their markets and increase product diversity in international markets. The principle and tax advantages that will depend on the request of the declarant who is subject to a customs regime in Turkey or coming into the Customs Territory of Turkey will depend on the type of the regime. However, such tax advantages are dependent on exporting the goods. In addition to the benefits of the processing regime in work, sanctions that would arise in the event of violations have been assessed.



Keywords
Tax, the ınternal processing, customs duty, smuggling



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