The amount for which taxpayers can receive a refund without any examination, sworn-in certified public accountant (CPA) report, or providing collateral due to transactions entitling them to value-added tax (VAT) refund has been increased to 50,000 Turkish Lira. The Tax Procedure Law General Implementation Communiqué of the Revenue Administration Directorate of the Ministry of Treasury and Finance regarding Amendment to the Value Added Tax General Implementation Communiqué was published in the Official Gazette. According to the communiqué, adjustments were made in line with the Law Amending Tax Laws, Certain Laws, and Decree Laws No. 375 published in the Official Gazette in August. The communiqué detailed that the VAT exemption would not apply to sea vessels used for entertainment and tour purposes, as well as services provided to private yachts and boats at ports. The communiqué also added the exemption provision related to the delivery, maintenance-repair, and manufacturing of sea, air, and railway vehicles suitable for cargo and passenger transport. Transactions involving the construction of immovables in disaster areas classified as a disaster area for donation to general budgeted public authorities and the delivery of housing to be donated to general budgeted public authorities are regulated in the communiqué for deliveries and services provided to foreign state institutions and organizations. Additionally, regulation was made in the communiqué on the issuance of a professional receipt in cases where attorney fees charged to the losing party by courts or enforcement offices are paid to attorneys. This way, discrepancies between VAT legislation and income tax legislation were resolved. In order to expedite the resolution of small refund requests without requiring a tax examination report, CPA report, or collateral, the lower limit in the existing practice was increased from 10,000 liras monthly to 50,000 liras. Thus, the maximum amount for which taxpayers can receive a refund without any examination, CPA report, or collateral due to transactions entitling them to refund was set at 50,000 liras. In the context of reducing procedures for refunds in sectors with relatively low risk, the possibility was provided to fulfill refund requests related to exploration, operation, and enrichment activities related to gold, silver, platinum without requiring a tax examination report, CPA report, or collateral. Public service-providing institutions and organizations and municipalities’ municipal services will be considered similar to services provided within the commercial, industrial, and agricultural activities of any business. The principles were established for issuing VAT exemption certificates requested based on investment incentive certificates issued for these institutions and organizations in the name of a separate commercial enterprise if they have one. The thresholds for the request of documents related to the Discounted Collateral Application System and Accelerated Refund System Certificates, which positively discriminate in favor of taxpayers compliant with taxes, were updated by taking into account the revaluation rate.