7104 Sayılı Kanun ile katma değer vergisinde önemli değişiklikler yapılmıştır. Bu değişikliklerden biri de ikinci el motorlu taşıtlar ile taşınmazların teslimlerinde KDV matrahının tespitinde özel matrah uygulamasına geçilmesidir. Söz konusu uygulamaya göre ikinci el motorlu kara taşıtı veya taşınmaz ticaretiyle iştigal eden mükelleflerce, KDV mükellefi olmayanlardan alınarak vasfında esaslı değişiklik yapılmaksızın satılan ikinci el motorlu kara taşıtı veya taşınmazların tesliminde matrah, alış bedeli düşüldükten sonra kalan tutardır. Bu düzenleme, indirime dayalı işleyen bir sisteme sahip olan KDV açısından önemli bir değişiklik olup, genel olarak desteklenmekle birlikte ticari sırrın ifşası olarak değerlendirilerek eleştiri konusu da olmaktadır.
Significant changes were made in the value added tax with Law No. 7104. One of these amendments is the introduction of a special tax base in the determination of the VAT base for the delivery of second hand motor vehicles and immovables. According to the said application, taxpayers who engage in second hand motor vehicles or immovable trade are the rest of the tax base for the delivery of second-hand motor vehicles or immovables purchased from non-VAT taxpayers without substantial modification. This arrangement is a significant change in terms of VAT, which has a system that operates on a discount basis, and is generally criticized as being treated as a commercial secret as well as supported.
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