The provided on behalf of the Social Security Institution at the Family Labor and Social Services Communication Center or Regulation Changes Have Been Made to Consider the Sale of More Than Three SecondHand Motor Vehicles as Commercial Activities With the Regulation on Amendments to the Regulation on the Trade of SecondHand Motor Vehicles published in the Official Gazette dated.
Secondhand motor vehicle trade will only be carried out by businesses with authorization certificates and Sales of more than three secondhand motor vehicles made directly or through intermediation within a calendar year will be considered secondhand motor vehicle trade. has been ruled. In the new regulation it is possible for people to trade their own secondhand B TO B Database vehicles but if four or more transactions are made in a calendar year this will be within the scope of motor vehicle trade and those who carry out the purchase and sale transaction directly or as an intermediary must obtain an authorization certificate and other various transactions. It is understood that they must fulfill their obligations. On the other hand with the mentioned change.
It seems that a regulation has been made in line with the general acceptance in tax law practice that in cases where the existence of a commercial organization is not obvious more than one sale will indicate the existence of a commercial organization and the transaction will fall within the scope of commercial activity . In this respect although the mentioned regulation does not directly bind the Financial Administration we think that more than three sales of secondhand motor vehicles will be considered within the scope of commercial activity. tax practices it should be taken into consideration that different interpretations and practices may be developed by the Financial Administration. Assuming that this regulation is taken as basis up to four secondhand motor vehicle sales by natural persons.