#2026/164Özel Tüketim Vergileri (Ek Ücretler veya İadeler) (Hidrokarbon Yağları vb.) (2022 Tarihli Kararnamenin Geçici Devamı ve Ayarlamalar) 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
Starting on March 23, 2026, this law temporarily changes how much excise duty is paid on liquid fuels, allowing for a deduction of up to 10%. This affects businesses and individuals who use or sell hydrocarbon oils, as they will either pay less duty or receive a higher rebate.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Temporary adjustments to excise duty liabilities
- Deductions from payable amounts up to 10%
- Increased rebate allowances for eligible parties
Obligations
What this law requires
Apply a deduction of up to 10% from excise duty liabilities on liquid fuels chargeable under the Hydrocarbon Oil Duties Act 1979, effective from 23rd March 2026
Calculate and allow rebates on excise duty for eligible liquid fuels with an addition of up to 10% to the amount of rebate allowable, where applicable
Ensure adjustments to excise duty and rebates apply only to liquid fuels that are chargeable under the Hydrocarbon Oil Duties Act 1979
Implement the temporary adjustments to excise duty liabilities and rebate rights with effect from 23rd March 2026