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The Regulation on the Implementation of Sales, Transfer, and Registration Services for Vehicles has been published in the Official Gazette.
With the decision, changes have been made regarding those benefiting from the VAT exemption for vehicle purchases with the report of disabled relatives.
According to the new regulation, the identity information of individuals who will use vehicles exempt from VAT will be recorded in the registration records, and it will be prohibited for a third party to use the vehicle.
VALID IN 2025
The decision will be effective as of January 1, 2025.
The new changes made in the regulation are listed as follows;
LOST PLATES CAN BE REQUESTED THROUGH E-GOVERNMENT
- A plate printing request document will be created for the reprinting of a lost registration plate, contact information will be updated, and a summary registration information report for the vehicle will now be processed through e-Government.
- If a vehicle manufactured for the use of individuals without any disabilities has no changes made to its technical equipment, and if the equipment specified in the health report of the disabled person has been installed with additional apparatus or if it has an automatic transmission and there are no other apparatus in the vehicle, a note will be added to the registration records of this vehicle stating, "The vehicle with special equipment suitable for the disability must be used by the disabled person themselves, who acquired it exempt from special consumption tax," in addition to the relevant annotation during the period the annotation is valid.
- The information of the individuals who will use these vehicles, as stated in the undertaking obtained from the tax office directorates, will be recorded in the registration records. If it is determined that vehicles with the relevant annotation are not used personally or are used without the disabled person benefiting from the exemption, a notification will be made to the local treasury where the determination was made.
USE BY THIRD PARTIES IS PROHIBITED
- Even if the disabled person benefiting from the exemption is in the vehicle, if it is not documented by the authorized institutions that the vehicle can be used by non-disabled individuals, it will be prohibited for third parties to use the vehicle.
- In addition to the annotation in the vehicle's registration records, during the period the annotation is valid, a note will be added stating, "The vehicle can be used by a maximum of two persons recorded in the registration records, who are the spouse of the disabled vehicle owner, first-degree blood and in-law relatives residing in the same provincial borders, siblings, guardian, or a driver employed under a notarized employment contract,".
IDENTITY INFORMATION OF INDIVIDUALS WHO WILL USE THE VEHICLES WILL BE RECORDED IN THE REGISTRATION RECORDS
- The identity information of individuals who will use these vehicles, as stated in the undertaking obtained from the tax office directorates, will be recorded in the registration records.
- If it is determined that individuals other than those specified in the registration record of the vehicle with the relevant annotation are using the vehicle without the disabled person benefiting from the exemption, a notification will be made to the local treasury where the determination was made.
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