290 NEWSLETTER 2021 in buildings consisting of more than one independent section.” Each independent section is evaluated separately in terms of taxation. Pursuant to the Communiqué, when evaluating whether the immovable property has the characteristics of a residence, the actual usage status of the immovable property is also considered, in addition to its qualification in the records. Considering this regulation, it is considered that no tax is collected for immovables that are included in the title deed records as a residence, but actually used as a workplace, and a separate tax inspection should be made by the tax administration to determine this situation.1 Prior to Law No. 7221, the immovables with a value of TRY 5,000,000 or more, determined as a result of the valuation made, or made by the General Directorate of Land Registry and Cadastre within the scope of the relevant legislation, were announced on the website of the General Directorate of the Land Registry Cadastre, accessible by those concerned and notified to the relevant person, separately. However, a change was inevitable, since the appraisal of the current values of the houses, which are also the subject of real estate taxes, by the valuation commissions for property taxes, and by the General Directorate of Land Registry and Cadastre for the VHT, could lead to the determination of different fair values, in practice.2 In accordance with the latest changes, the building tax value, which is also valid for real estate taxes, is taken as a basis in determining the current values of real estate that are subject to the VHT. In addition, (i) owners, (ii) if available usufruct right holders, (iii) or those making dispositions of the residential immovable property in the absence of an owner or a usufruct right holder will be VHT taxpayers. The owners who own property under shared ownership will be the 1 Sağlam, Erdoğan: “Değerli konut vergisi beyan ve ödeme yükümlülüğü başladı; verginin konusuna hangi taşınmazlar giriyor, verginin mükellefi kim?” https:// t24.com.tr/yazarlar/erdogan-saglam/degerli-konut-vergisi-beyan-ve-odeme-yukumlulugu-basladi,29500 (Access date: 21.01.2020). 2 Noyan, Özgür:”Değerli Konut Vergisine Karşı Dava Açmalı mıyız?”, Vergi Algı, https://vergialgi.net/degerli-konut-vergisine-karsi-dava-acmali-miyiz (Access date: 18.01.2021).
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