Within the scope of "By-law Regarding Sale of Renewed Products"; secondhand mobile phones, which have data, voice, and short message traffic for at least 1 year, VAT will be calculated as 1% with the precondition of being renewed and certificated by renovation centers and authorized dealers.
Taxes incurred by the taxpayers due to the goods delivered within the scope of this order are not included in the return account of the transactions subject to the discounted rate.