Although not enacted yet, some of the articles in the bill regarding the new tax regulations that are being discussed in the Grand National Assembly of Turkey, VAT and SCT paid in the purchase of passenger cars used for both commercial gain and self-employment activities, depreciation and expenses of those taken into the inventory, and deduction from the tax base of passenger cars acquired through leasing. It is related to the limitations on the rental fees that can be made. The envisaged regulation covers all passenger cars regardless of any business size, field of activity, or for what purpose they are used within the business. Excluded are those whose activities are partly or wholly in the rental or operation of passenger cars for this purpose. However, in any case, passenger cars must be for the purpose of obtaining and maintaining commercial and professional income. It is not possible to deduct the expenses of passenger cars that are not used outside of operating activities or for the purpose of earning income, even if they are included in the inventory. With the new regulation foreseen to be introduced, commercial
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