@article{2018,title={THE PROBLEMS ABOUT THE TRANSACTIONS SUBJECT TO REDUCED RATE DETECTED AT THE VAT RETURN CONTROL REPORTS AND THEIR SOLUTIONS},abstractNode={The effectiveness of the VAT return process is very important. We see the efforts of the Department of Revenue Administration to ensure carrying out the return process effectively. One of these efforts is involving technological applications in the return process. Today, the taxpayers can request their VAT returns online. The tax offices control the accuracy of the lists submitted online using the KDVIRA system. The system automatically displays the issues identified as negative as a VAT Return Check Report. Thus, the return process becomes quicker and more efficient. The most elaborate type of return among the return types is, of course, the one that results from the delivery and services, which are subject to discounted rates. Since this type of return is subjected to strict rules and it is too much detailed, the taxpayers experience a great difficulty in preparing the lists to be submitted online, and lots of errors are detected on by KDVIRA system. In order to prepare the queries used by KDVIRA system in the return process of the transactions which are subjected to discounted rates and to make the taxpayers prepare the desired list without making any mistake, it is aimed to prepare these lists without any mistake by making necessary explanations in accordance with procedures and principles specified by VAT General Practice Communique.},author={Celalettin ODABAŞI},year={2018},journal={The Journal of Academic Social Science}}