Articles
Article
What Happens to VAT When the Normal Wastage Rate Is Exceeded?
Loss within the normal wastage rate is not lost goods, so the VAT deduction stays in place. If the rate is exceeded, you correct only the excess. Example calculation and document checklist.
Article
Medicine Recall and Expired Medicine Disposal: Steps for the License Holder and the Warehouse
Classes, the 24-48-72 hour deadlines, the duties of the license holder and the warehouse, health directorate verification, and disposal in a medicine recall.
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Lost Goods or Impaired Goods? The Critical VAT Distinction
Physically destroyed goods and impaired goods have different VAT outcomes. When both occur in the same event, how should the stock be split? Explained with an example.
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How Does Uncontrolled Disposal Create the Risk of Market Leakage?
Brand value is directly tied not only to product quality but also to how products are managed throughout their life cycle. When the right disposal processes are not applied, especially for faulty production, surplus stock, or products under a recall decision, a serious market leakage risk arises. This risk does not only cause financial losses. […]
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Label and Logo Packaging Disposal: A Critical Process for Brand Security
Brand value is directly tied not only to product quality but also to how all the materials that represent the brand are managed throughout their life cycle. When the right disposal processes are not applied, especially for packaging that carries a label, a logo, or a corporate identity, serious security risks arise. This risk does […]
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Lost Goods and the Disposal Process: Corporate Workflow and Correct Recording
For companies, the disposal process for lost goods (zayi mal) does not merely mean physically eliminating products that have become unusable. It is also an official process that must be managed carefully in terms of accounting records, inventory management, internal audit, tax practices and corporate reporting. Especially for products that have spoiled, been damaged, passed […]
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The Fragile Balance of the Food Sector: Waste Management from Brand Security to the Circular Economy
This article was first published in the November – December 2025 issue of Gıda Türk magazine. Bringing a brand to the top in the food sector takes years of effort, investment, and trust-building. Yet this trust can collapse in an instant through the wrong handling of products that were made faulty, have passed their expiry […]
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Customs Disposal: A Safe and Lawful Process at Licensed Facilities
The customs disposal process is a critical stage in terms of both environmental safety and legal compliance. If products that have passed their expiry date, spoiled, been damaged or lost their economic value are not disposed of by the right methods, serious risks arise, such as administrative fines, legal sanctions and damage to brand value. […]
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The Importance of Proper Disposal: Counterfeit Drug Scandals
A large-scale counterfeit drug operation came to light in Istanbul. The quantity of products the teams uncovered was striking. This picture concerns not only the health sector but the whole of society. Moreover, the case showed once again a single truth: the weakest link in drug safety is often the product, box, label, and packaging […]