TAX PROCEDURE LAW

Law Number : 213

Date of Adoption : January 4,1961

Date and No. of Publication in the Official Gazette : January 10,1961 - 10703


NOTE: This translation made by myself is unofficial and for information purposes only. All rights of it are reserved as a translation anyway. Read this page first, please. Click "VERGİ USUL KANUNU" for full Turkish text of the Law.

 

PRELIMINARY
Scope of the Law

Article 1 – The provisions of this Law shall be applied to all taxes, duties and charges included in the general budget and the taxes, duties and charges which belonged to the provincial special administrations and municipalities, except those mentioned in the second article.

Taxes, duties and price increases that are bound to the taxes, duties and charges stated above shall also be subject to this Law.

The provisions of this Law shall also be applied to any taxes, duties and charges cancelled.
 

Customs and monopolies taxes:

Article 2 – (As amended: on January 23,2008 - 5728/271 Art.)

Taxes and duties taken by the customs administrations shall not be subject to this Law. The provisions of Article 242 of the Customs Law No. 4458 and dated 27/10/1999 shall be applied related to these taxes and duties.

 

TRANSLATION OF OTHER ARTICLES WILL CONTINUE