The tax shall be assessed on the basis of the tax return filed by the taxpayer.
Original Turkish text
MADDE 14
Vergi, mükellef tarafından verilen beyanname üzerine tarh olunur.
Inheritance and Transfer Tax Law
Article 14
Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗
Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.