Liability for the Inheritance and Transfer Tax shall commence:
a) Where a tax return is filed, on the date of the return for the property shown in the return;
b) For property not shown in the filed return and, where no return is filed, for the transferred property, on the date on which it is determined by the administration;
c) In cases of inventory of the estate, keeping of a register or official liquidation, on the date on which these procedures are completed by the court;
(Liability shall commence on the dates set out above.)
Appearance of an absent person:
Original Turkish text
MADDE 20
Veraset ve İntikal Vergisi mükellefiyeti:
a) Beyanname verildiği takdirde, beyannamede gösterilen mallar için beyanname tarihinde;
b) Verilen beyannamede gösterilmiyen mallar ile beyanname verilmiyen hallerde intikal eden malların idarece tesbit olunduğu tarihte;
c) Terekenin tahriri, defter tutma veya resmi tasfiye hallerinde mahkemece bu muamelelerin ikmal edildiği tarihte;
Başlar.
Gaibin zuhuru: