Turkish Law in EnglishTÜRKİYE
Law on Fees

Article 52

Chapter Three: Payment of the Fee

Amended: 21/1/1982, Law No. 2588, Art. 4

Those tax judiciary proceedings that are listed in Schedule No. (3) annexed to this Law are subject to tax judiciary fees.

Person liable:

Original Turkish text

MADDE 52

(Değişik: 21/1/1982 - 2588/4 md.)

Vergi yargısı işlemlerinden bu Kanuna ekli (3) sayılı tarifede yazılı olanlar, vergi yargısı harçlarına tabidir.

Mükellef:

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.