Law on Misdemeanours

Additional Article 1

Part Two: Various Misdemeanours

Added: 11/5/2005, Law No. 5348, Art. 5

(1) The provisions on the jurisdiction of tax courts contained in the Tax Procedure Law No. 213 dated 4.1.1961 are reserved.

Original Turkish text

EK MADDE 1

(Ek: 11/5/2005-5348/5 md.)

(1) 4.1.1961 tarihli ve 213 sayılı Vergi Usul Kanununda yer alan vergi mahkemelerinin görevine ilişkin hükümler saklıdır.

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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.