Turkish Law in EnglishTÜRKİYE
Real Estate Tax Law (Law No. 1319)

Additional Article 1

CHAPTER ONE: Tax Liability

Added: 4/12/1985, Law No. 3239, Art. 115

Foreign consultancy services relating to taxes, duties, fees and shares collected by local administrations shall be carried out by the Ministry of Finance and Customs. The procedures and principles concerning the carrying out of these services shall be determined by the Ministry of Finance and Customs.

Original Turkish text

EK MADDE 1

(Ek: 4/12/1985-3239/115 md.)

Mahalli idarelerce tahsil edilen vergi, resim, harç ve paylara ilişkin yurt dışı danışmanlık hizmetleri Maliye ve Gümrük Bakanlığınca yürütülür. Bu hizmetlerin yürütülmesine ilişkin usul ve esaslar Maliye ve Gümrük Bakanlığınca belirlenir.

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.