CHAPTER ONE: Tax Liability
Amended: 3/4/2002, Law No. 4751, Art. 2
If the notification is not submitted in due time, the tax shall be assessed by the administration. In assessment by the administration, the tax value for each year shall be calculated taking into account the provision of Article 29.
Causes modifying the tax value:
Original Turkish text
MADDE 32
(Değişik: 3/4/2002-4751/2 md.)
Bildirimin süresinde verilmemesi halinde, vergi idarece tarh edilir. İdarece tarhiyatta her yıla ilişkin vergi değeri, 29 uncu madde hükmü dikkate alınarak hesaplanır.
Vergi değerini tadil eden sebepler: