Part One: Tax Liability › Chapter Six: Exemptions for Social and Military Purposes and Other Exemptions
The following elements are not included in the tax base:
a) Discounts, in amounts consistent with commercial custom, shown on invoices and similar documents in delivery and service transactions,
b) The value added tax calculated.
Transactions in foreign currency:
Original Turkish text
MADDE 25
Aşağıda yazılı unsurlar matraha dahil değildir:
a) Teslim ve hizmet işlemlerinde fatura ve benzeri vesikalarda gösterilen ticari teamüllere uygun miktardaki iskontolar,
b) Hesaplanan katma değer vergisi.
Döviz ile yapılan işlemler: