Part One: Tax Liability › Chapter Six: Exemptions for Social and Military Purposes and Other Exemptions
Where the price is calculated in foreign currency, the foreign currency shall be converted into Turkish currency at the current exchange rate prevailing at the time the chargeable event occurs. The principles for the conversion into Turkish currency of foreign currencies whose current exchange rate is not known shall be determined by the Ministry of Finance and Customs.
Comparable value and comparable fee:
Original Turkish text
MADDE 26
Bedelin döviz ile hesaplanması halinde döviz, vergiyi doğuran olayın meydana geldiği andaki cari kur üzerinden Türk parasına çevrilir. Cari kuru belli olmayan dövizlerin Türk parasına çevrilmesine ilişkin esasları Maliye ve Gümrük Bakanlığı belirler.
Emsal bedeli ve emsal ücreti: