Value Added Tax Law

Article 31

Part One: Tax Liability › Chapter Six: Exemptions for Social and Military Purposes and Other Exemptions

Repealed: 22/7/1998, Law No. 4369, Art. 82

Deduction for exempted transactions:

Original Turkish text

MADDE 31

(Mülga : 22/7/1998 - 4369/82 md.)

İstisna edilmiş işlemlere indirim:

← Previous articleArticle 30 Next article →Article 32

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.