Part One: Tax Liability › Chapter Six: Exemptions for Social and Military Purposes and Other Exemptions
Value Added Tax shall be assessed on the day on which the return is submitted or, if the return has been sent by post, within seven days following the date on which it reaches the office that is to assess the tax.
CHAPTER FOUR
Payment of the Tax
Payment of the tax:
Original Turkish text
MADDE 45
Katma Değer Vergisi beyannamenin verildiği günde, beyanname posta ile gönderilmişse, vergiyi tarh edecek daireye geldiği tarihi takibeden yedi gün içinde tarhedilir.
DÖRDÜNCÜ BÖLÜM
Verginin Ödenmesi
Verginin Ödenmesi: