Part One: Tax Liability › Chapter Six: Exemptions for Social and Military Purposes and Other Exemptions
In respect of tax differences calculated on the basis of the difference between the tax base declared by taxpayers upon importation and the tax bases found by those carrying out accrual or examination or by those authorised to carry out inspection, penalties shall be applied pursuant to the Customs Law in accordance with the principles applicable to Customs Duty.
Specific tax:
Original Turkish text
MADDE 51
Mükelleflerin ithalde beyan ettikleri matrahla tahakkuk veya inceleme yapanların veyahut teftişe yetkili kılınanların buldukları matrahlar üzerinden hesaplanan vergi farkları hakkında Gümrük Kanunu uyarınca Gümrük Vergisindeki esaslar dairesinde ceza uygulanır.
Maktu vergi: