Part One: Tax Liability › Chapter Six: Exemptions for Social and Military Purposes and Other Exemptions
In cases where Customs Duty is levied at a specific (fixed) amount, the single specific tariff shall be determined so as to include the Value Added Tax to be levied on importation.
PART FIVE
Procedural Provisions
Issuance of invoices and similar documents:
Original Turkish text
MADDE 52
Gümrük Vergisinin maktuen alındığı hallerde, tek ve maktu tarife, ithalde alınacak Katma Değer Vergisi de dahil edilmek suretiyle tespit olunur.
BEŞİNCİ KISIM
Usul Hükümleri
Fatura ve benzeri vesika düzenlenmesi: