Turkish Law in EnglishTÜRKİYE
Value Added Tax Law

Article 59

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

Provisions in the Tax Procedure Law and other laws relating to the taxes abolished by this Law that are not contrary to this Law shall also be deemed valid with respect to Value Added Tax.

Additional tax:

Original Turkish text

MADDE 59

Bu Kanunla yürürlükten kaldırılan vergilerle ilgili olarak Vergi Usul Kanunu ile diğer kanunlarda yer alan ve bu Kanuna aykırı olmayan hükümler; Katma Değer Vergisi bakımından da geçerli sayılır.

Ek vergi:

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.