Turkish Law in EnglishTÜRKİYE
Value Added Tax Law

Article 63

Part One: Tax Liability › Chapter Two: Transitional Provisions

The provisions of this Law shall be executed by the Council of Ministers.

PROVISIONS THAT COULD NOT BE INCORPORATED INTO

THE PRINCIPAL LAW No. 3065 OF 25/10/1984:

1 – Provisional article of Law No. 3099 of 6/12/1984:

Provisional Article – The provision of subparagraph (c) of paragraph 3 of Article 17 of the Value Added Tax Law shall cease to have effect on 31/12/1985, and the provision of subparagraph (ı) of paragraph 4 thereof on 31/12/1988.

2 – Provisional articles of Law No. 3297 of 3/6/1986:

Original Turkish text

MADDE 63

Bu Kanun hükümlerini Bakanlar Kurulu yürütür.

25/10/1984 TARİHLİ VE 3065 SAYILI ANA KANUNA

İŞLENEMEYEN HÜKÜMLER:

1 – 6/12/1984 tarihli ve 3099 Sayılı Kanunun geçici maddesi:

Geçici Madde – Katma Değer Vergisi Kanununun 17 nci maddesinin 3 üncü fıkrasının © bendi hükmü 31/12/1985’te, 4 üncü fıkrasının (ı) bendi hükmü 31/12/1988 de yürürlükten kalkar.

2 – 3/6/1986 tarihli ve 3297 sayılı Kanunun geçici maddeleri :

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.