Turkish Law in EnglishTÜRKİYE
Value Added Tax Law

Provisional Article 1 (3)

Part One: Tax Liability › Chapter Two: Transitional Provisions

The provisions of this Law shall also apply to the commercial plate sales made, before the date on which this Law enters into force, by traffic commissions authorised by Council of Ministers Decision in provinces where plate restrictions were applied, and to the amounts distributed to owners of vehicles with commercial plates out of the money obtained from these sales.

4 – Provisional articles of Law No. 3505 of 3/12/1988:

Original Turkish text

GEÇİCİ MADDE 1 (3)

Bu Kanunun yürürlüğe girdiği tarihten önce plaka tahdidi uygulanan illerde Bakanlar Kurulu Kararı ile yetkili kılınan trafik komisyonları tarafından yapılan ticari plaka satışları ile bu satışlardan elde edilen paralardan ticari plakalı taşıt sahiplerine dağıtılan miktarlar hakkında da bu Kanun hükümleri uygulanır.

4 – 3/12/1988 tarihli ve 3505 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.