Turkish Law in EnglishTÜRKİYE
Value Added Tax Law

Provisional Article 11

Part One: Tax Liability › Chapter Two: Transitional Provisions

Added: 25/5/1995, Law No. 4108, Art. 37

Value added tax for the 1995 taxation period shall not be sought from taxpayers subject to the lump-sum method.

Original Turkish text

GEÇİCİ MADDE 11

(Ek : 25/5/1995 - 4108/37 md.)

Götürü usule tabi mükelleflerden 1995 vergilendirme dönemine ait katma değer vergisi aranmaz.

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.