BSMV dispute

Definition

Who is affected?

• Beyan, inceleme raporu veya takdir komisyonu kararına dayalı re'sen, ikmalen veya idari tarhiyatlar (GVK, KVK, KDV, ÖTV ve diğerleri).

Legislation and articles

• 6802 sayılı Gider Vergileri Kanunu
• 213 sayılı Vergi Usul Kanunu (VUK)

Statute articles

Could not be verified in the current source set.

• Banka ve sigorta muameleleri vergisi.

Example scenarios and questions

• Banka ve sigorta muameleleri vergisi (BSMV) tarhiyatına karşı ne yapabilirim?

Related penalties

Could not be verified in the current source set.

Private ruling (Özelge)

No verified private ruling (Özelge) record is directly linked to this topic.

Case law

No verified decision record is directly linked to this topic.

Calculators

Could not be verified in the current source set.

Petition / next step

Could not be verified in the current source set.

Provenance

• shared/vergi-uyusmazlik-konulari.ts#tarhiyat/bsmv
• shared/mevzuat-instruments.ts

Related guides

• Tarhiyat ana konu
• Mevzuat arşivi