Property tax assessment

Definition

Who is affected?

• Emlak vergisi, ÇTV, ilan-reklam, katılım payı ve belediye harçları.

Legislation and articles

• 1319 sayılı Emlak Vergisi Kanunu
• 213 sayılı Vergi Usul Kanunu (VUK)

Statute articles

Could not be verified in the current source set.

• Rayiç bedel ve beyan.

Example scenarios and questions

• Emlak vergisi tarhiyatına karşı itiraz ve dava haklarım nelerdir?

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

• Emlak vergisi itiraz dilekçesi

Provenance

• shared/vergi-uyusmazlik-konulari.ts#belediye/emlak-vergisi
• shared/mevzuat-instruments.ts
• shared/data/dilekce-taslaklari.ts

Related guides

• Mevzuat arşivi