VAT — base-increase add-on

Additional action after a tax-base increase.

← All topics · Assessments and direct tax claims

Catalogue snapshot: 2026-08-15. Descriptions below retain the original Turkish catalogue text; they are not a current-law answer. Read the linked legislation for the applicable conditions.

Definition

Matrah artırımından sonra ek işlem.

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

Statute articles

Could not be verified in the current source set.

Common issues

Matrah artırımından sonra ek işlem.

Example scenarios and questions

An extra assessment was made after a VAT base increase. What are my rights?

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/kdv-matrah-artirim
shared/mevzuat-instruments.ts

Related guides

Verified example questions in source: 1