ÖTV — rate / list applied retroactively

Applying a rate change to past periods.

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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

Oran değişikliğinin geçmişe uygulanması.

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

Oran değişikliğinin geçmişe uygulanması.

Example scenarios and questions

What are my rights against retroactive application of an SCT rate or list change? Could not be verified in the current source set.

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

ÖTV tarhiyat itiraz dilekçesi

Provenance

shared/vergi-uyusmazlik-konulari.ts#tarhiyat/otv-geriye-donuk
shared/mevzuat-instruments.ts
shared/data/dilekce-taslaklari.ts

Related guides

Verified example questions in source: 1