ÖTV — exemption breach

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

• 4760 sayılı ÖTV Kanunu
• 213 sayılı Vergi Usul Kanunu (VUK)

Statute articles

Could not be verified in the current source set.

• Engelli araç, diplomatik istisna vb.

Example scenarios and questions

• ÖTV muafiyetinin ihlal edildiği iddiasıyla tarhiyat geldi. 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

• ÖTV tarhiyat itiraz dilekçesi

Provenance

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

Related guides

• Tarhiyat ana konu
• Mevzuat arşivi