Number: 6

Date: 02/01/2019

Title:

Fee amounts to be applicable in 2019 announced.


The Act of Fees' repeating Article 138 contains the provision indicating that the fixed fees applied in the previous year (including the limits identifying the minimum and maximum amounts of fixed and relative fees) would be increased on the basis of the revaluation rate identified and declared for the concerning year, to be valid as of the calendar year's beginning. Fractions of the fee amounts calculated on the basis of this up to 10 kurus are not taken into account.

The revaluation rate for 2018 was calculated as 23,73 % and announced through the Tax Procedures Law General Communique series no.503 published in the Official Gazette dated 30 November 2018.                     

Amounts of fixed and relative fees (including the limits identifying the minimum and maximum amounts of fixed and relative fees) have been calculated by the Treasury and Finance Ministry by taking that rate into account and announced through the Act of Fees General Communique series no.82 published in the third repetitive Official Gazette dated 31 December 2018.   


Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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