How much was the payout for MTV 2023? Resolution of the Tax on Motor Vehicles published in the Official Gazette
The “General Statement on the Tax on Motor Vehicles” prepared by the Tax Administration of the Ministry of Finance was published in the Official Gazette. The following statements about the change were included:
“Purpose and scope
ARTICLE 1- (1) The purpose of this Notice is to determine and announce the amounts of the tax on motor vehicles to be applied as of 1/1/2023.
Break
ARTICLE 2- (1) This Communiqué has been prepared based on article 10 of the Motor Vehicle Tax Law of 2/18/1963 and numeral 197, entitled “Authority”.
Fiscal measures and limits
ARTICLE 3- (1) Article 10 of Law No. 197;
a) In the second paragraph, “Effective as of the beginning of each calendar year, the values of the vehicles and the amounts of the tax applied in the previous year are increased by the revaluation rate determined and announced in accordance with the provisions of paragraph Tax Procedure. Law for that year.” available,
b) In the fourth paragraph, “Fractions up to one hundred Turkish lira are not taken into account in calculating the value of the vehicles, and up to one Turkish lira in the tax payments to be paid.” provision is included.
(2) The revaluation rate for the year 2022 has been determined at 122.93% (one hundred twenty-two point ninety-three) and the General Statement of the Tax Procedure Law published in the Official Gazette dated 11/24/2022 and number 32023 (Sequence No: 542) has been announced with Likewise, with Presidential Agreement dated 12/20/2022 and number 6582, the aforementioned revaluation rate, the numbered rate (I) in article 5 of Law no. 197, the numbered rates (II) and (IV) in article 6 and transitory 8. It has been determined at 61.5% (sixty-one point five) to be applied in the determination of the 2023 motor vehicle tax quotas for vehicles included in the numbered rate (I/A) in article .
(3) Consequently, as of 01/01/2023, the rate numbered (I) in article 5 of Law No. 197 on taxation of motor vehicles, the rates numbered (II) and (IV) in the article 6 and transitory article 8 (I) The numbered rate /A) has been redeterminated.
2023 MOTOR VEHICLE TAX RATES
ARTICLE 4- (1)
A. Tax on Motor Vehicles Tariff No. (I)
Cars, trucks, SUVs and similar vehicles and motorcycles registered and registered after the date of 1/1/2018 (including this date) are taxed according to the numbered rate (I) below.
B. Tax on Motor Vehicles Tariff No. (II)
Motor vehicles other than automobiles, land vehicles, pick-up trucks and the like included in rates (I) and (I/A) and motorcycles are taxed according to the following rate (II).
C. Tax on Motor Vehicles Tariff No. (IV)
Planes and helicopters (excluding those belonging to Türkkuşu, Turkish Aeronautical Association) are subject to the following tariff (IV).
D. Motor Vehicle Fiscal Tariff Number (I/A)
Cars, trucks, SUVs and similar vehicles registered and registered before 12/31/2017 (including this date) are taxed according to the numbered rate (I/A) regulated in transitory article 8 of Law No. 197.
Force
ARTICLE 5- (1) This Notice enters into force on 1/1/2023.
Executive
ARTICLE 6- (1) The provisions of this Communiqué are executed by the Minister of Treasury and Finance.