References

Legal Texts

Laws

• Value Added Tax Law No. 379 as published in the Official Gazette on 4 December 2001.
• Law No. 497 dated 30 January 2003, amending the Value Added Tax Law.
• Law No. 583 dated 23 April 2004, amending the Value Added Tax Law.
• Law No. 44 dated 11 November 2008, the Tax Procedures Law.
• Law No. 54 dated 30 December 2008, amending the Tax Procedures Law.
• Law No. 691 dated 24 August 2005, concerning the organization of the VAT Directorate within the Ministry of Finance, its staffing structure, and additional appointment requirements.

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