How it is calculated
Legal basis: Tax Procedure Law arts. 313–321 and the GİB depreciation communiqués.
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Depreciation schedule
Straight-line or declining-balance schedule, with pro-rata first year for passenger cars.
Straight-line or declining-balance schedule, with pro-rata first year for passenger cars.
Legal basis: Tax Procedure Law arts. 313–321 and the GİB depreciation communiqués.