The principles regarding the collection of additional MVT have been determined.

According to the principles determined by the Revenue Administration and published in the Official Gazette, the additional MTV will be paid in two equal installments, the first installment until the end of the month following the publication of the relevant law, and the second installment until the end of November 2023. The Revenue Administration has determined the principles regarding the collection of the additional motor vehicle tax (MTV) introduced by Law No. 7456 on the grounds of compensating for economic losses caused by earthquakes. According to the communiqué published in today's Official Gazette, vehicles that are recorded and registered in the registry as of the publication date of the relevant law and vehicles that will be registered for the first time until December 31, 2023 will be subject to a one-time additional MTV equal to the MTV amount accrued for 2023. The additional MTV will be paid in two equal installments, the first installment until the end of the month following the publication of the relevant law, and the second installment until the end of November 2023. The additional MVT related to vehicles to be registered in the registry for the first time between the publication date of the relevant law and December 31, 2023 will be collected in advance together with the MVT of these vehicles. After the regulation, the sale or transfer will not change the taxpayer. Without the payment of the additional motor vehicle tax, registration record closure transactions cannot be made due to withdrawal from traffic, scrapping or taking abroad. The sale or transfer of the vehicle on a date after the publication date of the law will not change the taxpayer of the additional MVT. In places where a force majeure event is declared; vehicles registered as of the date of the earthquake, vehicles belonging to the owners of buildings that collapsed or suffered severe or moderate damage due to the earthquake, vehicles that were severely damaged in earthquakes and became unusable, and vehicles belonging to taxpayers who lost their spouse or first-degree blood relative due to the earthquake will be exempted from the additional motor vehicle tax. The regulation, which foresees the collection of an Additional Motor Vehicle Tax (MTV), was brought to the Constitutional Court (AYM) with a request for its annulment and stay of execution on the grounds that it violates the principles of the Constitution, "rule of law", "social state", "equality", "justice", "generality and fairness of tax", and "taxation of everyone in proportion to their financial means".