Vehicle owners are liable to pay Motor Vehicles Tax (MTV) twice every year.

The income generated from renting commodity and rights, which are indicated in the 70^th Article of the Income Tax Law, is defined as “estate capital revenue” and these revenues are subject to income tax under certain circumstances.

As it is clearly indicated in the 64^th article of Turkish Commercial Code numbered 6102; every merchant is liable to keep commercial journals, and expose commercial transactions, financial and fiscal status of the commercial enterprise, debt and credit relations and outcomes obtained in every accounting period in accordance with the related Law.

Law No. 7176 published in the Official Gazette dated 12/06/2019 and numbered 30799, some amendments have been made to the Law on Revolving Funds numbered 2252, Law No. 7103 and Law No. 6001 on the Services of the General Directorate of Highways.