Passenger Car Rental/Purchase Expense Restriction and Depreciation (UPDATED)
| Monthly rental fee for each passenger car acquired through rental. | 26.000 |
| e) First paragraph of Article 40; – The monthly rental fee for each passenger car acquired through rental in paragraph (1) is 26,000 TL, the total amount of special consumption tax and value added tax that can be deducted as expenses is 690,000 TL, – The amount that can be deducted as depreciation in paragraph (7); 790,000 TL excluding special consumption tax and value added tax, 1,500,000 TL in cases where taxes are added to the cost or the passenger car is acquired second-hand, |