The Value Added Tax Law was enacted pursuant to Article 42 of the Constitution. This law entered into force on 01/10/1395 (December 21, 2016) and was published in Official Gazette No. 1209. Articles 4 (2), 6 (1)2, 7(1) and 35(1) of this law were amended in 2017. and can be accessed in Official Gazette No. 1244.
Source: kakaradvocates.com
