How to search Turkish tax rulings (GİB özelge)
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Short answer: Tax rulings (özelge) are published on the Legislation Search (Mevzuat Arama) page of the website of the Turkish Revenue Administration (Gelir İdaresi Başkanlığı, GİB), under the “Özelge” tab of Tax Legislation; you can search them by law, keyword and date. If your AI assistant is connected to Yargı PRO, you can ask it to find rulings on your topic, retrieve their text and, in the same session, search Danıştay (Council of State) decisions.
What is an özelge?#
An özelge is a written ruling the tax administration gives to a taxpayer who asks how the tax rules apply to a specific situation, similar to a private letter ruling or advance tax ruling in other systems. The legal basis and effect of a ruling are explained below. Rulings are published in Turkish; your AI assistant reads the Turkish text and can translate and summarise it.
Searching on GİB’s website#
On the Legislation Search page, you first select “Vergi Mevzuatı” (Tax Legislation); results are then split into tabs: Law (Kanun), Article (Madde), Communiqué (Tebliğ), Circular (Sirküler), Ruling (Özelge) and other types. The Özelge tab has these fields:
| Field | What it is for |
|---|---|
| Law selection (Kanun Seçimi) | Narrows rulings to the relevant law (such as 193 Income Tax, 3065 VAT, 5520 Corporate Tax) |
| Search box | A word or number; records containing all the words you enter are returned |
| Search exact phrase (Tam ifadeyi ara) | Searches the phrase you type as a whole |
| Date range (Tarih Aralığı) | Narrows results by date |
The results table has columns for law number, title, ruling number and date.
Searching with your AI assistant#
In an AI app connected to Yargı PRO, you can ask in plain language:
- “Search rulings under the VAT Law on whether a software service provided to a customer abroad counts as an export of services.”
- “Retrieve ruling No. E-39044742-130[Özelge]-1415881 and summarise the conditions the exemption depends on.”
- “Search decisions of the Danıştay tax law chambers on the same issue.”
A search returns the ruling number, date, title, law number and name, the beginning of the text and the part that matches your search. You can narrow it by law number, ruling number and date range. You ask for the full text separately.
A real search: rulings on export of services#
On 27 October 2026 we searched with Yargı PRO’s tools for the words “hizmet ihracatı” (export of services), giving 3065 as the law number. The tool reported 212 results in total for this search; the ten most recent results all belonged to Value Added Tax Law No. 3065. The first three:
| Ruling no. | Date | Issuing office | Subject |
|---|---|---|---|
| E-97726449-130-235589 | 29.12.2025 | Kocaeli Provincial Finance Office (Kocaeli Defterdarlığı) | VAT treatment of exports of goods by manufacturers |
| E-39044742-130[Özelge]-1415881 | 31.10.2025 | Istanbul Provincial Finance Office (İstanbul Defterdarlığı) | Whether reporting and AI algorithm development services provided to a company abroad count as an export of services |
| E-39044742-130[Özelge]-554940 | 02.05.2025 | Istanbul Provincial Finance Office (İstanbul Defterdarlığı) | VAT treatment of the supply and import of products such as gold and silver solutions |
These results showed two practical points. First, keyword search works on the text, not on the topic: a search for “hizmet ihracatı” also returned rulings on exports of goods and on imports, because the phrase appeared in their texts. Screen the results by their titles and, if needed, search again with a narrower phrase. Second, the rulings came from different provincial finance offices (defterdarlıklar), and the information identifying the taxpayer had been replaced with “…” in the texts. You may need to compare rulings from more than one office on the same issue.
What to watch for when reading a ruling#
- Legal basis: Under Article 413 of Tax Procedure Law No. 213 (Vergi Usul Kanunu), taxpayers may ask the administration in writing for an explanation on matters about which they are in doubt regarding their tax position and the application of the law. The administration answers such a request with an özelge; to guide all taxpayers in the same situation, it publishes a circular (sirküler).
- Whom it binds: A ruling is given for the specific facts the requesting taxpayer described in the form. It is not binding for other taxpayers and does not bind the courts. Check how your own facts differ from those in the ruling.
- Effect on penalties: Under Article 369 of Tax Procedure Law No. 213, if the competent authorities gave the taxpayer a wrong explanation in writing, no tax penalty is imposed and no late-payment interest is charged. This protection is for the taxpayer who received the explanation; someone acting on another taxpayer’s ruling cannot rely on it.
- Currency: An old ruling may lose its validity after the law or a communiqué changes. Search for changes in the legislation after the ruling’s date and for newer rulings on the same issue.
- Judicial review: Tax disputes are heard by the tax courts. To compare the administration’s view with court decisions, also search decisions of the Danıştay tax law chambers.
Which plan?#
Decisions of 18 authorities, including GİB tax rulings, are in Yargı PRO’s Pro plan; decisions of the Personal Data Protection Board (KVKK), the Banking Regulation and Supervision Agency (BDDK), the Competition Board and the Court of Accounts (Sayıştay) are searched with the same tool. The 14-day trial includes Pro access and requires no payment details. Your AI subscription is billed separately. To connect your AI: How to connect Claude, ChatGPT and Gemini to Turkish law sources
Frequently asked questions
Where are GİB tax rulings published?
Rulings (özelge) are published on the Legislation Search (Mevzuat Arama) page of the Turkish Revenue Administration’s website, under the Özelge tab of Tax Legislation. They can be searched by law, keyword and date.
Whom does a tax ruling bind?
A ruling is given for the specific facts the requesting taxpayer described. It is not binding for other taxpayers and does not bind the courts. The protection against tax penalties under Article 369 of Tax Procedure Law No. 213 also applies only to the taxpayer who received the explanation.
Can I search tax rulings with an AI assistant?
Yes. If your AI assistant is connected to Yargı PRO, it can search rulings by topic, ruling number and date range and retrieve the full text. If you give a law number, results are limited to rulings under that law. GİB tax rulings are in the Pro plan.