Cost and expense restrictions regarding passenger vehiclesunder the law no. 7194 evaluation

Expense restriction on passenger vehicles, which came into force with the Law No. 7194 dated 07.12.2019, is related to the vehicles in question; It has been determined by the article of the law that all expenses will not be subject to deduction in commercial activities. Expenditure restriction on passenger vehicles Turkish Customs Tariff Law is examined, vehicles in tariff position are examined with examples, examples of countries that apply passenger vehicle restrictions abroad are discussed, and journal entries are explained in detail with examples in accordance with the forms and principles that should be recorded according to the Uniform Chart of Accounts as per the Law No. 7194. .