The tax accrued every year between January and July within the scope of the MTV Law No. 197 is subject to objection if it is found to be incorrect.
Reasons for Objection
- The vehicle is scrapped/stolen (registration has not been deleted)
- Wrong tax group (engine volume/age)
- Transfer date error
- Disabled exemption not applied. (KTK article 4)
Process
- Petition for correction to the tax office and benefits from SCT exemption. Exception is dropped in case of transfer.
Stolen Vehicle
Registration is deleted with the stolen report + security letter. Otherwise, MTV continues to accrue.
Council of State 9th Chamber
9. The Department accepts that "lack of actual use" for vehicles that have not been deregistered will not reduce the MTV, and that the taxpayer must initiate the administrative process.