
Witness Testimony Limitation 2023 | Lawyer in Izmir
According to statements made by the Turkish Statistical Institute (TUİK), if the President does not exercise his authority to increase or decrease taxes and fees stemming from the Tax Procedure Law, taxes and fees in 2023 will be... 122.93 percent It will increase by that percentage. The figure for 2023 has been calculated within the scope of the table below, assuming no intervention by the President.
Published in the Official Gazette last November General Circular of the Tax Procedure Law Revaluation rate for tax, fee and penalty amounts (Serial No: 533) % 36.20 for 2022 It was determined to be (thirty-six point twenty).
According to this ratio, the Witness Testimony Limit has been increased in the 2022 monetary limits as shown below.
Limit of Proof with Counter-Witness Testimony in the Document
Within the scope of the Code of Civil Procedure, legal actions asserted against any claim based on a promissory note and which are of a nature to eliminate or reduce the validity and force of the note shall be subject to a fine of two thousand five hundred Turkish Liras (for the year 2022). 6,640 TLEven if it relates to a small amount, it cannot be proven by witness testimony. (Article 201) The value mentioned in the relevant article of the law is updated every year.
| 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 |
| 2,590 TL | 2,960 TL | 3,660 TL | 4,480 TL | 4,880 TL | 6,640 TL | 14,807 TL* guess done |
Exceptions to the Monetary Limit for Proof by Witness Testimony
In the following cases, witnesses may be heard even if the limits specified above are not met:.
Article 203 of the Code of Civil Procedure
(1) Witnesses may be heard in the following cases:
- a) Transactions between descendants and ancestors, siblings, spouses, father-in-law, mother-in-law, and daughter-in-law and son-in-law.
- (b) Legal transactions which, depending on the nature of the transaction and the circumstances of the parties, are not customarily required to be documented in a promissory note.
- c) Transactions carried out in cases where obtaining a promissory note is impossible or extremely difficult, such as in the event of a fire, maritime accident, or earthquake.
- c) Claims of defective consent and excessive exploitation in legal transactions.
- d) Claims of collusion by third parties regarding legal transactions and documents.
- e) The existence of evidence or indications that strongly suggest that a document has been lost in the possession of its owner due to an unexpected event or compelling reason, or in the possession of an official to whom it was duly delivered, or in any way at a notary's office.
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