Accrual
"What is an accrual slip (Tahakkuk Fişi)?"
Quick Answer
The formal assessment and establishment of a tax liability by the tax authority, making the calculated tax officially due and payable.
Scope and Legal Distinctions
Accrual is the stage at which an assessed and notified tax becomes payable, rather than the movement of cash. Accounting accrual and procedural tax accrual should not be used interchangeably.
What to Check in Practice
Keep the declaration or assessment, notification date, accrual slip and payment schedule; an objection or litigation deadline may arise before collection starts.
Sources & Authorities
Statutory framework and official guidance for this definition.
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