The four rows of a trip-cost sheet go stale on four different calendars. When you write beside each row the file that feeds it and the date of the version you used, the question of where a number came from answers itself three months later.
| Row | File | When it changes |
|---|---|---|
| Fuel (excise) | Law No. 4760, list (I) (GİB copy) | Whenever a Presidential Decision is issued |
| MTV | MTV General Communiqué | Once a year, at year end |
| Inspection | Law No. 2918, Article 35 | At the start of each calendar year |
| Depreciation | Depreciation Rates Table | Fixed until a new General Communiqué |
For MTV, the 2026 revaluation rate is 18.95% (Decision No. 10783); the 25.49% of the Tax Procedure Law does not enter this row. Trucks and pickups fall under tariff (II), and the amounts are given ready-made in Communiqué Series No. 58. The inspection fee base still stands in the Law in 2004 lira (100 million for trucks and tractor units, 75 million for pickups and trailers), is revalued at the start of each year, and is charged with a 5% surcharge for each month overdue.
The depreciation row does not move during the year: light trucks (up to 6 tonnes) and pickups are 4 years and 25%, heavy goods trucks 5 years and 20%, trailers and semi-trailers 6 years and 16.66%.
Added together, these rows are what refrigerated vehicle running cost actually means, and we lay the whole calculation out step by step on its own page.
