Key Benefits:
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Kanun No. 4760 |
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Accepted Date: 6.6.2002 |
SECTION OF THE SECTION
Topic, Definitions, Tax Fraud Event, Rev
Tax topickonusu
MADE 1. - 1. Attached to this Law;
a) (I) the delivery of goods on the list of goods, including importers, or refineries,
b) (II) the initial power of the number of goods in the list, and the initial power of the facility,
c) (II) imports of goods from the list of goods and (III) and (IV) numbers of goods in the list. , or delivery by imal or india,
d), (I), (III) and (IV) are not related to the goods in the list of numbers (II) and are not registered with the goods in the list. sold through the auction before the special excise tax was applied,
It is the exclusive consumption tax, which is one time to be.
2. The goods contained in the Kanuna-attached lists are the same as defined in the Turkish Customs Tariff's Cetvyhand.
Tanks, delivery, and delivery numbers
MADDE 2. - 1. In the implementation of this Law;
a) Israel: the entry into the subject of the tax on the Republic of Turkey, the Customs Region of the Republic of Turkey,
b) the product (II) of the number of goods in the list has been pushed for use in Turkey, and not registered, By means of auction or registration and registration of the 4077, including the provisions of the Law on the Protection of Consumer Protection, including those who trade motor vehicles, the motor vehicle trade is used by the people who are trading. start, stream, or record and registration names.
c) Record and registration: Traffic, municipal, port and the Ministry of Transport Civil Service that are required by the motor-related legislation The registration and registration of the civil air vastaresins register held when the airport is General Manager,
d) Motor-car trading: (II) record and registration of goods in a list of goods, products, or imports They are identified by the plant, the main dealer, the regional dealership, the dealer, the dealer and the agencies and the Ministry of Finance, as well as those of the plant.
e) Delivery: For those who act on the property or the name of the savings on a property, those who move to the alor delegated,
is at work.
2. A property of a property or a person who acts on its behalf is in a place of surrender to the place or to the people who are on their behalf. If the property is sent to the receiving or its name, it is also the delivery of transport of the property, or the transfer of the transfer to the transport or drive. The Trampa is in two-month-old surrender. The delivery of containers or packaging in the same way that it is reconcilable is done with the reputation of the goods contained in them.
3. The following people are also deliverables:
a) The use of tax-related goods, regardless of the amount of property that is tax-related, is used regardless of the amount of to be withdrawn or charged to employee personnel, such as fee, bonus, bonus, gift, price, and so on,
b) Transfer of ownership to the storage register is a state of the bell.
Event that has the tax
MADDE 3. - The event that is tax doable;
a) delivery or initial power of goods delivery or initial power of goods,
b) For issuing invoices or similar documents prior to the delivery of the property, the quantity shown in these documents is Editing invoice or similar documents,
c) My daughter's delivery of goods, or at large, on the other hand, is the delivery of each of the girls,
d) Delivery of goods through fees or consignment delivery, by means of commissars,
e) Israel's customs obligation according to the Customs Code of 4458, in non-import duties, is the facility of the customs declaration.
taxpayers and tax custodian
MADDE 4. - 1. The payer of the private consumption tax is attached to this Law;
a) (I), (III), and (IV) are not related to the goods in the list of numbers (II), but are not related to the goods in the list (II) and are not related to the product, india or imported by means of auction of these goods, through auction,
b) (II) for those who are registered with the goods in the list, and those who trade in motor vehicles, for use They are real people who import them or sell them through auction.
2. The Ministry of Finance, which is deemed necessary by the lack of residence, law and business centers within Turkey, is required by the Ministry of Finance to ensure that the tax levy is under the law and those who are taking part in the tax. can be responsible for payment.
PART OF A REGION
Israel
istisnasýThe exception of the IsraeliMADDE 5. - 1. This is the undersecretary for export deliveries of goods in the listings attached to the Law.
a) Delivery is to be made to a client in the country. The country's regular expression refers to the country's operations in the country, including its residence, workplace, legal and business centers, as well as the country's operations abroad.
b) The subject of the delivery issue is not from the Customs Zone of the Republic of Turkey. It is not possible to export the delivery of goods to or to be taken to the bottom of the country before the goods are exported, or to be notified in any way, in any way.
2. The special excise tax, which is shown and declared on imported goods and similar documents, is returned to the exporter. The Minister of Finance is authorized to determine the basis of the return of the exported goods tax.
Diplomatic exception
MADDE 6. - Property attached to this Law (I), (II) and (III), the property of foreign states with the registration of foreign states with respect to its diplomatic missions, consulates and international meanings, and the international community of foreign states. It is the undersecretary to provide the initial power, import, or delivery of their own needs by members of the diplomatic rights of the organizations and those who have diplomatic rights.
Diurer exceptions
MADE 7. - attached to this Law;
1. (I) the property in the list of numbers;
a) Ministry of National Defence, General Command of Gendarmerie, Coastal Safety Command and Director of National Israeli Security the delivery of these installations or their need for the need, and for those who have done the installation, with the need to name these installations, andteslimi
b) 6326 counts for use in oil exploration and procurement activities according to the provisions of the Petroleum Code Delivery of people,
2. (II) the number of records and registration in the list, the first power to be used in person for one year at a time as the cost of the individual, from the cost of the individual to the right, to the right of the individual to the right of injury, and the individual, the individual, the appropriate, the right to the right of the injured.
3. (II) the number of goods listed in the list; the initial power of the aircraft and helicopters by the Turkish Air Corporation,
4. (IV) The property of the 9302.00 and 93.03 tariff positions on the list was the Ministry of National Defense, the General Command of Gendarmerie, the Coast Guard Commando, the National Intelligence Directorate, the General Directorate of Police and Customs Enforcement. delivery or import by them,
5. (IV) the number of goods listed in the list are subject to general and value-added apartments, municipal private administrates, municipalities, villages and the units they are otherwise subject to no fee, no charge for any of the following,
6. Customs of Customs Code 167 of the assets in the Kanuna-attached lists, excluding the 167 nci article [ (5) of the Customs Code (a), except for the number (7), are the provisions of the customs of the provisional import and haeming regimes, and the customs of the country. Exempt or undersecretary of the tax (including the export exception that is held in the 5th article of this Law) and the application of the tax on delivery with the export record held in the case of number 8 (2) 168, 169, and 170 of the Customs Code, which was exported by taking advantage of the use of the Customs Code. to benefit from the export exception or to the customs administration for the amount that has been used in connection with the isolated application in order to benefit from the import exception that is indicated in the items indicated in their items. to be represented.),
7. The provisions of the provisions of the Customs Code of 4458 Customs Law, customs antrepo, prodification, customs control, and the provisions of the free zones and the provisions of temporary storage sites, with the provisions of the Customs Code,
The undersecretary of the tax.
teciliTax in isolationMADDE 8. - 1. The Council of Ministers of the special excise tax on the delivery of the goods on the list (B) of the numbered list (I) to be used for goods not included in the list, or for the delivery of the special consumption tax on the delivery of the property (I). The part to be determined is to be isolated by the guarantee of collateral. The tax on the property that is not included in the twelve months (I) list of goods, from the beginning of the month following the date of the isolation of the goods, is discharged. In the event that these provisions are not respected, the tax is collected from the bottom of the maturity date, along with the delay of 6183 of Amme Payees, which is set in Article 51 of the Law on the Allowance of the Law. However, if the isolated tax is not discharged due to a number of reasons specified in the Tax Procedural Law, this tax will be based on Article 48 of the Law of 6183 of Amme receivables from the date of the date of isolation. It is collected from the bottom along with the current isolation interest for related periods.
2. The special excise tax on goods delivered to exports by the country is to be isolated by the tax office on demand by these taxpayers, with the exception of the cost of the goods being collected from the exporters. In the three months of the month following the export date of the goods, the tax will be discharged within three months of the issuance of the goods. If the report is not reallocated in accordance with the above, the tax will be collected from the date of tax due date of 6183, along with the delay of the amount of delay of the Law No. 51 of the Law. It is. However, if the goods delivered by the export were not to be exported due to the number of reasons specified in the Tax Procedural Law, the tax was issued by 6183% Amme receivables as of the date of the date of the date of the date of the total. It is collected together with the current isolation interest for the relevant periods according to Article 48 of the Law.
3. (III) the Council of Ministers is authorized to put the tax on the delivery or the delivery of the number of goods listed in the list until the delivery of these goods to the consumer (including this phase) by the receipt of the guarantee.
Tax discount
MADDE 9. - The tax paid to the private excise tax if they are used for property on a list of items on the list is reduced to the tax payable by the Minister of Finance.
sýnýrýPeople ' s left and authorityMADDE 10. - 1. Exceptions and exemptions to the private excise tax are regulated only by the inclusion of this Law or by the law on this Law. The exception or exemption provisions contained in other laws are not valid from this tax balance. The provisions of the international understanding are saved.
2. The Minister of Finance is authorized to determine the terms and principles of the promotion of the tax on the basis of the exceptions and exemptions contained in this Law by the implementation of the exceptions and exemptions.
THIRD PART
MatrahýThe Matrix, Rate, or Amount of the TaxTaxation measures and matrah
MADE 11. - 1. (I) taxation measures if the number of goods on the list of goods in the list is determined by tax amounts with respect to the goods in the list (III) or if separate receipt tax amounts are determined; alcohol grade, kilogram, liter, meter, cubic meter, It is applied as containers, packaging, or menstrum, regardless of the size of the kilocalories or the lower and upper units of the buns.
2. (II), (III) (III) (except for the tobacco mumps) and (IV) the tax of the tax on the number of numbers; the delivery of these is the first time that the value of the value-added tax is made, except for the special excise tax that is to be calculated.
3. (III) the number of goods in the list of goods from the number of goods on the list is the price of retail for the final consumers of the tobacco.
Oran or amount
MADDE 12. - 1. The special consumption tax is received at the amount and/or rates shown in the profits of the printed goods on the lists attached to this Law.
2. The Council of Ministers, collectively or separately, is about to leave;
a) (I) the amount of receipt tax amounts applied for the goods in the list, up to half of the maximum amount of tax on each property, until the time of the period to reduce, to detect different amounts depending on the goods, properties, places of use, or import of imports,
b) (III) the rates specified for the number of goods in the list, to reduce by half, to the benefit of tobacco products, to up to four times for the other goods, By taking into account the tax amounts that hit these rates, the goods, their properties, the degree of alcohol, tax amounts, tax amounts, tax amounts with tax amounts, and tax rates for the same property, or to apply a separate month, the goods. or features that are most sold in the reputation of a mamule to set the minimum tax amount up to the price of the excise tax, to specify minimum tax amounts for the goods in the same breed or property, and/or to not less than the minimum tax amount for the tax sum to be calculated in the amount of the amount of tax,
c) (II) to increase the rates specified for the goods in the list, down to a factor of the number of goods, and to reduce the rates that are being applied to to reduce, to the legal rate, to be reduced by the catalytic convertor system to tomorrow, by the time it has been reduced by a teemastic convertor system.
d) (IV) to reduce the rates specified for the number of goods in the list, as well as the number of items on the list.
e) Lower and maximum amounts or amounts specified for each of the goods listed as a customs tariff position or tariff subposition on the lists to determine tax amounts or rates as of the property of the goods under these positions, by staying within them,
is the authorities.
3. (I) if the number of goods in the list is determined by the amount of tax amounts (III) and/or the actual tax amounts counted for the goods in the list, the amounts are based on the tax amounts imposed on the previous month. In the current rate, which is in line with the previous month in the price of wholesale, which has been declared a month by the State Institute of Public Health, it is from the day following the beginning of the month of the year. The Council of Ministers will not implement this statement with the goods and months of determination, to apply the maximum tax amounts to the European currency or foreign currencies, to determine the implementation periods as days or months, is also authorized to depress taxation measures.
Disclaimer of responsibility and punishmentuygulamasý
MADDE 13. - 1. Due to the payment of the special consumption tax due to the delivery of crude oil imported by real or legal entities to the refineries in Turkey as a result of the goods (I) listed on the list of goods, the import of crude oil is not The corresponding refining company is responsible for the fact that the actualeses are.
2. (I) if the number of goods in the list is subject to tax due by using them as a tax-related commodity at a higher amount or to sell to third place, they will be subject to a feast of tax, and The tax banquet is applied according to Article 344 of the Tax-Usul Code of 213.
3. (II) the first power, delivery, or imposition of the goods in the list must be made to look for documents that show the payment of special excise tax prior to these actions. The customs officers, registration and registration authorized officers, registration and registration of motor vehicles before the payment of the required tax by not complying with this obligation, are the actualants and executive officers of the goods sold through the auction of these goods. They are responsible for the tax, tax penalty, and the interest of the delay in the interest of the delay. They, however, have the right to a taxpayer for taxes, penalties and interest that they have to pay.
FOURTH PART
Tax Return, Style, and Pausing, Tax in Documents
Showing, Matradta, Vergide, and
Intentions
Statement, tarhare, and payment of the tax
MADE 14. - 1. The special excise tax would be to weigh in on the taxpayers ' statements. As such, any of the partners are responsible for complemate with the mutual responsibility of the payment of the tax in the common partners. This tax is weighed within seven days of the date the affidavit was issued, following the date that the affidavit was sent by mail, and the date that it came to the apartment that would weigh the tax. The tax is paid in the time of issuing the affidavit. The taxation period is the second period of the first and remaining days of the first eleven days for the goods listed in this Law (I), and (III) and (IV) the number of goods on the number of lists (II) and registration and registration of the number of goods in the list. the delivery of the non-date period is a period of month for the calendar year on which the activity is being delivered. The statement added that (I) the tenth day following the taxation period for the goods in the list of goods, followed by the taxation period of the month following the taxation period for other goods, to the tax office where the taxpayer was subject to the added tax. is provided.
2. (II) the special excise tax return on the list of record and registration goods is given to the tax office where these are done before the completion of the first rule of economics, and the tax is paid on the same day.
3. The tax is calculated by the applicable customs administration and is subject to the payer, its legal representative or the customs officer, by signing on the declarations or other documents adopted according to the customs regulations. The principles and principles of import duties are applied to the conflicts that will arise over this oblivion. This tax is paid at the same time as import taxes. The tax on goods that is not subject to the import taxes is collected on the registration date of the affidavit or other documents accepted according to the customs legislation, or calculated over the rate or amounts in this date.
4. The Council of Ministers is authorized to set the taxation period for the goods on the list of (I) the number of goods in the list as days or months, to reduce the tax payment period and to make taxation to the customs administration in the import of the goods.
5. The Minister of Finance; the need to determine the state and the needs of the statements that should be given when this Law is required to determine the responsibility of the activity or to appoint the recen tarh, based on the execution of the business, by the way the action is done placing the payment first, the statement of taxes related to the sale through the auction, and the basis and the basis of the allocation of payment with the time of payment, (III) is authorized to determine the procedures of the number of goods on the list of the number of goods in the list, and to determine the procedures of the application of this matter.
Showing the tax in documents, matrahta, tax, and liabilitydeðiþiklikler
MADE 15. - 1. Taxpayers are obliged to show the special excise tax separately in their selling documents. Those who represent the tax in such documents are not entitled to represent or pay for the tax that is under the scope of this Law, but do not have the right to report or pay for the tax that is in the scope of the tax. They have to This provision applies to taxpayers who show a higher amount than the amount of tax they owe, according to the Law. The return of goods, except for the loss and registration of the number (II) of the number (II) listed in the list of records and registration of the number (II) of the list of 4077 consumers, is not real, except for the registration of the goods in the list and registration of the United States. Taxpayers who are involved in tax-related charges or taxpayers who have made taxes on other reasons, whether they are giving up on the tax or for other reasons, are responsible for the taxes they owe or the taxes they pay. They can make corrections within the period in which they occur, and in the period they occur. They can either destroy the tax or request a return. (II) the number of items in the list of items that are not in the list is not searched for period. As much as they have entered into the de facto execution of the returned property, return to the receiving end of the unjustified or overpaid tax, and the ledger records of these statements will be shown in the statements and statements.
2. a) (II) record and registration of goods in the list of numbers, and those who benefit from the exception of the property with the exception of the exception of the original application, except for the indents through the veraset, are based on the matrah of the initial power and to the name of the original On the date of registration and registration, the special consumption tax on the date of registration is available at this time.
b) (II) the number of goods that are registered with the number of goods in the list, and the number of items that were registered earlier in the period of 87.03 tariff positions. The special consumption tax on the date of this property is based on the matrah in the initial power of this property and the ratio of the current record and registration, effective in the history of the current and tesc, by the time the tax was taken. It is taken.
3. The implementation of this matter is determined by the Ministry of Finance.
PART OF A REGION
Provisions for the Alcoholic Private Consumption Tax by Customs Arrears
provisions of the private consumption tax under customs management
MADE 16. - 1. The special excise tax on the condition is shown in detail in the customs receipt. In the case of the receipt or fixed rate of line taxes, the tariff is determined by including the special excise tax to be taken in the case.
2. Under the Customs Code of 4458, the special excise tax on goods, which is used to supply import duties while the laws of law are required, are also kept in order.
3. According to this Law, customs of goods are not paid or underpaid in customs, or the private excise tax, which has been received with respect to the missing or underpaid private excise tax, but has been received by law or other. The number 4458 is based on the merits of the Customs Code. Differences between taxes calculated over the property that will be developed and taxes calculated as a result of inspection and audit are fined according to the basis of the Customs Code of 4458, based on the basis of the import duties. will be truncated.
4. (I) If the number of goods in the list is pushed, the nature and the basis of the amount, amount, and resolution of the private consumption tax to be paid are secured by the Ministry of Finance to be determined.
SIXTH PART
Provisions
A share of private excise tax control
MADDE 17. - 1. All of the goods listed in the list (I) are listed from 28% and (III) of the special excise tax that is collected from the goods listed in the list of (I) listed goods. From the 60% of the collected private excise tax, 2380 is the Law of Law on the Administration of Municipalities of 3030 and 3030, with the Right to Pay for General Budget Tax Revenue to Municipalities and Human Special Governments. By decree of the decree, the provisions of the Law on the Adoption of the Decree are not a share.
2. The special excise tax on the goods listed in this Kanuna-attached (III) list, as well as the goods;
a) The Defense Industry Promotion Fund, which is installed with a law of 3238, will split up to 7.9%. This provision will be allocated to the Fund account at the T.C. Central Bank until the end of the month following the Finance Ministry, the Finance Minister said.
b) are calculated at 18% and the share of the Finance Minister's central count is within 10 days, while the Finance Minister will come to the budget on the one hand, 16% of the time The General Directorate of Youth and Sports and Social Services and Child Welfare Institution budgets, 52% of the Ministry of National Education budget, and 32% will open in the budget of the Ministry of Youth and Sport. Allowance for special tertypes is recorded, and the same amount of time when the money is central. will be laid out in private accounts to be named in a public bank account for the public. The expenditures to be made from this source were $1050 and the number of visas and registration provisions of 2886 numbered State Thakuna Law and 832 Counties Law, 30 to 37 of the Republic of Turkey, and the Ministry of Public Affairs and the Ministry of Public Affairs. The provisions of the Law on the Law and the provisions of the Code of Law are in accordance with the provisions of Article 32 of the Decree. Amounts that are not spent within the year of these grants will be transferred to the following year budgets, and the payment is registered. Any expenses that are required by these provisions will be reported to the State Department of State License Notice in order to install the program for the year.
c) 44342 is allocated at 1% to be used in the expenditures specified in Article 30 of the Mera Code. Article provisions are also applied to this share.
d), dated 13.10.1988 and the provisions of the Law of 3480, allocate 3.4% to be paid to their rightful owners. According to this provision, the share will be transferred from the center of the Treasury to the account under the name of the Ministry of Finance with the name "Malûller, the Dul and Orphans ' Account", within the month following the month of the allocation of the tax. These coins are kept in interest from the Minister of Finance, on a term, in a non-maturity or multiple accounts, and as of the day that the current interest rate is not less than the current interest rate. Banks do not receive any payment under the expense of expense or commission for services related to this account. In other laws, these are the horses, dated 13.10.1988 and numbered 1 and 2 of the Law of 3480, were made in this statement. The Council of Ministers is authorized to increase the rate in this part by a factor of the rate.
e) split up by 0.2% for expenses dated 3.1.2002 and in the 5th Act of the Code 4733.
3. The funds were calculated at 28% from the special excise tax on the number of goods attached to this Law (II) list, and the share of the Finance Minister's central count is within ten days, while the Minister of Finance is on the side of the budget. income, on the other hand, is recorded in the framework of the same provisions as the number (2) of this Article (2) of this article (b) in the budgets of the institutions that are respected in the future of the institutions of the world. The share of this boil and the spending that are made is the benefit of the bent.
4. The Council of Ministers divided the rates from the special excise tax on this matter to the public or to downgrade the number of times, (2) the institutions specified in the fund with the number (b) and (3). is authorized to increase or demoate up to twenty points in itself.
Current rulings
MADE 18. - 1. Dated 10.9.1960 and numbered 5 of the Law of 79 (c),
2. (I.) Registration allowance (I.) of the number of traffic allowors (9) that regulates traffic allowance for the Law of 492 Excludes,
3. Tentative 1, tentative 2 and tentative 3 clauses of the 1318-count financing code, with clauses 10 to 10,
4. 60 Matter of the Value Added Tax Code of 3065,
5. 3074-Cylon Excise Tax Law,
6. Dated 7.11.1985 and the second fir (b) of Article 12 of the number 12 of the number 3238,
7. Items 1, 2, 3, 4, 5, 6, 7, 8, and 39 of the Law, dated 24.3.1988, and 3418,maddeleri
8. 1 and 2 items of Law 13.10.1988 and of the number 3480,
9. (A) of the provisional 1st (A) number of the provisional 1st clause (A) of the Code 4306, dated 16.8.1997, and (B), the number of
10. 4342 is the first of the 30th item of the Mera Code (a), and I have been the first to be found.
11. In subsection 21.2.2001 and 4629, the number (3) of the provisional 1st clause (A) of the Code was lower than the number (3) of the
12. Subsection 20.6.2001 and the temporary 3 (d) of the provisional 3 (d) of the number 4684 are (1) and (3) the lower entents of the Law,
13. On 3.1.2002 and the second number of the first fir (a) of the Act 5 of the Code 4733, the second receipt of the same material, as well as the second one,
Current remains in effect.
INVALID DATE 1. - The tax, levy, funds, and dividends of the goods, power, funds, and shares of the real estate before the effective date of this Law are collected according to the provisions in effect at the time of the actuality. The Minister of Finance is authorized to determine the principles and principles of the implementation of this matter in order to prevent the tax reward.
INVALID MADDE 2. - If the number of goods attached to this Law (II) is related to the goods in the list, registration and registration in Turkey will be 1318, as of the date of publication of this Law, or the time of takeover of savings and savings. The provisions of the Financing Code are numbered from the "(I.) Registration allowance" section of the number (9) of the 492 number of registered traffic allowance (I.), and the receipt of the provisional 1st item (A) of the Code 4306. It does not apply to me.
Effective
MADE 19. - This is the Law;
a) On the date of temporary 2 nci publication,
b) on the release date of article 2 of article 15 (b), effective 1.8.2003,
c) On the release date, effective from 1.8.2002,
enters the current process.
Execution
MADE 20. - The Council of Ministers executes the provisions of this Law.
