MADDE 3- (1) The release of this Law is in the reputation of first-degree graders. a case of interest, delay and delay of interest, delay interest, and customs duties with 50% of taxes/customs duties, which are not yet to be filed, or have not yet passed the trial period. Until the release of this Law, instead of the increase in the history of this Law, The amount that will be calculated based on the current rates; 50% of the taxes/customs duties specified in this Law, and 50% of the tax/customs duties, interest, delay interest, delay increase and tax penalties/administrative money that was incurred never. Those sentences with their sentences are given up from the allocation of all the late-delay increases. As of the date of this Law, the customs duties are under customs duty, and this fishra provision applies to the right of administrative objections or to the accusers of the administrative objection period.

(2) object/ittinaf or appellate times as of the date of this Law's release date either resen or administration or appeal, or administration, tax tariffs, or administration tax tariffs, which are not in the process of making a decision or correction of the decision or correction of the decision or correction of the decision to this item, either According to the findings of the receivites to be paid, The current amount of the most recent amount is based on the date of the date of the date of publication. The most recent decision made before the release of this Law;

a) In the case of decision of the term, taxes/customs based on the first tarhiata/tahakkuka Amount to be calculated based on the amount of interest, delay interest and delay of this amount by 20% of their taxes and on the basis of the term of this Law until the date of this Law; with the time specified in this Law and the full payment of this Law The remaining 80% of the taxes/customs duties, the interest, complete delay increases with tax penalties/administrative fines that are interrupted by delay, delay and delay, as well as the completion of these sentences,

b) In the case of a decision on the task of the Tasdik or the Tadielen, the taxes/customs of the liquidate all of their taxes will be calculated on the basis of interest, delay interest, and 20% of the discharged taxes/customs duties, instead of the date issued by this Law until the date of the release of this Law; this Fully paid for the time and time specified in the law The remaining 80% of the discharged taxes/customs duties, interest, delay interest, delay increase, and tax penalties/administrative fines, which are cut to credit, are all due to these penalties, all of which are due to increased delay,

(3) The release of this Code is related only to the tax penalties/customs liability it is the case that the administrative fines have been sued;

a) Never before the release of this Code of taxes, taxes/customs. For a non-payment or 2 clause, the time and delay of payment for the period and time specified in this Law,tamamýnýn

b) administrative money related to the cut tax penalties/customs obligation the penalty amount of 25% of the pocket, the second, (a) the number of those at the stage specified in the first phase of this clause in the first phase of this Article, and (b) the amount of the liquidate on the part of the person who is at the stage specified in (b) the 50% of it is specified in this Law of 10% of the discharged pocket time, and penalties remaining fully paid for,

c) administrative money related to the tax penalties/customs liability that is cut without being. When the latest decision was made to overturn the latest decision, 25% of the money was decided by the interest in self-interest, in terms of interest in the second phase, in the framework of the second phase of the matter, which is the decision of the decision. the time period specified in this Law, 25% of the time, for the broken part And all the penalties for full payment in the country,

) the provisions of this fikrann (b) and (c) are never subject to litigation with the tax being weighed. It is also applied for tax penalties that are cut off without being.

d) regarding administrative fines, which are cut to the customs duty of the country. in the phase one of this Article, 15% of the cell, second, (a) 5% of the subject at the specified stage, and (b) the total of 30% of the amount of the penalty that is liquidate at the time specified in the self-specified phase 5% of the total, the final decision is made to break the fact that 15% of the cezn is determined to be corrupted; 15% of the current account, 5% of the broken pocket, 15% of the broken part of the current account, is the decision of the decision to be the decision of the daughter. The amount of time that is specified in the law and the full amount of payment in the country is abandoned from the allocation of the remaining penalties.

(4) As of the date of publication of this Law, the third party coverage of this Law is: 1 to the extent of which the first receipt of the pearl clause (b) has not expired or has been prosecuted for the administrative monetary penalties that have been covered under the name of the first section of the article, or the initial phase of this article in the phase of this article. 50% of the second fir; (a) specified in the self 20% of the current account in the phase, of what has been described in the phases of the statement, is the decision of 50% of the remaining cezens, and 50% of the current account is determined to break, but the decision is not to be overturned by the company. The fact remains that the current account has been fully paid for as long as 20% of the broken pocket, 50% of the broken part, the time specified in this Law, as well as the amount of time in which it is considered to be the decision of the decision to be considered. They are given away from the collection.

(5) Pique prior to the release of this Law as part of the coverage of this Law. the third party provision for tax penalties, which were issued with the claim, in violation of the payment direction, for which the declarations were violated and the date of the date of this Law was not filed.

(6) In the tax penalties that are cut due to the period of time covered by this Law, Those who have been sentenced will benefit from this clause in the third storm (b) and (c) in their entangeles.

(7) The most recent decision based on the identification of the credits payable by this item is the The tarhiya/tahakkuka is the result of which is given to one of the parties prior to the date of publication of this Law (including this date), which is given.

(8) The date of this Law is in place of date; in order to benefit from the provisions of the law They have not been given a day of notice, or have not arrived or reached the day of mediation, but will benefit from the provision of this clause, although they will not be able to take the time to sue.

(9) from the management of the Treasury Department, which is being pursued by the Department of Finance For the duration of the installment payment, the taxpayers who are in contact to take advantage of the 2 nci provision for income or corporate taxes, income (withholding) tax, institutions (withholding) tax, value-added tax and special excise tax provision. based on the given declarations of tax types These taxes, which are not too difficult to pay, to be very difficult to pay in excess of two in one calendar year, or to the liabilities of which they are owed by the provisions of the material specified in the form of missing payments. They lose their right to pay their instalments.

(10) charges of receivant receivants for use in this provision provision. It is not to be opened, it has opened up, and it has not been able to address the ways in which it has been made.

(11) The payment specified in this Law, which may be in place to take advantage of this provision. The credits that do not meet the current will be followed by the first debate/tahakkuka, which will be followed by a need for an action. It is followed by the recent judgment of the judiciary, which was given prior to the release of this Law, which is considered to be the case of the field of agriculture/tahakkukkun.

Actions found in the pureed and tarhiyat thoracens

ARTICLE 4- (1) This Law has been published as part of the coverage of this Law. The provisions of this Law on the matrix and tax increase are continued to be saved in recognition, tarh and tahakkuk, with tax reviews that have been completed before the date. After the completion of these plans, the 50% of the taxes and the amount of late taxes will be calculated based on the amount of time that this Law has been issued until the date of this date, with the amount being calculated on the basis of the date of this date. 25% of the delay of the delay, which will be calculated from the expiration date of the period of time that is set upon, and 30% of the sentence on non-tax basis, in thirty days from the date of the tip of the report, Two month-long periods to start from the month following the notice of the installment notice. 50% of the tax and 50% of the tax return on non-tax penalties are completed by the amount of late taxes and penalties associated with the date of the tax on taxes. It will be removed from the collection.

(2) The tax feast that will be cut due to the current period of the following period Sentences of the remaining 75% of the amount of time in terms of penalties, 25% of the time, are paid in the first phase and the remaining 75% of the money is given to the allocation.

(3) Pique prior to the date of this Law as part of the coverage of this Law. the provisions of this Law are applied to the tax penalties that have been cut and disrespected by the date of payment of the date of payment of the date of this Law, which was not issued by the request and the statement of payment. As such, the tax shall be paid before the release of this Law before the release of any of the prior tax penalties, or is paid according to the article 2 of this Law.

(4) prior to the release of this Law prior to the date of this Law However, the recognition commission decisions and tax review reports that are required on this date or after this date are required by the tax office records and the necessary tarp and tax review reports are made. The amount of this material, as determined in the first and second fuses of this material on the construction of the site, is used by the provisions of this Law in the period specified in the first phase and the full payment of the material.

(5) Payment based on payment of substance to be exploited by this article The case has not been prosecuted.

(6) As of the date of this Law, 213 is the pre-agricultural extension of the Law. The provisions of this clause are applied to the provisions of the mediation, but not the day of the mediation, but the provision of taxes and penalties will not be imposed on the taxpayer.

(7) Those who benefit from this Article 3 clause of this Code shall not be used to The settlement, pre-agricultural mediation and tax penalties, cannot benefit from the settlement of the Law of 4458 and the provisions of the 5326-counted law that pay for the settlement.

(8) The date of review in this matter application is in accordance with Article 140 of the Code 213. You are selected.

(9) Second term of this Law is followed by the second date of this Law. until the end of the month;

a) count 213;

1) Tarh and tahakpuk tax on the matahs declared in accordance with article 371 amount to be calculated based on the amount of time that this Law has been issued, rather than the time of publication, to be calculated on the basis of this Law; the time and the amount of time and tax penalties for the period specified in this Law

2), according to the fourth section of Article 30, over the declarations of its own. Amount to be calculated based on the amount of time defined in this Law for the period and time specified in this Law, rather than the date of this Law, rather than the amount of delay that will be calculated by the completion of the taxes that have been incurred and the tax is completed interest and the entire tax penalty,

b) in the property tax statement as of 2016 and prior taxation periods to provide for non-tax or non-tax or non-tax notification that the tax is incomplete and the amount of time delay and delay increase with the entire share of the tax and non-payment of the cultural assets. Instead of the history of this Law, I would say, "I don't know, I'm not going to do that." amount to be calculated based on the amount of time, delay, delay, and tax penalties associated with the period specified in this Law, with the time specified in this Law and the full amount of payment of the

c) the number of 4458 laws and related other laws are liable for arbitration and arbitration required amount to be calculated on the basis of the term of this Law until the date of the release of this Law, rather than the interest of the entire customs duties, in the event that the undeclared privileges are reported to the applicable customs administration; this Fully paid for the period and time specified in the law Complemented by interest and administrative fines,

Matrah and tax increase

MADDE 5- (1) payers income and institutions tax, including the following. If they increase their masseuse, they are a revenue and corporate tax review for the years that are being raised about them, and for these types of tax, a later date is not made for these types of tax.

a) Revenue and corporate tax payers are in the same year of their annual declarations (discretifes) including those provided with registration), the tax-based salary is up to 35% for calendar year 2011, 30% for calendar year 2012, 25% for calendar year and 20% for calendar year 2012, 2015 calendar year for calendar year 2011 to be less than 15% for each other.

b) The income tax payers have given the year they want to increase The income tax statements that they were made of, they were unharmed, or they did not become a matrah due to the discounts and exceptions, or they had no statements (whether they were involved in the activities or were in the process of doing so, and so on, and income from the knowledge of the tax office, including those who report their income In the case of the fact that the tax on taxation is based on this fund (a), the matrahs will have 9,500 Turkish lira for the 2011 calendar year for the 2011 calendar year for the 2011 calendar year for the people who hold the notebook on the basis of the execution account. For the 2013 calendar year, the $10,650 Turkish lira for the calendar year, from 10,490 Turkish liras for the calendar year of 2014, was for the 2011 calendar year for the 2011 calendar year for the free profession, according to the balance sheet. From 14.820 Turkish liras for the 2012 calendar year, from 14,000 Turkish liras for the 2013 calendar year From the 15,740 Turkish lira, 16,740 Turkish liras for the calendar year of 2014 cannot be less than 18,970 Turkish liras for the 2015 calendar year. The minimum wage, which is based on taxation for non-commercial payers, which is identified only by simple procedure, has the income of 1/10 of the corresponding years for the taxpayers who are holding the ledger, according to the balance sheet basis. It cannot be less than the amount specified for taxpayers who are only from real estate capital, 1/5, for income tax payers whose income is left out, according to the transaction account, according to the transaction account. It does not take into account the exception amounts set out for real estate capital wills as of the relevant years in this self-implementation. For thousands of revenue factors, tax inspection and tariff failure, the corresponding revenue element identified in this fund increases the matrah with its reputation.

c) The institutions tax liability is given in relation to the year they want to increase The statements that they were made of, they were unharmed, or they did not have the matrah due to the discounts and exceptions, or that they had no statements (whether they were involved in the activities in related years) or made a profit or a tax. information, including information about the agency's office) The matahs, based on taxation (a), have increased the number of Turkish liras (a) for the 2011 calendar year, up from 29,650 Turkish liras for the calendar year, from 31,490 Turkish liras for the calendar year, 2014. the calendar year cannot be less than 37.940 Turkish liras for calendar year 2015 calendar year.

aç) The matrahs, which are increased by this fikra provision, are taxed at 20% and are over-allocated. does not receive any tax. However, income and corporate tax payers have issued their annual declarations of the year in which they wish to increase, paying their taxes on these tax types, and for these tax types, this is the 2nd and 3rd place of the Law. By the time they have not taken advantage of the provisions of the article, the increased mattras of this fikra provision will be taxed at 15%. This provision is not to include the tax due to the execution due to discounts, discounts, and masts.

d) Corporations tax payers according to the provisional 61 pearl clause of the 193-number law The tax review and the amount of the will, which is subject to the return of the tevkibill, will not be subject to the tax review and the taxes specified in this receipt, and the taxes that are expressed over the will and the will of this fund are the same as it belongs to this fund. (a) increase the number of people identified in the self-described state.

e) Tax on the provisional 61st amendment of the Institution tax payers, 193. If they did not declare the return and the will of their will, they would be subject to the tax review and the will of the will to do so by the tax review and the will to not be able to address the debate, as they did so. Until the end of the second month following the date of the law's release, They are able to declare by the record (c) not less than 50% of the minimum amount specified in the name of the person. A tax is calculated at a 15% rate over the mattras that are increased by this bent provision.

f) Benefit from the provisions of this fikrann (d) and (e) and (e) in the statement not less than the amounts specified in the tax due to the taxpayer's corporate tax on the relevant years to ensure that these years do not receive the tax review and the tax review specified in this trailer for this year. (a) increases in the same way as specified in the (a) state.

g) Revenue and corporate tax payers have taken advantage of this fikra provision If they increase the course, taxes that were previously paid through tevkif are not deductiqued from taxes calculated over the increased matrahs.

) Revenue and corporate tax payers have been found to have increased matrah. 50% of the damages, 2016 and subsequent years will not be ruined by their profits.

h) will be able to issue a matrahtan in future years due to Israeli and discounts They may not be reduced from the matrahs that have been increased by the amounts due to this fiirate clause.

I will be responsible for the revenue and corporate tax of the taxpayers in the past It withholds the right to review and discuss the claims related to the return of the taxes they have paid through tevkif.

i) for reasons such as business-to-face and job-to-be involved in the past The minimum wages for related years are calculated by the number of months of activity (month fractions full month).

j) The amount of taxation in which the matrah has been increased under the bendi The tarcheats that were committed before the release of this Law are considered in conjunction with the corresponding period statement.

(2) Payers come in (withholding) or institutions (withholding) as the following are listed in this fund If they increase the tax, they would be subject to income (stopaj) or institutions (withholding) tax review and tariff on the taxation periods of the year they agreed to pay the tax. is not done.

a) The first number (1) of the 193 count of the Law is the number (1) of the Act. Those who are compelled to tax the fees paid to their father are charged with the amount of gross compensation for each taxation period (including those provided with the registration) in the informansar statements. 6% for 2011 over the total, 5% for 2012, 2013 4% for the year, 3% for 2014 and less than 2% for the year 2015 will increase the income tax by the end of the second month following the date of this Law.

b) The taxation of this fan (a) in the year that the tax increases as a result of their period;

1) The required statements of at least one period have not been issued from the statements that need to be given. Under the amount of gross amount average, they are charged with one year of being charged with the gross amount of charges, the withholding tax is available, and this amount is based on (a) of the amount of revenue. The income tax is calculated at the rates specified in the self.

2) The minimum income to be calculated for each month, in the case that it has never been issued at least;

i. As many as the average number of people reported in the monthly premium and service documents that were granted prior to the date of this Law ' s release,

ii. The first monthly premium and service document issued in the period of taxation that follows the release of this Law until the release of the monthly premium and service document at no time, as well as the number of workers in the service document,

iii. At least two people who were never given a monthly premium and service document until the date of this Law was published,

is considered to be stolen and the current minimum period of taxation. to benefit from this receipt by paying the income tax at the rates specified in the (a) benefit of the income (withholding) tax, based on the gross amount of the fee.

c) is the number one (2), (3), (5), (11), and (13) of the 94th item of the Law 193. the first receipt of article 15 of the Corporations Tax Code dated 13/6/2006 and the first receipt of article 15 (b) and (b) of the Corporate Tax Code of 5520 and the first receipt of the 30th item (a), which is required to tax the tax on the first part of the (including those with a record of passion) through a total sum of gross amounts of gross amounts due to the amount of amounts declared in the statements declared in the informants provided in the relevant year in their statements without any amount of the amount of gross gross amounts of gross);

1) 5520 with the first fiscals (2) and (5) of the 94th item of the 193 count For 2011, 6% for 2011, 5% for 2012, 4% for 2012, 3% for 2013, 3% for 2013 and 2% for 2015, and 2% for 2015, respectively, for the end of the month tax,

2) numbered 5520 with number 3 (3) of the first section of the 193 count of the Law. For 2011 to 2015, 1% of the Code 193 of 193 is the first, and the first receipt of Article 15 (a) of the Law and the first receipt of the 30th item (a) for the annals of the first fir (a). For the payments that are contained in the number of numbers (11) and (13) of the the tax calculated at the rate of 25% of the tevkifat rate applicable to the corresponding years to be separated by the month,

will increase the date of this Code until the end of the second month following the date of this Law.

), no matrah or tax increases in the part of this fan (c) the number of payment type that was requested not to be provided, or to be made not in the statement of the requested payment type, provided that they have not been given an affidavit or that they have been given a memorandum of origin;

1) The first number (2) of the 193 count of 193 is in the name of the a balance sheet basis for related years, based on the balance sheet basis for income tax payers calculated by 15% based on the income (withholding) tax of the minimum income tax amount determined based on the amount of the income tax tax,

2) numbered 5520 with number one (5) of the first receipt of the 94th item of the Code 193 Due to the payments due to the first receipt of Article 15 of the Law (b), the statement of the statement for related years is based on the minimum income tax amount specified for income tax payers only from real estate capital. income (stopage) or institutions (withholding) tax, calculated at a 15% rate over the tax matahd,

3) numbered 5520 with number one (3) of the first receipt of the 94th item of the Code 193 The first receipt of Article 15 of the Law (a) and the first receipt of the 30th item (a) is the minimum income tax amount determined for the payers who hold the notebook on the balance sheet basis for the related years due to the payments due to the payment of the income (stopage) or institutions (withholding) based on 3% of the tax on tax, 3% for the number of payments listed in the first receipt (11) of the 193 count of the Code, and 5% for the payments listed in (13) or 5% for the payments calculated in (13).

, this material is taken advantage of.

d) Revenue or corporate tax mapherage in the event of an increase in warning of this power It is not possible to search for a non-stop period.

e) for those who want to increase income (withholding) or institutions tax increases within the year For the taxation periods in which they are going to be started or operational (by taking notice of the month fractions as a full month), the increase in the guidelines specified in this trailer is increased.

f) Revenue (withholding) or institutions (withholding) tax increases For taxation periods prior to the date of release of this Law, the most committed discussions are taken into consideration with the corresponding period statement.

g) wages, income or institutions tax with the price of increase in respect to this fikra provision It is not considered to be a cost or cost factor in the detection of matahlaryn.

) is any exception to the revenue tax calculated by increasing the scope of this fund. and no discount is applied.

(3) payers increase the value added tax in this fund, including the Otherwise, it does not include a value-added tax review and a tariff on the taxation periods of the years in which they have agreed to pay the tax.

a) Katma dec tax payers give each taxation period as they are For 2011, 3.5% for 2011, 3% for 2012, 3% for 2012, 2% for 2013 and 2% for 2015 and less than 1.5% for 2015, the value added tax to be determined, as tax increase is They represent until the end of the second month following the date of publication. The number 11 (1) of the Value Added Tax Code of 25/10/1984 and 3065 is the number (c) of the number (c) and the provisional 17-point-based application of the isolation-ternit application. In determining the value of increase for the beneficiaries, the isolated taxes are considered tax-calculated.

b), in order to increase the value added tax, which is subject to a month taxation period in relation to taxation periods within the year of being requested;

1) The value added tax returns must be given for at least three periods. If they are granted, the calculated value of the value added tax on the statements given from the periods of this year is demoneted by one year, the amount of value added tax is calculated to be based on the increase, and this amount will be based on the rates specified in the self The amount of increase is calculated.

2) In the state of which the statement was not issued, or if the declarations of one or two periods were granted, Revenue or corporate tax increases for the year by 18% over the mattrah, which is increased by 18% of the cost of increasing the amount of tax, and the fund increases. In this case, the common common, collective, and called commandeans are partners in the partners ' income or corporate tax increase in their tax direction.

3) Delivery and delivery of all exceptions within the relevant calendar year. Revenue or agencies tax increase for the relevant year, as part of the delivery of the isolation-based application with no value added tax or no value added for services or other reasons. added genius tax at 18% over matrah, which was increased It is used to increase the risk of this fund by increasing its own. As many as the relevant calendar years, the taxpayers will have to pay the calculated tax due to the status of those who are subject to the tax, subject to the status of this subsection, it cannot exceed the 18% value added tax to be calculated in the same way it is stated above. Taxpayers who do not have this coverage cannot benefit from this fikra provision in their absence of income for income or corporate taxes.

c) The taxation period is three month-long added tax payers, the minimum increase for the amount specified in the lower part of the same self (1) within the framework of the essentials in which the instance (b) has been issued for at least one term in the framework of the basis specified in the lower self of this instance (b), in which they were not given any declarations. in the frame.

o) taxation of the Katma değer tax payers for the related year of the increase They are required to increase their time for complete periods. As long as possible, taxpayers are leaving within the framework of the year they want to increase, or in the framework of the taxation period in which they are required to increase the time they are required to increase.

d) for taxation periods within the year that the taxpayers want to increase The tarcheats that were committed before the release of this Law are considered in conjunction with the corresponding period statement.

e) Tax reviews to be made in periods following the years that have been requested from the Artwork For the periods in which the increased demand for the period of increased demand for the period of requested periods, from the transfer of the transfer to subsequent periods and for the periods requested by the export, along with the terms of the return and return of the goods that are not available They have the right to a review and a related review. Tarhiyat cannot be proposed for the periods in which they are requested to increase the time-to-add-added tax on subsequent periods.

f) Value added tax, income, or corporate tax matahlarn paid by this fikra provision It does not receive an expense or as a cost factor, it is not reduced from the value-added taxes that must be paid, or it is not subject to a refund.

(4) to the first, second, and third feats of this Article;

a) the revenue, institutions, and value added taxes calculated or increased time, and the amount of time it is paid off. If these taxes are not paid in this Law, the following are followed by a delay in the ratio of 6183 to the number 51 of the Code, followed by a delay in the rate of delay.

b) taxes, income, or corporate tax charges paid by or by calculation. It is not considered to be an expense or cost factor in the detection; the discount, the crop, and the return issue are not made.

c) The temporary tax is not calculated and cannot be collected due to increased matrahes.

) Matrah or tax increase, 213 count of the law and documents preserve and documents It does not interfere with the implementation of the provisions of the Ibrailian.

(5) taxpayers who have previously announced tax review, tax review. They can also be on the rise for the years.

(6) The right to conduct a tax review for years or periods that are not in the process of increasing It is saved.

(7) Matrah or tax increase by this item is due to the date of publication of this Law. It does not interfere with the appreciation of the tax reviews that were first started. However, the tax reviews and appreciation of the taxpayers who were on the increase were the first of the material and the third party (e) of the third party, following the date of anonymity, followed by the date of this Law's publication. If it does not result in a month from the beginning, these are not going to continue. The pre-tariff reconciliation claims related to the resulting tax reviews will not be considered. Review and review the review and recognition commission decisions before tax office records have been increased prior to the date of the tax office records when the result of the review or appreciation of the field is identified in the field of tax or tax variance. The difference is the result of the recognition, along with the first, second and third fikra provisions of this Article. A review of the results of the review and appreciation commission decisions are being made to the tax office records from the results of the review reports and recognition.

(8) The annual, informer, and value added by the Matrah or tax increase. The stamp tax is not received for tax returns and for other declarations.

(9) Section 359 (b) of the count 213 does not have the "ledger, record, and documentation" in the following section Those who do not have any leaves or to put any leaves or surpluses in place by destroying their own book of books, or those who do not place any leaves or surpluses, will be replaced by the first, second and third party provisions of this material. They cannot take advantage.

(10), as per the terms of this item, the amount of matrah or tax increases may be used by the The provisions of the Code 213 do not apply the provisions of criminal irregularities and special irregularities due to the declarations of the law which they did not give in the legal term.

(11) This clause provides a correct basis for increased mattrah or tax increases. Taxes, which are incomplete due to not being done or due to tax errors, are counted at the end of the first installment payment period and are collected in this Kanunda province.

(12) For each period in order to make the first fan (c) covered, it will be The missing payments made up to 5 Turkish lira (including this amount) are not considered.

Corrects the execution of the execution records

ARTICLE 6- (1) The commodity, machinery, equipment that is not in the records, as it is available in the operation And the railings apply:

a) Revenue and corporate tax payers (including the name, collective, and commandeans of the commandit), The commodity, machinery, equipment and railings that are not in their records, as they are available in their launch, have until the end of the third month following the date of this Law, with the rail price to be determined by the start of the craft. by reporting to tax offices with inventory list They can record their books. The depreciation is not allocated for the statement included in the notification.

b) The payers, based on the basis of the Balance Sheet, are based on the provisions of this account (a). For the commodity they record, they open a private, private account to be reserved for machines, equipment, and railings. The quantity of capital that is reserved for the liquidation of the commodity, or the liquidation of the business, is counted and is not taxed. Machinery, equipment, and railings are recorded in the inventory, and the allocated depreciation is to be called amortization. According to the employee account, the number of notebooks in question will be registered as the expense of the receipt of the expense account.

c) The machine, equipment, blacksmith, and equipment that is declared under the name of this fan (a), which is declared in The price of 10% at the price of the orders is calculated based on the price of the rate subject to the discounted rate, the equipment, the iron and the commodities, which are subject to the price of the rate subject to which they are subject to a separate statement and represent the charge in charge of a separate statement It is paid within the period of issuing the statement. This tax, which is paid through the machine, equipment and railings, cannot be downloaded from the calculated added tax. The tax paid over the commodity is lowered according to general basis. For this commodity, machinery, equipment, and railings, the number nine (2) of the Code 9 (2) is not applied.

) The sale price for the sale of the products that are reported in the part of this fan (a), this cannot be the same as the one recorded in the Defter.

d) declare the goods entered into the special excise tax subject in the scope of this account (a), and It is the same as by declaring that the taxpayers who cannot be able to impose their documents on the amount of this property and the special excise tax on the precedent of this property have been declared in a separate statement within the term of this receipt (c) in the state. 6/6/2002 from the maintenance of these goods during the period of time The number 4 clause (3) of the Special Consular Tax Code of 4760 is not applied. There will be no tax penalty for the special excise tax paid to be declared in this way.

e) No additional tax penalties are applied to the application of this fikra provision.

(2) The right to goods not in the process of operation, including those in the record Applies to:

a) Revenue and corporate tax payers (including the name, collective, and commandeans of the commandit), non-existent orders in their efforts, following the release of this Law until the end of the third month following the release of this Law, taking into account the gross profit rate determined by current current records of the commodities. to invoice and meet all kinds of taxable obligations They may be able to make a dent in their records and statements by bringing them in. It is based on the proportion of the vocational rooms that the payer is going to be determining when the gross profit rate is not detected by the current record. The value added tax, which must be paid according to this provision, is paid in three installments, in the second and fourth month following the term of issuing the first instalment of installments, followed by the issuing of the installments declaration.

b) Pharmacies that have not been de facto registered as a record of stockpiling, this Law They may slip through their records by billing at the cost price until the end of the third month following the release of the date of the publication. For the cost of the drugs stolen from these surcharges, the value added by 4%, calculated at 4%, is declared with an affidavit and is paid within the term of the affidavit. This tax may not be reduced from the calculated value added tax, and the income and corporate tax shall not be considered for expense in the detection of the matahed.

c) Tax penalty and delay interest for the transition as a result of implementation of this fikra provision is not applicable.

(3) They will receive cases from enclosures and partners that are not in the process of running Applies to the right of business terms:

a) According to the Balance Sheet, the institutions that hold the ledger are tax payers, as of 31/12/2015 The number of enclosures that are not available for their balance sheets, seen in their balance sheets, and the amount that the business is credited to in the business of the main activity (loan-lending and similar reasons). consistent with the amount of money owed to partners They may be able to correct their records by declaring their current account in their respective accounts by the end of the third month following the date of the third month of this Law.

b) The tax calculated at the rate of 3% over the amounts declared in the part of this fan (a), The statement is paid within the issuing period.

c) Taxes, income or institutions paid in this fikra scope are not excluded from tax; the amounts paid and paid taxes are not considered to be expenses in the detection of corporate tax matahum. There is no additional tarniat due to the amounts declared under this receipt. Due to these statements of the corporate tax payers in the brain covered in this fikra, the corrections will be made within the term of issuing an affidavit forecasted in this fund, if corrections were required in the 2016 interim tax returns. No penalties or interest will be sought due to their actions.

(4) The Minister of Finance is required to be paid within the year of implementation of this Article authorities are authorized to make statements on payment periods of taxes, to notify the provisions of the 213 Code of Law, and to determine the basis for implementation of the application.

Baz's-zillaglarn to gain an economic economy

MADDE 7- (1) Money, gold, foreign exchange, securities, and other capital Real and legal entities that have brought the market instruments to Turkey by 31/12/2016 within the framework of the provisions in this material may save their money freely.

(3) The money, gold, foreign exchange, securities and other capital market instruments found in the domestic market, The loans that are used from the bank or financial institutions in the country and whose effective date of this material are registered in the legal books by 31/12/2016 are available at the latest. If this is the case, the provisions of this article will be used to register for the assets used in the payment of the debt, as well as the provisions of this clause from the defter records. To be brought to Turkey prior to the effective date of this Article, the capital advance, money, gold, foreign currency, securities and other capital market instruments that are registered in the country's books. The provisions of this item are used by registering the advance ledger records in the process of being involved in the process of being involved.

(4) Revenue or institutions are tax payers, Turkey is the only one in Turkey. Money, gold, foreign exchange, securities and other capital markets, which are not included in the ledger records, may register to take into account books by 31/12/2016, under consideration for the period earnings. In this case, such assets may be withdrawn from consideration in the detection of taxable earnings for the institutions and for the institutions.

(5) Law on the fourth fikra, brought to Turkey under the first fund. Damages that are saved from the disposal of the entities that are saved in the books are not accepted as expenses or discount from the application of the tax application.

(6) The law in the scope of the first fund, brought to Turkey or under the scope of the fourth Because of the assets that are registered with the books, those who have taken advantage of the provision of the provision and are required to have a reason to be required with a different reason, have the right to do so, and move from this action to the right of the tax review in no way and with tax tarcheat any No investigation, investigation, investigation or prosecution, tax penalty and administrative fines cannot be cut.

(7) The Council of Ministers, the durations in this material, from the date of the expiration to the bottom of the to extend; the Ministry of Finance, the introduction of the assets under the scope of the article to Turkey, declaration and declaration of the people involved in the execution, statements and statements made with the contents and attachments, in the implementation of matter with information and documents to be used, and the application process It is authorized to determine the essences.

Commitee Social Security Agency receivemes

MADDE 8- (1) 2016 was June and previous months and this Law has been published before the date, but not by the date of publication of this Law;

a) in the scope of the first receipt (a), (b), and (c) of the 4th item of the Code 5510 arising from insurance status; insurance premium, pension and institution-related, unemployment insurance premium, social security support premium,

b) The opportunity to be paid according to the historical reputations of the historical reputations made by this Law The number of insurance premium and community insurance premiums that have been removed,

c) the stamp tax followed by the Social Security Institution related laws, private Contribution to the business tax and the contribution of the relationship,

is the date that this Code has been released from the past due to the end of payment times. for the time period to be calculated based on the amount of time and time specified in this Code, the amount that will be paid for as long as the term specified in this Law is due to the completion of the completion penalty and the delay of the entire is abandoned.

(2) is the same month that the 55-year-old law is up to 4 after a retired month or a half-time period. The first receipt of the item (b) requires that the social security support premium must be paid according to the relevant legislation due to the nature of the insured status as specified in the subject matter, the month of 2016, and Prior to previous months, this Law was published. amount to be calculated based on the number of social security support primitives paid for by the date of date, based on the amount of time that the payment times have been due to be based on the period of YEAR-to-date from the date of the date of this month's release. Due to the time and duration of the law, the allocation of the fer, such as a delay penalty and a delay in these credits, will be abandoned from the entire allocation of the credits.

(4) until 30/6/2016 (including this date) for the actual The amount of non-administrative fines paid by this Law before the release date is due to 50% of the amount of time it has been paid to this amount, until the expiration date of this Law has been issued to the -Ü-ÜNÜR for the period of time from amount to be calculated based on the number of current deans, in this Law to be paid for the time and time specified, the allocation of the entire administrative fines, such as a delay in administrative fines, and the allocation of the entire administrative penalty, such as a delay and delay, are abandoned.

(5) Credits that are covered by this clause; prior to the date of the publication of this Code In cases where they are not paid, their members are not paid by the date on which this Law has been disburnated, the amount of 60% of the remaining 60% will be abandoned, while the remaining 60% is paid for as specified in this Kanun.

(6) 55510 of the 1st section of the Code 4 of the Law The loans that are insured under the first account (g) of the 60 items, which are generally insured under the scope of additional 5 and additional 6 items, are the debt that is covered by the debt. More than sixty days of premium and premium premium debt more than sixty days of premium and premium premium and premium borrowers have been charged or made available to the relevant laws and are also fulfilling their payment obligations and are based on this item. The first instalment of the borrower is available to benefit from the public health insurance policy.

(7) general health coverage of the first receipt of 60 items of the Code 5510, The general health insurance premiums of the people who have applied the revenue test within four months from the month of the month following the release of this material from those who have never visited the revenue test will be registered with the results of the revenue test. income from the level of the test according to the result of the test, registration will be taken from the date of start.

(8) 2016 is June and prior months prior to the date this Law was published The premium debt, due to the status of the first fund (g) of the $5510, which is not paid by the date of this Law ' s publication of the date of the date of the release of this Law, is equal to, or twelve months, the premium debt that is due to the insurance status. the final installment payment date in case of payment in installments to social security legislation, the delay penalty and delay increase are not collected. The debtors, who want to take advantage of the provisions of this article, have been asked to contact the Social Security Institution within five months of the month following the date of the publication of this Article, the first instalments or the requesting of the payment of the person. The entire premium debt must be paid within six months from the month of publication following the date of the publication of this material.

Missing qualifying premium amounts for pre-detection, research, or detection purposes 

ARTICLE 9- (1) Until the date 30/6/2016 (including this date), the The initiates and tenders are not available for use by the end of the second month following the release date of this Law to take advantage of the provisions of this Law until the end of this period. with the result of a preliminary deantation, investigation, or detection for the time period from the start date of the insurance premium calculated over the missing ibulic amount and the time period from the date of date of the date of the date of the date of the date of the delay, the time of the delay of the time of the delay and the delay of the delay date is based on the period of time. the amount to be calculated by the amount of time, the amount of time and time that is paid in this Law, to be paid for the second month following the date of which the calculated amount is calculated according to the first installment of this Code, and the delay and delay imposed on these credits. The entire allocation of the fer, such as a raise, is given up. Until the end of the second month following the release of this Law, the insurance premium amounts calculated at the end of the second period of this Law, which were calculated by the resen to the end of the second period, are in the third phase of this Law. are paid in the prescribed amount of time and in the country for the specified credits.

(2) In the case of debtors who wish to take advantage of the provisions of article 8 of this article, They do not sue, abandon the open cases, and do not press any of the ways in which they are identified.

(3) The borrowings, installment in the application, to take advantage of the provisions of the article 8 clause payment of the remaining instalments of the indebted to the liabilities of the specified item (s) in more than two hours during the payment of more than two months in a calendar year without the exception of the very difficult situation to be very difficult to state. They lose their rights.

Common provisions

ARTICLE 10- (1) The provisions of the settlement and payment period in the relevant articles of this Law are the debtors who wish to take advantage of the provisions of this Law with the registration of staying saved;

a) to the relevant administration until the end of the second month following the date of this Law found,

b) to the Ministry of Finance, the Ministry of Customs and Trade, provincial private administrals, and municipalities The first instalment of the amounts to be paid to the evacuation agencies is from the third month following the release of this Law, and the first instalment of the amounts to be paid to the Social Security Institution is from the fourth month following the date of the date. Two-month-old, two-month-long periods, including eight-year-old instalment payments,

is now available.

(2) An official holiday of the last day of payment of instalments to be paid according to this Law The first day of the period following the duration of the term ends at the end of the shift.

(3) Amount calculated according to the provisions of this Law;

A) The Code has been issued for full payment during the payment period of the United States, and this is not the same No interest is applied for the elapsed time from date to date of payment.

b) Instead of taking the fer, instead of taking the fer, fully paid in the first installment of the payment period. the amount that will be calculated based on the number of current terms (including the 4th clause of this Law, instead of taking the fer and 50% off of the calculated delay, combined with the amount calculated on the basis of the amount of the amount calculated on the basis of the desection of the month The system will be installed.

c) The provisions contained in the relevant articles are intended to be paid by the taxi. less than gold, nine, twelve or eighteen additional installments of the debtors to opt for one of the payment options. Payment cannot be made in a longer period than the preferred installment period.

) The amount determined by the relevant material in the payments to be taken;

1) For a gold insert installment (1,045),

2) For nine-unit installments (1,083),

3) For twelve eunit installments (1,105),

4) For eighteen eunit installments (1.15),

factor and the amount found by dividing it by the number of installments. Calculated the amount of installments that will be paid in state. In order to take advantage of these provisions of the law, they are given the appropriate payment plan for the number of instalments they prefer to the borrowers. However, the amount payable in time of payment in less than the preferred time is corrected according to the corresponding factor.

d) amounts due to the scope of this Law; il private administrations and their otherwise The General Directorate of Sports with a budget and public legal entity, the Turkish Football Federation and autonomous sports federations, and sports clubs in Turkey, which are engaged in the sport in Turkey, are in separate periods. maximum of thirty gold items can be paid in installments. In this case, the factor to be calculated according to this fikra provision applies to twenty-four additional installments (1,194), for thirty-course installment (1,238), for thirty-gold tacit (1,318).

e) The municipalities and those in the scope of this Law are budgeling and public legal entities. The amounts due to be paid by the Haiz 's are to be paid by the municipalities' share of general budget tax revenues from the monthly sum of the general budget tax revenues of 2/7/2008 and the number 5779 and General Budget Tax Revenue for the Municipalities. About 40% in the fourth receipt of the Law No. 7. a maximum of four additional installments will be collected during the month of the month. As many as possible, the amount of disruption in this scope and the overall budget tax revenues for these administrations cannot be 50% of the month's monthly amount.

1) the amount determined in the payments to be made by the tacit;

a) For a gold insert installment (1,032),

b) For nine-unit installments (1,053),

c) For twelve ec installments (1,064),

for eighteen eunit installments (1,086),

d) For twenty-four additional instalments (1,109),

e) For thirty-six installment installments (1.19),

f) For eight additional installments (1,247),

g) For subspace installments (1,304),

(1,361) for two additional installments (1,361),

h) For a hundred-part four-step installment (1,703),

multiplicity and the amount found is in separate periods by dividing the number of installments. The amount of installments to be collected is calculated.

2) 55779 Code of cuts to be made in accordance with Council of Ministers ' failure The payment times of the installments are also stopped for months that are not cut, and in the direction of installment payments, the provisions of this Law are not counted as a result of the violation. These installments are collected from the end of the installment payment period, by a separate factor, and by deductions from the shares as of the month of the month of late payment. If the installment amounts are higher than the overall budget share of these self-scoped borrowers, the missing amounts are paid by the end of the month following the payment period of borrower, which is due to the debtor.

(4) The Ministry of Finance and Social Security Institution are covered by this Law If the credit card is deemed suitable for payment by using the credit card according to the article 41 of the number 6183 of the Code of 6183, the payment of the credit card to the credit card users, the installments, the payments And debt to account in payments. The registration of the credit card is based on the day of payment for these payments, and the debtor is given to the debtor as payment date. The amount of time specified in Article 41 of the Law 6183, which is transferred to the Treasury/Social Security Institution accounts of the amounts collected in this way, is calculated from the day following the last day of the installment months. Payment of instalments by using a credit card does not interfere with the provision of a factor according to this provision of matter.

(5) Apply to the management of the Treasury Department and to be applied to the amma receivt To take advantage of the provisions of this Law, the taxpayers who are willing to pay their own debts if they have to return the amount of relevant tax legislation in order to meet the applicable tax legislation, and/or information and information about the relevant legislation during the installment period They are fully and completely free of documents. In this case, the relevant legislation is based on the amount of time that the payer will be paid in accordance with the amount of time it is based on this Law; and if the subject is less than subject to the amount of the subject, the subject is less than the subject of the subject, and is collected by payment in the case of the subject of the subject. The sum of the missing paid amount is requested within one month of the notice to the debtor for the amount that cannot be made. Payment of the missing amount during this time period is paid with a late payment increase to be calculated at the rate of delay specified in accordance with Article 51 of the Code 6183 for each month and fraction of the date paid by the date due date of payment of the due date of payment. The provisions of this Law are not violated for the amount paid for the missing amount.

(6) The first two of the instalments that must be paid according to this Law are due to be paid in the period of time, remaining instalments; two or fewer installments in a calendar year, and the final installment of the payment of an unpaid or incomplete installment of the amount of $6183 per month and fraction of the last installment of the installment amounts due to the end of the month following the end of the installment. According to the pearl clause, the delay will be calculated at the rate of the increase In conjunction with the late payment increase, the provisions of this Law benefit from the payment. Failure to be paid in full or in duration of two installments, or not to be paid in the specified instalment of other installments or other than two installments in a calendar year, or in the case of a lack of payment of matras and taxes the provisions of the increase in the loss of the provisions of this Law shall be lost with the registration of a resident. This provision applies to each item and its credits are applied separately for the credits that are being put in place.

(7) The ninth of this Law is the ninth, and in the third chapter of the 9th Amendment, The provisions of this Law are not violated for any incomplete payments made up to 5 Turkish liras (including this amount), not to mention the payment of 10% of the credits or installment amounts that are forecasted in the maturity of the payment.

(8) This is not fully paid for under the scope of credits under the scope of this Law In the case of the fact that the third section of this Law is the ninth, and the third party provisions of Article 9 are saved by the record, and they benefit from the provisions of this Law as much as the amounts they pay.

(10) The provisions of this Law, which are paid in duration, are withheld by the provisions of this Code no interest, such as interest, delay, delay, for periods after the release of the stay, such as the term of the term, for the duration of the stay.

(11) Payments that are conducted during the exercise of receivables to be paid according to this Law The temps are returned when they are in their nison and hit it. Due to the due respect of this Law, the subject goods are subject to the foreclosure of the subject, the claim of the borrower shall be sold under the provisions of the Law No. 6183, under the provisions of the Law. This request does not prevent the payment of the amounts due under the Law to be paid according to the provisions of the Law.

(13) a) In order to take advantage of the provisions of this Law, we will be alerted to the The debtors, who must not sue, or the debtors who must waive the lawsuits, will have to specify their will in writing, in the case of the relevant articles to benefit from the provisions of this Law. Disputes are not carried out by the borrower in the process of giving up the case to benefit from the provisions of the Law.

b) The petitions to renown the case are given to the relevant collection agency, and the collection of these petitions If the date is given to the relevant judge, the petitions are sent to the relevant judge, as the date of the date the relevant judge has been given. After the Finance Minister's office was required to collect the agencies, he said he would not be able to determine the administrative authority given to the public administration that the creditors would be given to waive the relevant public administration cases. The Minister is authorized.

c) to take advantage of the provisions of this Law, which dissureed the cases of the No action will be made if the decisions made after the release date of this Law on these conflicts of debtors are made after the date of this Law.

, with the decisions made in cases that are given to benefit from the provisions of this Law. The judicial expense, the attorney's fee, and the members are not requested, and they will not be able to follow through on these credits. Benefit charges and lawyer fees that are paid before the date of withdrawal are not refunded.

(14) Israeli private administrations, municipalities and those involved in the budget and public legal entity. Third-piece provisions of article 9 are not applicable, with the ninth section of the Law 3 of the Law.

(15) The number (1) of the ninth section (a) of this Law's 4th article is sub-beni Taxes declared in the scope of payment of 213 of the number of 213 laws for the tax penalties that must be cut are not available for the duration of the payment during the payment of a tax penalty that is in violation of the payment direction.

(16) The credits under this Law will be collected prior to the release date of this Law. The amounts being collected in the scope of this Law are based on the isolation of the laws of 6183 and the interest paid under the provisions of this Law, which is based on the provisions of this Law, and the interest of the Act. It doesn't. However, the amounts paid in the first phase of this Law as part of the first phase of this Law are paid prior to the release of this Law, and the amounts paid in the tax court will not be the basis of any decisions. In order to benefit from the decision not to be granted a retrial due to the deterioration of the decision or the decision to be returned to the court for restitution, the tax court and the tax court are subject to the terms of the term, and can be returned.

(17), which stipulate in this Law and the first installment payment times, is up to a month, Taxpayers who are active in foreign countries and activities in the country where the political risk of the Ministry of Economy has been identified and their activities in this country are the 13th of the number of 213. According to the article, this is the Law of the Probable cause. The creditors who were to be credited in the scope of the original reason that they should be paid in the time they continue their payment due to the payment periods of the required installments and the Articles 15 of 213 to the apartments in the places where they were declared. (payee management) the payment times of the installments that must be paid from the date of the vuku as of the date of the matter of the future are authorized to extend collectively or until the month of the month following the expiration date of the case.

(18) The release date of this Law is a major cause of Article 15 of the Code 213. It is now declared that the taxpayer and the taxpayers who have registered for the tax offices in the ongoing locations are insured, and the registration deadline for the period and the deferred payment of the premium payments due to the non-payment of the premiums due to the establishment of a Social Security Institution. the time stipulate in this Law, the time stipulate in this Code of premium pay obligations In order to meet the declaration and notice obligations under the Law, the installments that must be paid within the scope of the Law are to be paid from the month following the expiration date of the month of reason. It is paid within 6 months.

(19) The release date of this Law is a major reason for article 15 of the Code 213. he was declared a state of the year and the last day of the second month in which this Law was issued until the end of the second month ended with his reputation as a result of the last day of the year. statements and statements not given due to advertisement of the same duration They are given Due to the last day of the last day of the forecasted barefire in this Law, the maturity date is accepted. On top of that, taxes are paid in this Law, and in the form of article 2, the maximum is paid in installments of twenty-four. No increases, interest, contributions are applied to the taxes paid in this way. Such provisions apply to installments, which are not paid in the stipulated time.

(20) Payment period extended due to the untenable cause of the seventeenth fisher provisions of this Article Payment of the first two of the first two installments of the installments, which are extended due to installments or installments of the eighteenth fikra, are not searched for.

(21) Apply Finance based on the interest and principles of implementation of this Law The Minister of Foreign Affairs, Customs and Trade or Social Security Institution is the official. The terms and guidelines for the implementation of the provisions of the Il special administration and the municipalities belonging to the municipalities are determined by the Ministry of Finance, as well as the principles and principles of the creditors of the other institutions.

Digits provisions

MADDE 11- (1) 6552 are made according to the relevant provisions of the Law, and They will benefit from the provisions of this Law, in the interest of the debtors to claim the payments in the scope of the Act, which is understood by the date of the date. In this case, the provisions of the sanctions for the installments paid under the law of 6552 are valid, as per the amount of installment of the preferred installment due to the amount of time passed between the date of the amount of payment and the date of payment in the amount of payment due to the amount of time passed in the settlement date. The appropriate factor will be applied according to the relevant provisions of this Law by accepting the non-payment of the remaining installment amounts due.

(2) The Ministry of Finance is being followed by the Board of Finance, and is due 31/12/2011 As the date of this Law has not been paid by the date of date (including this date), and the 6183 count, period, period, and the amount of 50 Turkish liras (s) that are inconsistent with regard to the same period of time. To take a look at the way you're going to take care of these lions. They will be given away from the allocation of 100 Turkish liras, which will amount to the full payment of the paid fer.

(3) The following are followed by the Ministry of Customs and Trade, which is being followed by the to consider each of the receiv; kind, obligations, which are not paid by 31/12/2011 (including this date) until the release date of this Law and must follow the customs administration under the scope of 6183 of the Law. Fifty Turkish lira, which does not have 50 Turkish lira, is an administrative money. If they receive 80 Turkish liras in their sentences and the amount they are looking at, they will be given away from the allocation of 100 Turkish liras (s) of the sum of the sum of the paid fer.

(4) 5510 is a part of the law, as well as the location of the company due to the completion of the payment period of 31/12/2014 or earlier, the payment of the non-payment insurance premium, unemployment insurance premium, social security support premium and administrative fines will be consistent with 50 Turkish liras (s) It looks like it's time to look at these twilies, like a delay and a delay. 100 Turkish people who have received the payment of a paid fer and a paid fer are given away from the collection of people who are not.

(5) 30/6/2016 (including this date), this Law is required to be paid The payment of the members ' rooms and exchanges with the room and stock exchange by the provisions of the Chamber of Chambers and Commodity Exchanges of Turkey and the Union of Chambers and Commodity Exchanges of Turkey dated 18/5/2004 and the Union of Chambers and Commodity Exchanges of 5174, dated 18/5/2004 and the provisions of the stock exchange. With the fee, the rooms and exchanges are the Turkish Chambers and Commodity Exchanges. the first installment of the aid debt is the interest of the first installment of the loan until the end of the third month following the date of the third month, when the remainder is paid in installments of a total of six, the interest applied to these payees, The delay will be given to the allocation of the fer, such as the delay fee, the delay.    

This is the second month following the date of this Law release to take advantage of this fikra provision. until the end of the day, when the unit is ready to start. If the amounts due to be paid within the scope of the Fükra are not paid for, or are not fully paid, they will receive the payment of interest, delay interest, delay, such as interest, delay or delay, to the relevant regulatory provisions. It is collected.

Instead of a number of debtors who want to take advantage of this fikra provision They would not sue, they would not sue, they would have to give up on the case, and the law would not have to be prosecuted. All expenses paid in this scope are not charged, with benefit expenses and enforcement expenses, and enforcement charges.

As of the date of this Law, the members of the chambers and stock exchanges, chambers and exchanges of the members of this Law are also Turkey. The rooms and Commodity Exchanges will be given away from the allocation of interest, such as interest, delay interest, delay, and payment of interest, such as interest, delay interest, that hit the property of the Union, or if you have completely paid off.

(6) 30/6/2016 (including this date), this Law is required to be paid In accordance with the provisions of the Financial Transparency and Yemeni Financial Act, which was not paid by the date of the date of the date of the date of the date of the date of publication, the provisions of the Office of Financial Dignity and Dignity of 3568 were the ones that were members of the profession. Free Accountant Financial Regulars and Yemeni Financial Regulars The first installment of the union-share debt, which is one of the Union's debt, is due to the end of the third month following the effective date of this Law, while the remainder is paid in a total of nine different installments. interest, such as interest, delay interest, delay, and interest, delay, interest, delay rate, delay rate, which will take the fer, such as interest, delay, delay, and a delay in the interest of the credit. It will be abandoned by the allocation of the fer.

This is the second time that anyone who wants to take advantage of this fikra provision follows the effective date of this Law. the payee unit will be started by the end of the month. If the amounts due to be paid within the scope of the Fükra are not paid for, or are not fully paid, they will receive the payment of interest, delay interest, delay, such as interest, delay or delay, to the relevant regulatory provisions. It is collected.

The liabilities covered by this fikra have been published to the relevant water and sewer administration. to the end of the second period following the date of the date of the second month of the Act, and may pay the amount of time in this Code and the amount of time that they owe by making the debt in this Law.

(8) 30/6/2016 (including this date), this Law is required to be paid the fact that they were not paid until the date of the date of publication; they were members of the chambers and members of the chambers and artists who were members of the artisans and artists of the arts, dated 7/6/2005 and according to the provisions of the Law of Dignity and Artists. 5362. The Esnaf and the Artists of the Union, the union and the federations of the The first installment of the debt-to-share loans to the Confederacy is due to the end of the third month following the effective date of this Law, while the remainder is paid in separate periods and under a maximum total of 60% instalments. The interest, such as interest, delay interest, delay, and the allocation of the credit, such as the late payment fee, will be abandoned.

This is the second month following the date of this Law release to take advantage of this fikra provision. until the end of the day, when the unit is ready to start. If the amounts due to be paid within the scope of the Fükra are not paid for, or are not fully paid, they will receive the payment of interest, delay interest, delay, such as interest, delay or delay, to the relevant regulatory provisions. It is collected.

Instead of a number of debtors who want to take advantage of this fikra provision They would not sue, they would not sue, they would have to give up on the case, and the law would not have to be prosecuted. All expenses paid in this scope are not charged, with benefit expenses and enforcement expenses, and enforcement charges.

The release of this Law provides members to rooms, rooms, unions, and federations, The allocation of interest, such as interest, delay interest, delay in the interest of the Union and its federations to the part of the Confederacy or to the part where it is fully paid and not paid, will be given up from the allocation of the creditors, such as the late payment fee, delay.

(9) 30/6/2016 (including this date), this Law is required to be paid the first installment of the completion of the first installment of the internship loan debt with the baro cheques of lawyers and trainee lawyers dated 19/3/1969 and according to the provisions of the Law of Lawyers 1136, dated 19/3/1969 and the provisions of the Law of the Law of 1136. to the end of the third month following the date of the entry, the remainder of the month The interest, such as the interest, delay interest, delay, and the amount of money that will be paid to these payees, such as a maximum total of under-total installments, will not be paid or fully paid prior to the date of publication of this Law, as the term of interest. The interest, such as interest, delay interest, delay, and a delay in debt, are given up from the allocation of the credit. Legal follow-up actions are halted by the end of the payment period from the month following the date of the release of this Code, which is executed as a result of the non-payment of the baro cut and the non-payment of the internship credit debt.

This is the second month following the date of this Law release to take advantage of this fikra provision. until the end of the day, it would have started to hit the bar. If the amounts due to be paid within the scope of the Fükra are not paid for, or are not fully paid, they will receive the payment of interest, delay interest, delay, such as interest, delay or delay, to the relevant regulatory provisions. It is collected.

Instead of a number of debtors who want to take advantage of this fikra provision They would not sue, they would not sue, they would have to give up on the case, and the law would not have to be prosecuted. All expenses paid in this scope are not charged, with benefit expenses and enforcement expenses, and enforcement charges.

The United States Bar Association is to determine the principles and guidelines of this storm. authority.

(10) With villagers sitting in forest villages, these villagers dated and dated 24/4/1969. According to the Code of Cooperatives of 1163, it was established that the provisions of this Law were issued when the General Directorate of Forestry was paid to pay for multi-purpose agricultural cooperations to the provisions of this Law. the credit will be paid by the date of date. In place of all of the forebears, and instead of the members of these creditors, the amount of this Law will be calculated based on the number of years of publication; and the forest area until the end of the second month following the date of this Law. The first installment of this Law is about the third month following the release of the first installment of this Law, and the first installment of this Law is paid in installments of the first installment of the month, with the payment of total number of other payments per month. the credit of the ferns that were paid to the credits paid off. Any interest, increases and coefficient will not be applied to the durations after the release date of the Act unless the appropriate payment is made to the provisions of this fiver.

The cases that are installed in the alert that are being put into place by this fan will end up in cases of open. It is not requested to be charged with handling expenses and executive expenses and proxy charges.

The General Directorate of Forestry to determine the principles of this storm's implementation authority.

(11), the Ministry of Tarism and Livestock, or its agricultural co-operatives, are The loans that were used before the partners of the co-operatives before 30/6/2016 and the credits that have been remade by the date of the date of this Law are not paid with the balance of the credit receivant remade loans. As of the date of the start, this Law has been released until the date The amount of this Law, which is the current interest rate on loans at the time of the publication of this Law, will be calculated on the basis of the current rate of 3%; until the end of the second month following the date of this Law, the Ministry of Agriculture and Livestock will be held in the first place. The initial installment of the first installment of 2016 is available to begin with, and each year the first instalment of the first installment is given away from the allocation of the funds that are paid to the amount paid by the total number of items paid in installments of the total number of hours per month. Any interest, increases and coefficient will not be applied to the durations after the release date of the Act unless the appropriate payment is made to the provisions of this fiver.

The subject of this Code prior to the date of publication has been subject to trial and/or follow up on In order to take advantage of these financial provisions, the cases are terminated and the enforcement will be stopped. In this case, the borrower's court and executive expenses and the payment of the proxy fee together with the first installment amount are available.

The number of credits that are covered by this account are not paid for the time and other of the time they are projected. Calculated and paid amounts are likely to be calculated in the case of the relevant legislation.

The amounts paid prior to the release of this receipt are paid prior to the date of this publication It is based on the provisions of this fikra, and is not returned.

In addition to determining the practices and guidelines of this storm, Gutda, Tarism and Livestock The Minister is authorized.

(12) from the Ministry of Science, Industry and Technology to Organized Industrial Zs and Small Industries Credit liabilities, which are under payment due to loans used by the Site-Made Cooperatives, are not paid before 30/6/2016, until the end of the second month following the date of the release of this Law, The Ministry of Industry and Technology or the Ministry the bank that will receive and receive credit payments in the form of a credit payment due to credit payments, interest, delay, and delay. Instead of taking the fer, this Law is based on the period of YEAR-to-Release date. The amount of time that is calculated by taking the first installment of this Code is paid for by the time stipulated in this Code, which will be paid for in the third month following the release of this Code, and the allocation of the money from the credit of the creditors.

The subject of this Code prior to the date of publication has been subject to trial and/or follow up on If the debtor is to take advantage of the provisions of this fiver, the cases are terminated and the enforcement is stopped. In this case, the borrower's court and executive expenses and the payment of the proxy fee together with the first installment amount are available.

The number of credits that are covered by this fund is not paid for the time and condition foreseen in this Law Calculated and paid amounts are calculated in the case of the relevant legislation.

The amounts paid prior to the release of this receipt are paid prior to the date of this publication It is based on the provisions of this fikra, and is not returned.

Science, Industry and Technology to determine the essential and essential applications of this storm The Minister is authorized.

(13) 6360 are listed in the registration of municipalities with legal entities under the law. A total amount of 100 Turks, including interest, delay interest and delay in interest, and any penalties and penalties associated with the promise of a private or public law that has been transferred to provincial private administriations, are expected to be transferred to the provincial private administrates. Those who don't know the people who don't know how to get paid for 100 years. The allocation of the Turkish lira from the people is abandoned.

MADDE 12- dated 22/4/1983 and article 71 of the 2820 Political Parties Act Adding "all sorts of service commitments" are included after the phrase "party consolation statements" in the second paragraph of the second case.

Effective