Machine Translation of "The Improvement Of The Investment Environment In Order To Have The Law Amending Certain Laws" (Turkey)

The Improvement Of The Investment Environment In Order To Have The Law Amending Certain Laws

Original Language Title: YATIRIM ORTAMININ İYİLEŞTİRİLMESİ AMACIYLA BAZI KANUNLARDA DEĞİŞİKLİK YAPILMASINA DAİR KANUN

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IN SOME LAWS FOR THE PURPOSE OF INVESTING IN AN INVESTMENT ENVIRONMENT

LAW ON THE WAY TO MAKE IT EASY TO MAKE A STATEMENT

Kanun No. 6728

AcceptDate: 15/7/2016

maddesiMADDE 1- 9/6/1932 and the 179th of the 2004 English and Israel Code It has been reported in the state of the country.

" Defer cooperatives and cooperations with capital companies:

MADDE 179-With capital companies, the cooperatives are able to increase the number of possible purchases of the accumulations in accordance with the interim balance sheet, the interim balance sheet, or the administration and representation of the government or co-op liquidators, if the government or company is identified by the liquidator or a creditee, if the court is identified by a creditfire or a creditful, the following is a follow-up to the following. The decision to remove is decided. As many as those who have been discredited with the administration and representation, one of the creditors, a project to improve the financial situation of the company or the co-op for more than one last year has found the center of the company. may want to delay bankruptcy by presenting it to the court on the ground.

In the

Israeli project, the objective and actual resources and measures include new cash resourcing The process of all execution costs and the working capital will be shown during the continuance.

The payment period and amounts of existing debt, the addresses of the credits, the activities shown lists showing the waiting times and amounts of waiting for them with stocks according to the characteristics of the industry, the latest balance sheet and income table that is offered to the tax office, the trade record of the company or the co-op is serious and the The information and documents that indicate that they believe, It is mandatory to submit the event along with the interim balance sheet based on the basis of the execution.

The list and documents specified in the third fund should not be presented with the request for bankruptcy. If two weeks of the trial are not completed within a final period of time, the request for bankruptcy is not to be proved, and the decision of the owner or co-op is decided if it is understood that the debt has been sunk.

A capital firm or co-op that has previously benefited from a bankruptcy delay, depending on the situation failure to claim bankruptcy until a year has passed since the end of the extension, including an extension. "

ARTICLE 2- 2004 The number 179 /a of the Code is in the same way as the It ' s been disinvicied.

" Deferral assistance:

MADDE 179 /a-The court replaces the governing body upon request for deferrance of bankruptcy. Sufficient professional and technical competence required to take immediate action to either pass or confirm a part or completion of the governing body's decisions or completions, and to maintain control over the inventory, immediately. It will be lost in the number of times.

A request for a delay to delay the appointment of a record has been set in the court of your record The duties and representation of them are reported to the trading record manager for registration, and the second and third sentences of 166 ncis are duly declared in the second and third sentences of the article. This ad states that after the announcement of a request for defamation of credit, the two weeks of final notice will be inferred, and may prompt the court to ask the court for a request to be rejected.

The protection of the court or the protection of the co-op and the execution of its operations Take the necessary measures to ensure that the second and third fikra provisions of article 179 /b are withheld and should be counted from the time of total bankruptcy delay, dated 21/7/1953 and 6183 of Amme Credits for the Allowance of the Board of Amme A company or co-op, including followings. He can ban the pursuit against him, or he can stop the pursuit of the evillasm. In this time period, precautionary measures and precautionary measures are not applied; they do not work through a follow-up treatment, and they do not apply for a timely and entitled program of a follow-up.

The denial of a precautionary measure or acceptance of a precautionary measure in the event of a postponement of the Israeli push-off. the decisions to be made on the appeal to the same court date 12/1/2011 and 6100 are the number 341 of the Code of Law, and the number 341 and the absens of the Law can be appealed.

My loss is the reality of capital increase payments and the fact that they will be deemed appropriate in court. report on the activities of the cooperative or co-op.

May end a record in the need for a trial, and the last time the task was fired or resigned. Selects a new one instead of a record. The records assigned to the court are reported to the court of justice for the first degree in which the court was found to be registered in the special register. A person can be assigned as a record in up to three files at the same time. The fourth and second fireplaces provisions of the 227 nci are applied on the responsibilities of the registry.

If necessary, the Court will be able to provide administrative and representatisation of administrative and reps. It can.

The February or co-op has revised the postponement of the postponement, but only one time. It can give you a recovery project.

Demeralization requests are due primarily and in an urgent result.

The court finds the project serious and believed, and whether the company or its co-op is to be defered if it sees no bankruptcy; if the company or co-op is not in debt, then the deferral request and the bankruptcy case; otherwise, the bankruptcy of the company or co-op will decide whether to delay. "

ARTICLE 3- 2004 The number 179 /b of the Code is in the same way as It ' s been disinvicied.

" Deferral decision and results:

MADDE 179 /b-Defered upon decision of 6183, including They have no follow-up, and the following are not followed by a precautionary measure; the precautionary measure does not apply; it will not be able to be interrupted by a follow-up process and the right-to-be.

They will not be able to receive, untasered or procured with the commercial contact hostage at the time of the delay Due to the monitoring of the hostage, the following may be resumed or updated, but due to this pursuit, the protection measures are not taken and the sale of the hostage property cannot be real. In this case, the continuance of the continuum will be rescheduled and the interest of the current hostage has to be secured.

206 may be followed by foreclosure for the first time they receive written in the matter.

The deferral time is a maximum of one year. It can be extended for a year when it is deemed appropriate by the court. Waiting for a deferral decision to be finalized before a decision is made to the request for an extension. A revising recovery project can only be given at the time of the extension benefit.

Continue to the registration task assigned to the article 179 /a that has decided to defer to the public It can also assign a new record of the same qualities as it can decide. The record will report to the court that the calendar year's end of every three-month period of time has been improved in accordance with the project. It is obligated to promptly report to the court that any of the other things that are in the company are in the company of loss.

At the end of the deferral period, it may be available from reports or reports that it has received The court, which determined that the debt-to-debt continued from its report, will decide whether or not the co-op or the co-op will be insolvected.

While the postponement period is not expired, the court may not have due to reports or reports that it has not been scheduled. If there is no possibility of improving the financial situation of the cooperative or the co-op, the company or the co-op will not be able to recover, whether the company or the co-op is in debt, if it is not possible to recover. if it comes to the conclusion that it is removed, with the request for a continuance The bankruptcy case is decided by the rejection.

registration of final decisions made by the court upon request for a delay of Israeli delay registration It is reported to the trading record manager to be considered, and the second and third sentences of the second fir of matter of 166 ncis are duly declared as stipulated in the second and third sentences. "

MADDE 4- 179 /b of clause 179 /b after clause 179 /b of is added.

" Kanun:

MADDE 179 /c-debits final decision in court over demand for deflation. The theme of the decision, whether by the creditee or the co-operative or the deferral, may be in the process of heating within ten days from the decision of the decision. The decisions made by the district court of the court of court may also be on appeal within ten days of the same principles.

The district courthouse will not remove the decision to delay the bankruptcy or the district courthouse. If the decision to delay bankruptcy is broken by the judiciary, measures on the property of the borrower will continue. The court is authorized to continue or to remove these measures according to the course of the case. "

MADDE 5- The eighth chapter of the 2004 Code of Code 287 is the eighth It is currently being started.

" The court of commerce, if it cannot be finished within the deadline of the council's description of the council, by taking into account the commissioner's justification, it may decide whether or not to stop followers who have already started the debtor or have no new follow-up to the debtor, effective for the period after the end of the stamp. "

MADDE 6- A scratch clause in the state of 2004 is added.

" INVALIDATE ARTICLE 12-The provisions of this Article are the provisions that apply to this article. it applies to the requests for deferrance made after the date of the entry.

Based on the decision to delay this article prior to the effective date of the current date The decision to be issued on the request for the extension is subject to the decision of the law to be decided against the request for bankruptcy.

This is the business that is assigned as a record in files that are deraned at the current date of this item. in ten days from the date of the effective date of the article, the judicial commission of the first degree of justice will be reported to the people. No new task is given to the records in more than three files that are in progress. "

MADDE 7- dated 15/7/1950 and the 14th Amendment of the Passport Code of 5682 (A) The following paragraph is added.

" Average exports by average export values over the last three years. The export amount is determined by the company's authorities, which are above the determined number of the Council of Ministers, even if the times specified in Article 53 of the Turkish Penal Code have been passed; or for a deliberate charge of a crime, or imprisonment for more than one year or more. Even if he was a poster boy, he's going to blame the state on the security, The constitutional order and the work of this order are crimes, embezzles, dreams, fraud, fraud, abuse of trust, fraudulent bankruptcy, failure to pay for the tender, the destruction of the property, and the assets of the crime. In terms of the fact that they are not prisoners of money laundering or trafficking, they can be given passport stamps for two years according to the principles established by the Council of Ministers. "

MADDE 8- dated 21/7/1953 and 6183 of Amme Payee's Allowance The first case of article 22 /A preceded the clause "4/1/2002", " dated 10/12/2003 and numbered 5018, Public Goods Management and Control Law, with public administrations, which would make capital outflows of these administrations. the "clause is added" with the payments and the payments.

ARTICLE 9- dated 13/7/1956 and the 29th clause of the Charge Taxes Act of 6802 (t) the first fikraut (t) has been reported in the same way as I did.

" t) Retirement yacht funds, security yacht funds, securities yachts "

the funds that the partners have acquired because of the money and capital markets of the venture capital yacht funds and venture capital markets."

ARTICLE 10- 6802 number 31 of the Law No. 31 in the Code It is currently being started.

" Insurance companies pay taxes on the insurance treatment they cancel (cancel only) The part of the period after the date of the cancellation is due to the fee, commission and similar names that banks and financing companies return to consumers on 7/11/2013 and the protection of the 6502 per-cent consumer. For the amounts they collect, the taxes, the return of the They can download the calculated bank and insurance claims from the tax rate during the period of the past. Taxes that cannot be downloaded during this period may be discounted at the next term declarations. "

ARTICLE 11- dated 31/12/1960 and article 22 of the 193-year-of-income tax code (1) The number (2) number (2) number (2) number (2) number (3) number (s) has been added to the current number, and the current number (2) has been added to the material in the following way.

" 1. The insurance term is underpaid by the amount of payments made from single-premium income insurance, which is at least ten years or a lifetime. As many as those who benefit from the exception (including those who have insurance under the number of this item (2)), except for the mandatory reasons such as disability or liquidation, are the sole premium income insurance from the completion of the ten years. The amount of payments made on the date of the first time (a) of the 94th item will be made by the bottom line of the first receipt (a) of the 94th item over the amount of payments made on the date of the month of the month of the month of the month of the month of the month. The provisions of the rate of 75 are complying with the provisions of the 75th. "

" 2. The second number (15) of the 75th (15) item is the only premium income insured for the lower end of the mine (b) and the bottom line of the mirror (16), the insurance term is ten years and above or the lifetime of a lifetime. the amount of arrears that are included in the reimbursements for this insurance are included (including the amount of irat that hits the payments of State contributions to the individual retirement account in the scope of the Law 4632). It's the undersecretary of the tax. It is not tevkifat based on the number of the first fiscals (15) and (16) of the 94th item over the amounts that have been expressed. As many as those who take advantage of this exception, except for mandatory reasons such as disability or liquidation, they are excluded from the single premium income insurance without completing the ten years of completion, the amounts that are the exception to this receipt. The payment is due to the payment of the first receipt of the 4th item (a) of the 4th item (a) or the ratios specified for the lower end of the second (15) number of the same number (b), will be tevkiffir. The provisions of the irate amounts are comped with the provisions of the 75th. "

MADDE 12- 193 Thesayýlý

a) the first case of the 23rd item;

1) (11) the "highest amount paid" clause in the following self is "stolen time." The amount paid for by the amount paid for as a result of the amount paid.

2) (14) is the number of other people in the number of people who are not.

" 14. a) Charges that are paid in exchange for the service Erbabna, which is not in Turkey and the center of the second place in Turkey, exchange payments due to the employer's earnings of Turkey;

b) The economy of the narrow-payer, which does not exist in the Kanuni and its headquarters in Turkey, Charges paid in exchange for the service that they employ in the scope of the operating permit for the centre of the regional administration in the administrative centres established by the Minister of the Republic of the Republic of Turkey; the charges paid by foreign exchange in exchange of earnings per share in Turkey; "

b) The highest paid payment in the world number 1 (3) of the 25th clause The amount of "clause" is the amount paid for the amount of time that was paid to the last time that the amount was stolen.

ARTICLE 13- 193 The count of 193 is in the state of the property, including the 33rd clause. It is reorganized.

" Discount on services that service the dormitory:

ARTICLE 33-13/6/2006 with the number 1 (13) of the first section of this Law Act 89 for these activities, except for the support personnel, except for support personnel, of the issuers in the scope of the discount covered under the first receipt of the 10th clause of the 55520 Corporate Tax Code. The service that they employ and who is de facto, is a service to the service. The tax, calculated after the minimum livelihood discount was imposed over the charges they paid, was obtained from 85% of the company's activities and the invoice or similar document was obtained by the country's application for the country's application. The amount of the gross amount of the minimum wage of the monthly minimum wage for each of the stolen items in the first tranche of the income tax on the 3rd item of this Law, in the first tranche of the income tax on this Law. It is destroyed.

This discount will result in taxes collected by the taxation periods in the year. The calendar year will be the first time that the calendar year comes, or the taxation period after the corporate tax statement is to be embarrassed by the tax returns over the memorandum of duty. Applies.

The 85% of this item is in respect of service areas or earnings. Up to 50% or up to 50%, the Council of Ministers is the Finance Minister's authority to determine the principles and principles of the implementation of this Article. "

MADDE 14- The first number (7) of the 193-count Code is numbered 7. the in-person parenthesis is added.

" (I pleaded with the need to increase the economic value of the real estate, and expenses for energy saving may be charged at the same time as it has been done.) "

ARTICLE 15- First case of the 89th count of 193 of the Law;

a) (9) the number has been removed from the current state.

b) (13), where the number is (13);

1) The "operating center and the data retention service" clause in the first sentence " The product test has been identified in the Ministry of Finance as determined by the Minister of Finance through certification, data retention, data processing, data analysis, and the vision of relevant ministers.

2) To come after the phrase "service areas" in the third sentence, "and they will be profitable." The name is added.

ARTICLE 16- 193 of the 193 Code of 193 is about to come after the item 98 is added.

" Muhtasar and premium service statement:

MADDE 98/A-Muhtasar and premium service statement, which must be issued according to tax laws Insurance of the insured along with the machinees of the monthly premium and service document dated 31/5/2006 and the Social Insurances and General Salim Insurance Act dated 31/5/2006 and required under the General Salim Insurance Act. premium payday count with bonuses and earnings totals to be notified.

in terms of issuing a separate premium and service document with a statement The groups, industries, gross health services, the number of workers they will be covered in, the number of workers they have employed, the number of revenue items, revenue items, provinces and counties, are required to identify or co-identify and serve as a premium service. the period in which the statement of the statement was related to the contents, content and attachments The application of the Ministry of Finance and the Minister of Social Security are the officials of the Ministry of Finance.

The location specified in the 98 pearl clause of this Code in the issuance of the Muhtasar and premium service statement and durations are considered. The Ministry of Finance is authorized to determine the authorized tax office and the timing of the affidavit, according to the district, county, district, mahal and industries.

In this Law and other laws, the whistleblower statement has been made to the same premium and service document as The attribution, in cases where the two documents are united as a single declaration, will be made available to the whistleblower and the premium service statement. "

MADDE 17- The number of provisional 67 nci articles (17) of 193 of 193 are " The retention period "is the addition of the retention period" to come after the "period".

ARTICLE 18- dated 4/1/1961 and the second of the 28-point Code of Tax-Usul Code. It has been added to the current storm to come after the storm.

" In accordance with the obligation under Article 98 /A of the Income Tax Code to be issued The actual or legal entity is authorized to submit an affidavit in a public or electronic environment, issued under 31/5/2006 and 555,510 Social Insurances and the General General Insurance Act. is forwarded. "

MADDE 19- The second number of the 153-point section of the Code 213;

A) The "30th" clause in the first sentence is "tax" at "27". "in order to arrive after the" clause ", the" clause is added "or" in the electronic environment ".

b) The next sentence is added to the end.

" Customs and Trade with the Ministry of Finance, with the Ministry of Finance, in the electronic environment of the country's paperwork. It is determined by the minister. "

MADDE 20- The tenth of a 213 count of Code 153 /A is not in effect.

MADDE 21- 213 of the number 355 of the Code;

a) " 257, 257, mukerrer 257 nci and Income Tax (s) shy of giving information to For those who do not comply with the Article 98 /A clause of the law, the sentence is: " The sentence is being changed.

b) The clause of the "requisitors" in the first case, "mukerrer 257 nci." "257 of the acquis and the obligations of the Income Tax Code to be introduced in accordance with Article 98 /A".

c) The following sentence is added to come to the bottom of the bottom of the bottom.

" Statement or form in an electronic environment not to be used to comply with the obligation of a statement or form Special irregularity is applied at 1/10 if the notice or forms are issued within 3 days in an electronic environment by the end of the specified periods of time. "

MADDE 22- 213 of the count of 213 is in the state of the property, including the 37th property. reorganized.

" Invitation to Israel:

ARTICLE 370-Tax review before being reviewed or transferred to the recognition commission It is possible to invite the taxpayers to be invited by the authorities to report that they have received orders from the authorities for the preliminary determinations of the preliminary determinations of the feast of the authorities. The payers, who have been invited to the Izaha invitation, cannot benefit from the ruling provisions of the 371 articles of this Law, as the subject of the invitation to the invitation.

An invitation has been made within 15 days from the date of the invitation of the invitation. where;

1. If the government does not agree to the tax banquet due to the rights of the taxpayers, the taxpayers will not be subject to the tax review or transferred to the commission of recognition.

2. The granting of the tax returns that have never been granted, incomplete or if the tax returns that were never granted, to be completed or fixed and paid for by the payment of the payment expired within 15 days from the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the payment. For each month and fraction of the delay, the tax banquet is cut by a rate of 20% over the amount of time paid in the same time as a rate increase in the proportional delay of the date of 6183 in the amount specified in the count 51 of the Law. This does not prevent tax review and, if necessary, obstruct the supply of tarhiylae.

The 359 of the data contained in the preliminary results of the preliminary results of the data. The provisions of this matter are not applied to the fact that the field may have a feast with the fielderships. As many as possible, preliminary determinations of the fact that the use of a false or confidential document would have occurred include the amount of documents that were used by the fake or confidential, as well as 50,000 Turkish liras with each document. The taxpayers can be invited by the registration of the failure to exceed 5% of the total cost of goods and services in the relevant year. The amount contained in this receipt is applied by increasing the level of redeeming, which is determined by this Law, in the previous year.

The Finance Minister will receive the qualification and scope, invitation, and scope of the preliminary detection of the preliminary It is authorized to set up invitations, invitations, and guidelines to be used with information and documents that will be used in the field of action to follow. "

ARTICLE 23- 1 of 1/7/1964 and the first of the 5th article of the 488 mark tax code The first sentence of the storm is the current state of the storm.

" From more than one nbase, every single base of the machine is subject to tax. The same amount of detail is subject to the tax, and only one of them is subject to a brand of stamp tax. "

ARTICLE 24- 6 ncu of the Code 488;

a) The following sentence is added to the third fikrr.

" To be separate, with more than one common bail and warranty commitment on a single paper. They only receive a stamp tax from one of them. "

b) The end of the end is added to the next one.

"Pey lair, cayma compensation, fee tevkifi, penitent, penitent, penitent" Commitments that are in its own right do not receive a stamp tax when it is not a subject to a commitment to the president. "

MADDE 25- After the first sentence of the second section of the 14th Act of the Code 488 The next sentence is to be added.

" Your maximum tax on the first fund is not a problem in the provisions of the other. "In the case of increased cost, this provision is not applied."

MADDE 26- 488 of the Code 30, the first of the Code;

a) "Capital Markets Act on the implementation of the Capital Markets Act" The "clause" of the Board of Directors is the "Bankası Regulation and Supervision Agency" with the Capital Markets Board regarding the implementation of the Capital Market Law and the Banking Regulation and Supervision Agency.

b) The number of "nippi taxes" included in the fourth was increased with this fikra. "clause" is to reduce the number of proportional taxes and reduce the amount of profits as a result of the reduction of the reputation of the number of profits.

ARTICLE 27- 488 is the number of additional 2 nci items that are not available.

" ADDITIONAL ITEM 2-1. Profits (including statements given to the customs administration) are issued by the stamp tax due to the number of people who are counted in the tevsiki record of the development and exports of the country.

a) Payments to be made (by registering the foundation for which exports are used in financing) In the framework of the prefinancing, Promotion and Price People's Fund, the commitment to the payments and the Social Security Institution premium debts and the debt owed to the general budget administrations.

b) is lazy from the exporter of human energy.

anlaþmalarc) Meanings to be organized for the next time for Israeli media.

c) The subject matter for the transit trade is to be sold and sold.

d) It is goods to be exported with the product they are promulated.

e) on 27/10/1999 and import of 4458 of the Customs Code to the 131 Temporary export and import of packaging material belonging to the goods, which are exported to the temporary import regime with the full exemption from their taxes, and the goods exported to the temporary import regime.

f) imports during the period of time that the permission is permitted under the permission of the document.

g) Import during the period of time the document is valid in the case of the Islamic Human Document Or domestic.

The product is used in the production of these products as a result of product exports. It was taken from the Soil Crops Office of entries or the companies that were identified by the Company.

2. Due to the actions of the Tax, Image, Letter Business and the number of other foreign exchange activities, the document is stamped with the amount of time that it takes place during the validity period of the document. It's the same.

a) Yachting and national services in the current development program issued by the Ministry of Development. The Defense Minister was the main contractor to win the tender for the Gendarmerie General Command and the Coast Guard Commander to win a tender for the international tender for public yachts not included in the program or to fund the money financed by foreign currency. Companies (excluding subcontractors);

i) complete the international awards, complete with foreign currency. In those funded, they would do it at a rate that was hit by a foreign currency, with services and activities and fully-qualified manufacturers to produce the goods and materials they would do by producing the construction company for the price of it. sell and deliver,

ii) In the case of a narrow-payer, the company that produces the goods and materials that are available for use selling and delivery of fully-qualified manufacturers (including companies that are committed to),teslimleri

iii) Full-taxpayer's own activity, in partnership with full and narrow-to-be-firms at the rate, and the other company (ii) has the right to do so by producing fully-qualified companies in the sub-bendi framework, and their delivery,

iv) project owner public institutions within the framework of (i), (ii), and (iii) subbents And the companies that undertake these projects sell technical, engineering, and similar services for the duration of the project.

b) i) with defence, security, or intelligence fields approved by the Defense Industry It has been sold and delivered to fully-lawfully-made companies with full taxpayer funding and development and delivery projects to be used in defense, security or intelligence areas. post-delivery maintenance and repair services,

ii) importance of defense, security, or intelligence areas in the Defence Industry. All kinds of platforms, systems, software, tools and equipment for the specified defense, systems, software, tools and equipment for the specified defense, security and intelligence will be conducted in defense, security or intelligence fields. The country's full-on-the-top manufacturers are in the country. for public institutions and installations related to defence, security or intelligence, and maintenance and repair services after delivery and delivery of these purchases and delivery services,

iii) This is the product (i) and (ii) the firms that have been specified in their subbenes, fully-qualified manufacturers producing and delivery of what they will do,

iv) This is the firm's narrow-payer firm that has been loaded with the following (i) and (ii) sub-bents They sell and deliver to this firm of full-fleetable manufacturers.

c) Full-payer manufacturers are on the list of yacht assets set out by the Economy They will do so by producing the specified goods, and their delivery.

c) Full-payer manufacturers are not assembled under the scope of the Yatırism Contact Document They sell the features and parts, and sell them the features and parts they can import, and the delivery and delivery of them.

d) Make sure that the full-payer companies that are taking over the construction projects within the framework of the Do-Let Model The service and its activities.

e) Public institutions and its organizations have received international awards for domestic or domestic This is the activities of fully-qualified companies that have been loaded into individual freight charges.

f) Refetching freight costs in foreign currency from international freight service and activities of the land, sea, or air with the registration.

g) The contracting, regulariness, software and engineering of the country to be real services.

) to foreign nationals (including diplomatic representatives and members), tourists, or domestic tourists. Foreign exchange services in our country, when they are in our country, as they are in our country.

h) Tourism and travel agencies ' tourism in the country and abroad Currency exchange services are sold at the site of their activities.

) Enrolleting at the exchange rate of the price of a foreign exchange rate in the country. a maintenance and repair service, the maintenance and repair of aircraft or output, maintenance, renewal and maintenance, repair, renewal and maintenance of the goods (except fuel and coins) and service. They sell.

i) Fully-made companies are abroad in order to market our export products. power-on, or process.

j) Public institutions and installations are a relay from the mine basin that has been awarded to the international tender. manufacturing activity related to mining and processing of the product.

k) Domestic news agencies in the country, video or video of nationwide publications. They sell unseen news.

l) Public institutions and organizations have been awarded the international tender, and the Ministry of Economy The specified yacht goods are sold and delivered by producing fully-qualified manufacturers that have won tenders for software products and software services.

m) Domestic or multi-party international understanding of foreign or domestic The full-payer manufacturing firms and international organizations that deliver the right to bring them from home are fully qualified to build and repair facilities owned by foreign country representatives and installations. Operation and delivery of taxpayer contractors.

n) In Turkey, where it is based on binary or multi-part international (Bottom line) the construction and delivery of projects as part of the project, including the enterprise, the installation or the companies that undertake the projects (including the actuating companies that are created by the purpose of conducting the project domesticate, or the partnership is being reallocated) (bottom) excluding contractors);

i) fully qualified to do so, with the delivery and services of which to do so Manufacturing and delivery of manufacturing companies to these firms,

ii) fully-qualified, if full and narrow-to-be partners are in partnership They sell and deliver to these firms that are fully amenable to the delivery and services of the company, and the delivery and delivery of what they do.

o) Fully qualified to build and renovate facilities in a public private unit Services and activities to be made.

3. Tax, Picture, Letter A Letter to be obtained from the project form attachment with the commitments of this Article (2), (a), (b), (d), (e), (g), (j), (l), (l) and (o) as well as the commitment of respect to the activities and activities of the The exception of the previous assurances and the resen stamp tax exception will be applied to the award\rr decisions.

The business owner of the document-owner companies provides the goods, materials, or services to which the document is subject to To apply stamp duty abuse to the profits that are organized by institutions with institutions, both entities have a document that has been edited in relation to that job.

4. In the application of this material;

International tender: separate local and foreign companies from public institutions and organizations or the tender offered by foreign companies as a result of the co-operation of the company,

Tax, Picture, Letter Israeli Paper: Tattoo of a tattoo artist's intent to rebrand A document issued by the current Economy at the time of the tax-regulated date, which must be taken to apply the tax to the exception, and on the date of which the tax is regulated,

refers to.

The scope of the full and narrow cost of the taxpayer's Income Tax Law and Corporations Tax It is determined and determined by law.

5. The non-faceless stamp tax, which does not belong to the unreal part, is returned with penalty and delay interest in accordance with the provisions of the Tax Procedure Code, which is not true, whether or not the process or activities counted in this material are not fully actuated. It'll be fine.

The installation of this article by implementing a stamp tax exception, The tax amount that is not part of the exception to the exception is required to report to the tax office where interest or corporate tax maintenance is concerned within thirty days of the date of the action.

Following the date in which the process has been determined that the process or activity is not reallocated within thirty days, those who do not report this status to the tax office are responsible for the payment of the stamp tax, penalty and delay interest.

6. In addition to the implementation of this material, foreign exchange earnings in addition to foreign exchange activities in the first and second fridges, other activities and activities to be applied to the exception of the document scope and the activities of the other The Ministry of Economy, with the Ministry of Finance, is authorized to determine the basis of the principles. "

MADDE 28- $488 Attached To The Law (1) Number Of Respect;

a) " I. The "chapter" of the "chapter" of the battery-related profits. " Benters are added to the pressure of a certain money.

." 7. The special ownership of the Treasury or the provision and savings of the State, the preperations of the foreword, the right or use of the permit to use, including the commitment of the yacht, the right or the right to use, including those that have been committed. at the price to find) (9,48 per thousand)

8. Real estate deal promise commitments (9.48 in B&de)

9. Tenders for the goods and services of official apartments are held in tenders, with the administration making the tender. (9,48 per thousand)

10. Posted in Law on 7/11/2013 and the Protection of the 6502-numbered Consumer:

a) Tacitless promises (9,48 per thousand)

b) Prepaid housing promises (9,48 per thousand)

c) Circuit holiday and long-term vacation service promises (9,48 per thousand)

o) Package tour promises (9,48 per thousand)

d) Subscription commitments (9,48 per thousand)

e) Distltable quote (9,48 per thousand)

11. Remarks on the tourist guide, dated 7/6/2012 and under the number 6326 Tourist Guidance Profession Law (Bat 9.48)

12. Cover dated 14/3/2013 and under the Electricity Market Law of 6446:

a) Wholesale power-out promises (9,48 per thousand)

b) Retail business commitments (9,48 per thousand)

13. Dated 18/4/2001 and under 4646 under the Doðal Gas Market Law:

a) Toptan supply-gas promises (9,48 per thousand)

b) Consent to consumers with natural gas (9,48 per thousand) "

b) " II. The decisions and the mazbatas " section (2) are included in the parentesis of the number (2).

" (dated 4 /1/2002, and 4734 institutions and organizations covered by the Public Ale Act), or Public Dignity The cancellation of the tender or judicial decision on the institution is revoked, and the stamp tax on the part of the decision that is not used by the decision of this tender shall be returned and returned. Stamp duty is not returned and will not be returned if you are instructed to do so.) "

c) " IV. " Department of receipts and other profits;

1) "2. Beyannazations" (b) after the phrase "Tax declarations:" The intra-parenthesis provision is included in the statement " ((f) except for the statements issued for the purpose of correction in the period of giving, including (f) included).

2) "2. Beyannazations" is to be started in the same way as the number of the "f".

" f) dated 31/5/2006 and 5510% Social Insurances and General Health Insurance Law Declarations (37.40 TL), which must be provided by the uniform premium and service document and the memorandum of service, which should be given. "

MADDE 29- Attached To The Law Of 488 (2) The Number Of Respect;

a) "II-Number of women and soldiers" part (2) After the "declarations" clause, the phrase "with the profits of the school administration and the parents or the parents" is added.

b) "II-Related to soldiers and soldiers" section is added to the topic.

." 6. The profits, which were sent to the home country by the official offices, were organised in the name of the country and the payments made to the health of the country's institutions. "

c) "IV-Business and civil-related women" section;

1) (5) "Insurance reconcilations, receipts for the insurance fee" " Insurance, resurance and coalescence commitments, individual pension, individual pension, company pension commitments, insurance premiums and individual pension contributions with insurance policy commitments in other women's pensions. Profits for payment of shares " in the It is currently being started.

2) (16), to "install," to come after the phrase "installation," It is added.

3) (19) "in the bank of the banks, the bank is the party, or the banks" The "clause" means either the Banks or the agencies are either party or they are in the process of ".

4) (21) "Real estate yacht partners" clause in " Real Estate in the "business" of the investment partners and real estate investment funds.

5) (23) "and refunds" clause in the number of numbers ", refunds, and transfer. And the credit is being added to the theme of the credits that are available from the loan.

6) (30) the phrase "guarantees" in the number of "guarantees", in the form of "collateral, collateral" It ' s been disinvicied.

7) (31) "rent mukaandenamas." clause in the phalanx "with rent mukaandenazations". These are the surety and guarantees that will be put on the mukaandenenacons. "

8) (32) "rent mukaandenamas." clause "with rent mukaandenazations." These are the surety and guarantees that will be put on the mukaandenenacons. "

9) (41) is the number of the number (41) other than the number of other people.

" 41. The transfer of any assets and rights that are based on the rent certificate issuance, receive, sell, rent, rent, and manage a joint entry with the purpose of issuance of rent, a piece of work or work with the owner of the business owner. And any guarantees and guarantees of rent certificates and rent certificates, which are organized because of the rent or sale of this business or work, are the profits for all warranties and guarantees. "

10) (42) The following chapters are added to the partition to come after the number of numbers.

" 43. The profits that are organized between the manufacturers and suppliers of these goods and the suppliers of these goods, as well as those of the yacht owners in the area of the Contact Document, are part of the document scope during the debate period. The rent and sale of non-material rights for the property, including commitments, commitments, guarantees, and profits in the context of the document's property, are at stake in the document. counselling services for yachts and services to services The profits that are being edited.

44. It is the product of products in the high and medium-high-tech industry that is determined by decisions about state aid in yachts, and the profits that are organized by the use of goods and services between manufacturers and suppliers.

45. Engagements with respect to the relevant legislation of the Special Consumption Tax Act of 6/6/2002 and of the 4760 Special Consular Tax Act and the same Law.

46. One-time payment arranged between 20/6/2013 and 6493 Payment and Securities Reconciliation Systems, Payment Services, and Electronic Money Installs, as well as payment service usage in the Law. Remarks.

47. The buildings, which are organized in buildings to save energy and save energy, dated 17/4/1957 and the Industrial Registry Law of 6948, are intended to be used in the manufacturing industry, in the exclusive manufacturing industry, by haiz industry imprints. New machines and equipment for the new part of the equipment.

48. In order to sell products and marketing products, sample products that comply with the amount of commercial supplies, product supplies or promotional products, are the cost of a free export of products and the fairs at home. The profits that are organized with the purpose of this event.

49. All kinds of vessels, yachts and other water vehicles, are the maintenance and maintenance of the maintenance and repair.

50. Additional profits are being held in part with the commitment of the venture capital yacht partners and the discussion of the individual venture capital yachts of the venture capital yacht fund.

51. The credit line for the capital market instruments, opening up and borrowing and lending to the agency, as well as the commitments made between the agency and the yacht.

52. Financial and legal advice for the service of financial and legal advice on the purchase of local companies in the country, which has technology and technology transfer, is the latest in the world. "

MADDE 30- 2/7/1964 and the first of the 38th article of the Code of Letters, 492 The following sentence is added to the one.

" The proportional price of a practice of more than one nusha is subject to nispi, of course, subject to a price. It's only for a nusha to be collected. "

ARTICLE 31- The 47 nci articles of the Code 492 are "harnant in the rec:" It is added to the current and item-in-material plug.

" Any kind of senet, mukaandenagenome and profits from a certain amount of conflict in the event of a nother. In the case of being disinfected, you are subject to the same proportional value over the increasing amount of senet, mukaandenenome and profits. "

ARTICLE 32- The first of the number 59 (p) of the 592 count of 492 is the It's very much in the way.

" p) on 21/11/2012, and 6361 numbered Financial Lease, Factoring and Financing Irrigation the term of lease for lease on lease, at the end of the lease, in the leasing business of the lease. "

MADDE 33- 492 is the 123 clause of the Code;

a) The phrase "a share is a share," to come after the "installation," clause of the third party, "The banks," the "financing companies," were added after the clause, and the in-parenthesis provision after the phrase "Esnaf and Artists Credit and Bail Cooperatives", which is included in the fund, "(From the banks by these cooperatives)." Loans with bail to be used for the credits to be used The Guarantee Fund is included in the Department of Public and Araştirma Anonymide (s) included with the bail of bail.

b) The fourth time is to be reported in the fourth storm.

" All kinds of assets and rights that are based on the export of the rent certificate; the transfer, the return, The sale, rent, or management of the lease is common to a joint entry for the purpose of rent, an artifact or work with the owner of the business owner, and the lease or sale of this business or work, depending on the business owner. Otherwise, collateral, mortgage and similar actions are written in this Law. It's an undersecretary. "

c) Plug-ins are added to the item in order to come after the fourth storm.

" My Yatınm Telkvik as part of the service of the Yatınm Terekvik Document The profits that are organized between the owner of the documentation owner and the suppliers and suppliers of these goods and the lease and purchase of property rights for the document scope during the debate period are the same as the profits that are being held, imal and development of fixed-level yachts in the scope of the document Plans for discussion of commitments, commitments, guarantees, and related concerns for those related to those related to those related to those related to those related to those related to those related to those related to those related to those related to the law. Obscenise.

sells local companies with technology and technology transfer to the country. The financial and legal advice for these alums, as well as the financial and legal advice, are underwritten in this Law.

yüksekHigh and medium-high technology determined by decisions about state aid in yachtments As the manufacture of products contained in the industrial world, the inaction related to the profits and services received between manufacturers and suppliers is undersecretary of the expense of the money written in this Law.

Buildings alone and energy saving use for energy savings The construction of new machinery and equipment for the use of new machinery and equipment to be used in the exclusive manufacturing industry by the Ministry of Industrial Registry 17/4/1957 and numbered 6948, according to the Ministry of Industry and Industrial Registry, is a result of the money written in this Law. Obscenise.

miktarýThe quantity of products in the business community in order to sell and marketing products The appropriate sample products, product materials or promotional items for the purpose of the export of products intended for promotional goods and the purpose of the contribution to the fairs in the country of the country are underwritten by the expenses written in this Law.

The location of all kinds of ships, yachtships and appliances, maintenance and repair, and repair and repair The work related to the relevant profits is underwritten by the money written in this Law.

To obtain a scholarship or student loan for other people and to enter the school or other dormitory. The actions of the commitments, engagements, bail-out, and similar profits are underwritten in this Kanunda. "

MADDE 34- Plug-in to 132nd of the Code 492 is added to the product in question.

"C) Trade record allowance (C) of respect to this Law (1) is written in section" The trade records are collected as a receipt for fees, trade and industry chambers, or chambers of commerce, or related rooms. The levy, content, and informant of a month that was collected with this surcharge, followed by the Finance Ministry, followed by the office of the trade record, followed by the tax office, followed by the ten following months of tax. It will be notified and paid until the day of the day. If the collected allowance is not paid in due to the relevant tax office, the levy will be followed and collected from the relevant room on 21/7/1953 and 6183 in accordance with the provisions of the Law on the Allowance of the Amme Cretamen. The provisions of the Tax Usul Code of 213 are applied to the amounts not declared to the tax office in the duration of the term. It is responsible for trade record managers who are doing business without having to take part in the business, and the relevant rooms are responsible for the expenses paid by the taxpayers. "

MADDE 35- 492 is the number of additional 1 in the Law, as well as in the other way.

" SUPPLEMENTAL ITEM 1-1. The number of people who are respected by the tevsiki enrollees in the development of an application and export are undersecretary:

a) Payments to be made by Israel (with the registry that is used in the financing of Israel In the framework of the prefinancing, Promotion and Price People's Fund, the commitment to the payments and the Social Security Institution premium debts and the debt owed to the general budget administrations.