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Law No. 6637
Acceptance Date: 27/03/2015
dated 25/8/2011 and No. 652 on the Organization and Duties of Ministry of National Education Decree added the following additives.
"Additional Article 2 (1) Annex (1) having been established positions in List No. 190 on the General Staff and Procedure About addition of the Decree-Law (I) is added to the section on the Ministry of Education of the schedule."
Article 2 dated 12.22.2014 and numbered 2015, 6583 connected to the Central Government Budget Law (i) the ruler marked "II. Total Number Assignment Limits on Public Officials "section in the" 36000 "and" 40000 "numbers are" 73 600 "and" 77 600 "has been replaced with.
3065 dated 25.10.1984 Article 3 of the Value Added Tax in the first paragraph of the provisional Article 26 of the Law amended as follows and the following paragraph has been added after this paragraph.
"Host government agreements or international organizations operating in Turkey under other agreements which our country depends on this installation program, funding agencies and will be held for the official use of the specialized agency goods delivery and fulfillment, their social and economic assistance in order to deliver the goods and services they will perform free of charge, delivery of goods to their free delivery and service performance and the performance of related goods and services; related institutions, agencies, programs, funds and are exempt from value added tax in the period in force of international agreements on more or institution of its operations in Turkey in specialized institutions. "
" the establishment of administrative staff to benefit from the exception in the first paragraph who served in the Republic of Turkey the citizens of non-members will be held during their term in office in Turkey delivery of goods and services execution are exempt from value added tax. "
Article 4 06/06/2002 dated and 4760 Special Consumption tax to the first paragraph of Article 6 article" importation or delivered to them "to come after the phrase" and by the host government agreements or international organization in Turkey within the framework of other agreements which our country and serving members not Turkey citizens in their cadres during their term in office in Turkey, the first acquisition for its own needs, import or deliver them "it has been added.
213 dated 4/1/1961 Article 5 of the Law on Tax Procedure 107 / A of the following paragraph is added to come after the first paragraph.
"Electronic media notification, the date it reaches the electronic address of the addressee deemed to be made following the end of the fifth day."
Article 6 of Law No. 213 132 provisions of the following article to come after the 132 / substance has been added.
Article 132 / A polling result, the poll, which displaced the same nature and located polling plug in this Law Article 131, electronically issued when the" polling plug "and can also be recorded. This plug, signed with electronic signature before the polls made or authorized by the vehicle. Polling Failure to plug the plug representing the polling signed with electronic signature tools and securing the polling plug can not be changed contents are written on a form signed by a unique code.
Ministry of polling slips to be recorded electronically to determine the shape and content of the form specified in the first paragraph, their passwords, signing shall be put in electronic signature or other security tools to determine the procedures and principles, they all types of electronic information, including the Internet communication devices and is authorized to determine the other principles and procedures concerning the environment to send to the person concerned and electronic media carried to polling activities. "
Article 7 dated 4/1/2002 and the 4734 Public Procurement Law Article 3 of paragraph (n) in paragraph "Turkish Airlines service purchases will be made by the Joint Stock Companies" to come after the phrase "any program of Turkey Radio and Television Corporation Headquarters, news, construction and Anadolu Agency regarding the broadcast of goods and service purchases will be made from the Turkish Joint Stock Company" has been added.
Dated 13.6.2006 and Article 8 of the 5520 Tax Code of the first paragraph of Article 10 the following paragraph has been added.
"I) finance, banking, and in fiscal year related to capital companies, except for state-owned enterprises with operating in institutions in the insurance industry, cash in paid or increased capital that has been registered in the commercial register the capital increase or cash paid-up capital of the newly formed capital company as meeting the portion over the Central Bank of the Republic of Turkey by the recently announced for the year benefited from a discount "applied to commercial loans denominated in TL Banks opened the weighted average annual interest rate", considering 50% of the amount calculated until the end of the relevant accounting period.
This offer, the decision to increase capital or the main contract for the first phase starting from the fiscal institutions that are registered to begin the following separately for each benefit period. The subsequent capital reduction is not taken into account in calculating the reduced amount of capital in the event of a sale made.
Discount amount will be calculated according to the provisions of this paragraph, the capital paid in cash the amount of time remaining months of the fiscal year month by month is calculated as a fraction to integers. reduction in the relevant period due to insufficient amounts of the tax base can not be said, it will transfer to the next accounting period. This implementation subparagraph, including those arising from the transfer assets other than cash to capital companies, merger of the capital companies, acquisition and to their side of the split transaction or resulting from the addition to the capital of the shareholders' equity in the balance sheet or partners, or of this Act which relate to the common scope of Article 12 of the persons credit use or capital increases carried out by taking debt reduction is not taken into account in the calculation.
This subparagraph, the proportions of the total assets of the company, the legal nature of the partners, staff headcount and annual according to the net sales proceeds or capital not covered by the organization's main activity is the income derived from investments using interest, dividends, rent, license fee, securities sales revenue as passive qualified by the formation of the revenue or whether it is certified encourage investment of capital used or, machinery and equipment or land, and the area where capital is used for land investments as of or regions, sectors and business lines as of the separate zero up to download or 100% up to increase; public capital companies float ratio is Ministers to different enforcement up to 150% of Directors authorized according to. "
Article 9 28.03.2002 dated and 4749 Public Finance and the Law on Regulation of Debt Management provisional 20th in the first paragraph of Article Floor area of "1 billion Turkish Lira" phrases "to 2 billion Turkish Lira" as amended, located on the third paragraph of the "credit guarantee institutions and to be made available resource to be transferred" to "credit guarantee institutions to be determined, be granted the resources to be transferred and the rest of this article stated in the first paragraph showing the remaining amount of the guarantee can be given to these institutions to exceed 10 times the amount in question "it has been changed to.
Article 10 of the Insurance Law No. 5684 dated 03.06.2007 repealed the eighteenth and nineteenth paragraph of Article 22 paragraph is amended as follows.
"(19) Insurance adjusters of the insurer or insurance move or appointed by the people benefiting from the insurance contract, the assessor's job approval, the principles and procedures relating to the determination of the appraisal fee, including the determination of minimum wage tariffs Union and Insurance Experts of the Executive Committee a regulation on the views. "
No. 6362 dated 06.12.2012 Article 11 second paragraph of the Capital Market Law Article 107 is amended as follows.
"(2) capital market instruments in prices, values or lie in order to influence the decisions of investors false or misleading information, which, rumor brings news that, commenters or the reporting or they emit and beneficiaries in this way two years to five years shall be punished with imprisonment and a criminal fine up to five thousand days. "
fourth paragraph of Article 12 of Law No. 6362 Article 130 is amended as follows.
"(4) Starting in revenue for 2015, organized by the Board and supervised exchanges and other organized markets, central clearing institutions across all income excluding interest income and CRA central clearing house, Assembly revenue recorded through income 2014 the amount of each year, the Consumer Price Index calculated for the whole of Turkey by Turkey Statistical Institute and domestic producer price index, compared with December of the previous year in December to be found by increasing the rate of the arithmetic average of the rate of change in the amount of Assembly is recognized as income by the Council's budget. This paragraph will be established after the date of entry into force of the institutions covered by paragraph, starting the year following organizations, including ten percent maximum for all income except for interest income will be determined by the Board for each calendar year the proportion of Assembly is recognized as income by the Council's budget. However, time and amount of payments to be made under this paragraph, the Board of Directors in the year following the calendar year in which the income was earned cash consideration will be notified by the Board at least thirty days prior to the relevant institutions. A calendar year will be added to the amount payable in the years following amounts requested in, and the Board may be requested by the same way. "
Article 13 20.06.2013 dated and 6493 numbered Payment and Securities Settlement Systems, Payment Services and Electronic Money Institutions about the first paragraph of Article 23 of the Act has been amended as follows.
"(1) The system operator will store payment institutions and electronic money institutions of this Act in the matters with the relevant documents and records for at least ten years in a safe and desirable that when access to opportunity will provide way in the country. information systems used by the system operator in the execution of their activities and their backups are kept within the country. The paying agency and the principles and procedures relating to their information systems use electronic money institutions to the activities of the executive is determined by the Board. "
Article 14 03.06.2011 dated and 633 numbered Family and Social Policy Ministry of the Organization and Duties of the Decree added the following additional items .
"Dowry account and state contribution
Appendix Article 2 (1) Turkish citizens and the Turkish Citizenship Law No. 5901 dated 05.29.2009 of the fall under the scope of Article 28, dated 19/10/2005 and 5411 Law subject to deposit or participation banks dowry denominated in Turkish lira in domestic branch account opening, remain in the system during at least 3 years, the state contribution is paid in accordance with procedures to be determined by the third paragraph, in the event of recourse to the bank after the marriage to make their first marriage before reaching the age of 27 and principles. State contributions to pay 20 percent of the total amount deposited in the account and can not exceed a maximum of 5,000 Turkish Liras. The maximum amount is increased by the revaluation rate each year. The Council of Ministers is authorized to increase the maximum amount up to three times.
(2) The State contribution is paid in one lump sum allowance from the budget of the Ministry for this purpose placed and paid through the bank account to which the right holder. And the contribution of the state to transfer ownership of the rights determined is the right and responsible bank where the account of the full calculation. Unfair as of the date of payment of the State contributions were noted in the period up to the time of collection 21.07.1953 dated and 6183 Public Receivables Collection Procedure Law Article 51 in an article by the Ministry should be paid within 1 month with interest to be calculated at the rate specified delay hike and notified the bank. In case of non-payment within this period of time it will take, in accordance with the tax office said Law, follow the related bank and collected.
(3) the scope of this article; to the accounts of payment plan, the State's contribution to the determination of the period of entitlement for and knowledge compared to done time with the payment schedule state contribution rate and the maximum amount to be differentiated within the limits specified in the first paragraph, the principles and procedures relating to other matters to the audit of accounts and administration based on the opinion of the Ministry of Treasury determined by the Council of Ministers on a proposal which the Minister.
(4) Account Holder of the State contribute to the condition to be eligible, it deserves state contribution of all the dowry account the accumulated total amount of the State's contribution to an annual minimum net wage corresponding amount at the date of application to be seized except for alimony can not be pledged It can not be included in the bankruptcy estate. Account holders account of dowry can not be seized of the total amount deposited, can not be pledged, the amount can not be included in the bankruptcy estate shall be determined under the third paragraph to increase up to three times by the rules and principles of the Council of Ministers is authorized. Account holders of state contribution takes to order, which was delivered to the relevant bank after the deadline will make foreclosures, liens and bankruptcy claims to the payment of the amount corresponding to the State contribution to eligible waited until the issue of openness winner not won and won. "
Article 15 of the Decree Law No. 633 the following additional items are added.
"Housing accounts and state contribution
Annex Article 3 (1) Housing with no Turkish citizens to buy will be the first and only issue in the country subject to the 5411 Act of deposits or participation of banks in domestic branches Turkish Lira denominated housing account opening, to remain available for at least 3 years in the system and contact the bank concerning the purchase of housing in the subsequent case will be determined by the third paragraph on the basis of the procedures and state contribution is paid. State contributions to pay 20 percent of the total amount deposited in the account and can not exceed a maximum of 15,000 Turkish Liras. The maximum amount is increased by the revaluation rate each year. The Council of Ministers is authorized to increase the maximum amount up to three times. This Article shall not apply to entering into the scope of Article 28 of Law No. 5901.
(2) The State contribution is paid in one lump sum allowance from the budget of the Ministry for this purpose placed and paid through the bank account to which the right holder. And the contribution of the state to transfer ownership of the rights determined is the right and responsible bank where the account of the full calculation. The Ministry is unfair as to the date of the State's contribution is determined where he is charged from the date of paid time to the 6183 Law Article 51 on the need to be paid within 1 month with interest to be calculated at the rate specified delay hike with a letter notified the bank. In case of non-payment within this period of time it will take, in accordance with the tax office said Law, follow the related bank and collected.
(3) the scope of this article; State contribution to the quality of housing will be subject to the accounts of payment plans, the determination of the period of entitlement for the state contribution and accumulation according to the done time with the payment schedule state contribution rate and the maximum amount to be differentiated within the limits specified in the first paragraph, the audit of accounts and procedures and on other matters practical mainly determined by the Council of Ministers taking the opinion of the Ministry on the proposal of the Minister to which the Undersecretariat of Treasury. "
Article 16 of the Decree Law No. 633 the following additional items are added.
Annex Article 4 (1) Turkish citizens, $ 300 for the first live-born child, $ 400 for the second child, third and subsequent children is made of 600 per birth for help. This mom or dad to help Turkish citizens who both made the mother is a Turkish citizen. Aid delivery, payable to the father in case of obligation determined by the Ministry. The population registry in the payment of aid birth Identity Sharing System will prevail. Payments made in this context, is covered by the payments of the Ministry's budget for this purpose. Ministry of Finance, the Ministry is authorized to increase the amount specified in this paragraph jointly.
(2) Public institutions and organizations of the workers employed within the scope of which they are individual employment contract or collective bargaining agreement provisions by the worker himself or his wife giving birth to those who decided to make a payment to workers because, being less than the agreed amount of the amount of payments to be made under this Article only difference is paid in the event. In the case that more than the agreed amount, the payment amount will be made in accordance with this Article shall not be paid under this Article.
(3) staff who are employed in public institutions and organizations, maternity benefit allowance or payment provided for in the relevant legislation for the same purpose under another name will be made.
(4) No. 5901 within the scope of Article 28 of the Act are the same benefit from the provisions of this Article.
(5) of aid delivery, and subject to any tax deduction or seized without being paid. In untrue statements in the case giving rise to unwarranted payments because they are the beneficiaries of the aid delivery, these payments until the date that is charged from the date on which it is paid within one month the period to 6183 Act be returned with interest to be calculated Article 51 rate specified delay hike unfair advantage until paying notified in writing by the agency. In case of non-payment within this period in accordance with the provisions of the Act referred to above will be reported to the tax authorities regarding this follow-up and will be charged.
(6) and paid principles of Obstetrics other principles and procedures for the implementation of this Article, the Ministry of Interior within six months, the Ministry of Finance, Ministry of Health, Ministry of Foreign Affairs and the Treasury's views on family and determined by the Council of Ministers upon the proposal of the Social Policy Ministry. "
No. 4736 dated 01.08.2002 Article 17 the following paragraph has been added to public institutions and organizations that produce goods and services with the tariff of the Law on Amending certain Laws after the eighth paragraph to Article 1.
"Second and under the third paragraph shall, belonging to private individuals or companies authorized by the municipal urban public transport service providers to their operators for each mode of transport with special marine transportation tool, the Ministry of Family and Social Policies regarding the payments of these purposes in the budget income support payments are made each month through the municipality. Things to income support payments to determine an annual basis, on the ground that the amount of operating current and / or municipalities authorized by private individuals or companies of urban public transport that other basis for payment each means of transport to be made and differentiated by the capacity and procedures Family and social Policy Ministry and determination in jointly for six months by the Ministry of Finance. "
Article 18 annex (2) having been established positions in List No. 13/12/1983 dated and 190 numbered General staff and Procedure addition of the Decree on Law ( I) has been added to the schedule of the Ministry of Family and Social Policies section.
Article 19 06.01.1982 dated and in the first paragraph of the provisional Article 8 of the 2577 Administrative Procedure Law "With this law, the administrative court" shall "with the Administrative Court by this Act, except for urgent proceedings"; and substance The following paragraph has been added.
"3. The rush to be related to the proceedings, after the 18/06/2014 dated and 6545 numbered Law entry into force of the appeal did not apply to appellate remedies within fifteen days against the rejection decision from the date of publication of the law which established this paragraph fifteen days, introduced this clause who before the law is published after the same reason to appeal the date of publication of the law which established this paragraph, but declined from the date of notification of this decision against communicated the decision be referred back to the appeal within fifteen days. "
Article 20 4/11/1981 dated 2547 and Article 46 of the Higher Education Law (d) paragraph is amended as follows.
"Three. Except for preparatory class education degree programs, two-year associate degrees and four, students can not graduate at the end of this period of five and six-year degree program, received a share of tuition fees and contributions envisaged for the period. The double major program of the students enrolled in the study period and an additional year at the end of the diploma program are taken according to the provisions of this article contribution. Higher education students can not graduate from graduate programs in education period specified by the Board in accordance with the provisions of this article contribution is taken. "
Article 21 of Law No. 2547 has been added to the following temporary items.
"Provisional Article 71- the date of entry into force of this article 2014-2015 education been charged tuition fees from students for the academic year and the contribution prescribed for the period of the tuition fees and the portion that exceeds the tuition red relevant irrespective of whether demand and refunds will be returned to the revenue. "
Article 22 dated 10.10.1984 and numbered 3056 Prime Minister's Decree Law on the Organization of the Amendment to the Law on the Adoption of the first paragraph of Article 35, the following sentences are added.
"In this way the amount of the monthly fee to be determined by multiplying the civil servant salary coefficient of 56.400 was the Undersecretary of paid employment index figure. January, April, June, July, October and bonuses granted in the amount of monthly fee in December. Things with other payment methods and principles for the implementation of this paragraph shall be determined by the Council of Ministers. "
Article 23 to this law;
A) of the Civil Servants Law No. 657 dated 14/7/1965 and Article 207,
b) and No. 926 dated 27.07.1967 of the Turkish Armed Forces Personnel Law Article 176,
c) 2547 Law No. Article 46 (c) in paragraph "this matter (d) each in paragraph state" phrase,
d) the second sentence of the eighth paragraph of the 6362 Law No. Article 138,
d) 05/03/1985 Zoning Law No. 3194, dated 8 paragraph (d) of the second sentence of the paragraph is removed
Article 24 dated 25.10.1984 and 3065 The following provisional article has been added to the Value Added Tax Act.
"Provisional Article 34- enacted this matter duly before the date of entry into force and 06.23.2000 dated and 4586 numbered Oil Pipelines with the scope of the Law on the Transit international treaty provisions transit which are exempt from value added tax within the framework of construction of oil pipeline project and the modernization of those made from the date of delivery 1/1/2014 and services are exempt from value added tax.
Delivery of goods and services taxes incurred due to the execution carried out in this context, be deducted from income tax on taxable transactions. Discounts can not be compensated for through taxes, the provision of Article 32 shall be returned in accordance with the request of the taxpayer that transactions are exempt.
Ministry of Finance, delivered to enter the exception to the scope and services to identify, is authorized to determine the procedures and principles regarding exceptions and returns. "
Article 25 5/6/1986 dated and supplement of the Law on Acquisition of Immovable Property in Coal Basin numbered 3303 1st first paragraph of the article the following paragraphs have been added to come after this paragraph be amended as follows and materials.
"Remaining under this Act and immovable property registered in the Treasury on behalf of this article introduced by 11.11.1999 dated and 4479 numbered Law on the result of the land registry and cadastral works before the effective date to the date of entry 14.11.1999 forfeited even if title the registration provisions of the state and external released underground economy; By 11.14.1999 Date of occupancy or actual users to be identified and muhdesat on if the same date whom or who it belongs to and who or who declare the cadastral record is used ever since by what are to be shown in the household, 06.21.1987 dated and 3402 in Article 11 of the law, without other ads except suspended ad mentioned above allotment in accordance with the actual situation and / or by the amalgamation shall be registered on behalf of the Treasury in the land made cadastre and the information in the declarations box of cadastral record is transferred equally to the declarations of the land register. The title deed of declaration had taken possession of real estate in the household / user and / or persons nominated as the owner muhdesat the above or their legal or contractual successor are deemed eligible under this Article. "
" Cadastral work to do in this context, the second cadastre does not count.
Registered external sites and immovable property remaining within the scope of this article, the title before long whether or not registered name of the Treasury or registered external be left notwithstanding that at the request of the Ministry of Finance, through Land Registry and Cadastre General Directorate to consider the actual use state allotment and / or amalgamate It can also be.
Other business and operations of the cadastral survey and registration of real property located outside the remaining part of this article is governed by the addition of the 3402 Act the provisions of Article 4.
According to this article no mind to concession holders of immovable property which was registered on behalf of the Treasury in the land, land surveying operations from the date of finalization to apply to provincial revenue office or property within the district finance offices within five years to the beneficiaries in the case, 3402 Act do not exceed the amount specified in Article 14 492 dated 07.02.1964 and numbered Fees Act, provided that the waste is transferred through the main value will be calculated according to the provisions of Article 63.
This is in accordance with the actual situation of the immovable property allotment and / or amalgamate be with allowances not being able to be transferred as separate parcels on building multi-storey immovable while servitude / ownership of the facility by, it is transferred to the beneficiaries with allowances in cases where it is not possible.
Rights owners before the real property in accordance with the provisions of Law No. 2981 dated 24.02.1984 on paying the full cost of the land; In the land allocated to individuals or land allocation, which has received the document that apply to the competent authority to receive the document, but the process appeared to be people who have not yet been finalized, the allocation deed of immovable property or the application documents in the amount specified portion according to the 2981 numbered Law and the part that is more than this amount according to Article 63 of Law No. 492 transferred value will be calculated on the basis of spending. Transferred to allocation of immovable property deeds or documents specified in the application and will not be eligible for a fee beyond the tuition of cadastral value of land fully paid components. This is by rights holders to immovable property is partly paid land fees, up to the date of transfer will be made and updated by applying the legal interest will be deducted from the transfer amount. Land cost of the about ever paying the rights holders are made transfer over spending basis under this article. "
Provisional Article 1- 10/7/2004 dated 5216 Metropolitan Municipality dated 3/7/2005 temporary Article 3 of the Law and any accessory such as late payment penalties kept in accounts for the purpose of tracking from 31/12/2004 to 5393 Municipalities Law temporary Article 5 under the term are entered into debt settlement scope of 31/12/2004 and before, the consensus Decision Official Gazette ' in conjunction with the publication, and will be removed from the account it is not considered as they are followed. 5216 Provisional Article 3 of the 5393 provisional Article 5 of the Law and to resolve any doubts that may arise during the implementation of this Article and the Treasury Minister is authorized to make the necessary arrangements to be connected.
Article 26 of this Law;
A) Article 8 of the 5520 Act with Article 10 of that is added to paragraph (i) on subparagraph 01.07.2015,
b) of Article 16 and Article 23 (a) and (b) of Article 15 / 5/2015 at the historic,
c) the date of publication, to be effective from the date of Provisional Article 1 of 1/1/2005,
d) the date of publication other items, will enter into force
Article 27 of this Law shall be enforced by the Council of Ministers.
(1) ANNOUNCEMENT LIST
AGENCY: MINISTRY OF EDUCATION
Established in THE STAFF CLASS
FREE NUMBER OF STAFF
AGENCY ANNOUNCEMENT LIST: FAMILY AND SOCIAL POLICIES
MINISTRY OF ORGANIZATION: CENTRAL
Established in THE STAFF CLASS
FREE NUMBER OF STAFF
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