MADDE 1-  31/12/1960 and 193 The first number (6) of the 9th Amendment of the Respectable Income Tax Code is the third in the property, which comes after the second phase of the property with the number of the third party.

" Trade, agriculture, or business gain, in real time, Income Tax. The people who do not benefit from the income and corporate tax payers will not be able to take advantage of the exemption of those who have been counted in the country. "

MADDE 2- 193 the property of the law The 32-nci clause is reorganized in the form of the other one.

" Asgar livelihood discount

MADDE 32-Asgarative transition to actual taxation of the fee The discount is applied.

Asgaryarial discount; the calendar year for which the fee is obtained gross gross amount, 50% for the payer itself, and 10% for the person who does not have any income, for large workers in the industrial segment that is valid and played in the industrial part of the industry. to each of their children; for the first two children, 7.5% for children is 5% of children. If the income does not belong to the historical period, the month fractions are based on the discount amounts that hit this time by the full month count. Asgarial livelihood is the amount determined by the amount determined by the ratio applied to the first income slice of the income tax rate on the 3rd item with the amount determined according to this receipt, the calculated tax is applied to the server. No return is made if the part to be destroyed is too much.

is sitting with the payer. or by the taxpayer (including those who have given alimony, including those who have lost their mother or father, who have lost their mother or father) 18 years or so on the board and to fill the 25 years, children, The "big" phrase refers to people who have legal marriage between them.

For the identification of the amount of information, the revenue is obtained from the It is based on the state of civilization and family history in history. For each of the family members who have received fee income, they are applied to the income of one of the family members, with a record of not taking the amounts calculated according to the above rates. In the account of the discount amount for the people, the number of children is considered to be the number of children who have been given the credit.

The Cabinet of Ministers shall be subject to the total amount of discount subject is authorized to increase the annual rate of rate reduction as specified in the second phase, or to reduce the amount of the rate up to the legal rate.

With the application periods and the masup of the Asgarrarian livelihood reduction The principles and principles are determined by the Ministry of Finance. "

MADDE 3- 41 of the 193 The first number (4) of the item is added to the first number (5), and the number (5) has been added, and the other self-contained, accordingly, is being made available.

" 5. Except for the ones written on the fringes of this instance in the 1-to-4 number, the company's owner must have cost over the price or prices determined to comply with the precedents of compliance with the precedents principle. Or if there is a service-or-service-or-service, the cost of the precedents, or the difference between prices and the application of the service and the execution of the price between the price of the price or price of the price is withdrawn.

The contact of the contact owner, the upper part, and the subspace, and the third-degree side The companies, the partners of these companies, the administration of these companies, the administration of these companies, control or control of capital, and other companies that are in control of the company, have control of the company. It counts as a person.

In this bent application, manufacturing and construction, leasing, and leasing, The actions, which require borrowing or giving, fees, bonuses and similar payments, are to be desold or sold at all costs or services.

Differents that are withdrawn from the operation are declared by the person of the relationship In the account of the tax on income or the account of the corporate tax, the taxation actions of the relevant business are adjusted accordingly. The 13th clause of the Corporations Tax Code of 5520 will be applied, regardless of whether they are related to the business and the work that is done with these people. "

MADDE 4- The 75th of the 193 Code The second number (2) of the item (2) is added to the person to come after the first paragraph.

" 5520 companies in the article 7 of the Corporate Tax Code If they are to be true together, it is possible to have at least 50% of the right or co-capital, profit share, or voting rights in Turkey, either directly or indirectly, in the case of real kibys. The current account, whether or not the earnings of the dormitory companies they control, are in place or not. The profit share that includes the year of the period of the period has been closed. In the event that the taxation of taxation in Turkey is subsequently downgraded, the amount of lost profits will be reduced from this amount. "

MADDE 5- 193 The phrase "within four years" of the first receipt of the acquer 80th item (6) is "within five years".

MADDE 6- 94 of the 193 Code The product is added to the product in order to arrive after the first receipt.

" The taxation regime has a Turkish tax system. announced by the Council of Ministers, considering whether to provide a minimum level of taxation with the capacity of taxation and whether or not it has been found in the information. People who are in place in the countries to be in place or in operation (in Turkey, where the natives are located in these countries) ) 30% of the payments made or paid by the cash or account, including whether or not they have entered the subject of the tax or to be paid. tax cuts at the rate. Payments for goods and company stocks sold at affordable prices, at affordable prices, were made with payments for leasing of sea and air transport vehicles. The amount of deductions per payment, such as the port fee, which are required to be completed; each payment type is separate from the subject of the business or the industry The Council of Ministers is authorized to take it down to the legal level or to bring it down to the legal level. No tax cuts are made to the financial institutions of the country's financial institutions, due to their money, interest, and dividends payments and insurance and refunds payments. "

MADDE 7- 193 of the Code 99 It has been reported in the form of the article.

" ARTICLE 99-The contents, contents, and attachments of the Muhtasar affidavit The Ministry of Finance is authorized to bring in a separate statement and to bring in a separate statement of the telkifat. "

MADDE 8- 193 OF LAW 121 Plug-in is added to the pearl item.

" The 94th year of the payments made to foreign institutions. taxes that have been cut under the second receipt of the article, The controlled foreign institution, which is reported in Turkey's annual declaration, can be calculated from the income tax to be calculated on the profits. The tax to be destroyed cannot be greater than the income tax, which is controlled by the foreign institution that is controlled by these payments. "

MADDE 9- 193 of the Code 123 It has been added to the fükra in its possession.

" The implementation of the provisions of the controlled foreign institutions In cases, taxes based on the account of the total tax burden of the dormitory are calculated on the basis of their disburdented foreign corporate profits that will be taxed in Turkey. It can be done by the tax. "

MADDE 10- 92 ncis of 193 "Until the November tenth day of March," the phrase "till the day of March 20th", "until the dawn of February," the phrase "February" is February. " until twentieth day, "as the 20th day of the following month," in the "98" Until today, "the clause" until the next morning's twentieth day, "January, April, July, and October until twentieth day" "January, April, July and October twenty-third day of the month." Until the current time, the second phase of the provisional tax, which is the second one in the second phase of the provisional tax, is the tenth, "clause" of the provisional tax, "the duration of the provisional tax," the statement said. the second month following the period following the period of the second month following the period "and the third party" following the period of the second month following the period "clause". Until the fourth day, the period following the period "until the 20th day of the month following the period of the seventh paragraph of the number of provisional 67 nci items (1)." Until the 20th day of the day ", (14)", "until 31/12/2008", the phrase "2006" is the 45th anniversary of the Value Added Tax Code dated 25/10/1984 and numbered 3065. The "twentieth day" clause in its article is "twentieth day".

MADDE 11- 193 The item in the following is added.

" INVALIDATE ARTICLE 71-The first of this Law is the first of its 80 The actual number of goods (1), (2), (2), (4), and (7) that are counted in the implementation of number (2), (2), (4), and (7), and the goods (real) that were taken before 1/1/2007 of the first fikraid (s). including real estate for farmers who are taxed, including real estate), and the rights of the rights Four years on the basis of taxation of earnings that are not in the process of being used. "

MADDE 12- dated 25/10/1984 and 3065 the first receipt of the 13th article of the Value Added Tax Code (c) is the current state in which it has been known.

" c) Gold, comp, platinum search, execution, enrichment, refining and According to the provisions of the Turkish Petroleum Code, oil exploration activities are provided with the delivery and services of these activities, and the pipeline under the same laws as the same law. the delivery and services of those who are doing these lines, "

MADDE 13- 17 ncis of the Code 3065 The number (b) of the number (2) "is 10% of the capacity of the University and the higher and the colleges and the provisions of the relevant period for the relevant period of 625 to the provisions of the Law," phrase " dated 8/2/2007 and about the provisions of the 55580 Code of Law on the Law of Private Schools 10% of their capacity in the period, and 50% in college and higher education; (4) the "business of the goods and transit regime" of the "business of the goods" clause in the (4) number of self-contained items. " the goods that are in action in the scope of the "business; in the same way as the same;" in the 29th article (2) "from the" people "in the number of" organized industrial zones ", It is currently being started.

 " r) In the active part of the institutions or the municipalities and the provincial private administrials They owe money to banks and their guarantors and banks, with at least two full years of real estate and real estate, and real estate, and real estate, and real estate. Turnover and delivery of real estate and business shares (including those sold at auction sites) to banks.

The institutions that trade the items in the scope of the Israeli scope, The deliverance of real estate and business shares that are in action for the purpose of the purpose of the exception is the exception.

Israel The value added tax, which cannot be charged through a discount until the period of time being loaded and the delivery of the delivery, comes in the account period of the current account period, or as expenses for the detection of the corporate tax property. It is considered. "

MADDE 14- 6/6/2002 dated and 4760 "-Motor cylinder volume 3200 cm³", up to 10%, before the "-Digits" clause, which is attached to the special Consular Tax Code (II) number 87.03 G.T.A.P. 9-place seating, including the "Asgarine" of the number (B) ruler of the list of "added and iii" The "0.0600" amounts included in the "Tax Amount" column of the "Tax Amount" column are not "0.0700".

MADDE 15- 1/7/1964 and 488 the "I." to the number of Stamp Tax Code (1). The number of times (6) in the section "A" and (6) is the number of "III-People, farmers, and immigrants" (9) numbered section of the network (6). It is added to the plug.

" 9. 3285 counts of belonging to the Animal Safe and Zabitasi Act. "

MADDE 16- 2/7/1964 and 492 "Esnaf and Sanitaries Credit and Bail cooperatives" to come after the third section of the Code of Letters, the Third Section of the Code of Exclusities, "with the work to be done due to the inaction of the nev". The cooperatives and the Credit Guarantee Fund are owned and operated by the Company and the Bank's including the bail for credits to be used) "was added, the" I-Tapu "section (20) of the number of" I-Tapu divisions "(20) of the number attached to the Law (4) is the intra-parenthesis of the number (d)." (This price is the price of the not less than half of the estate tax value of the right-to-estate property tax, not more than two times) ", the" XI-Financial Activity allowance "of the" XI-Financial Activity "section of the" The number (a) and (b) of the number of the number (b) are redetermined in the same way as the amount of the numbers.

" a) permission (s) of the installation permission (exchange buffs) if they are authorized (each time) for the year) (11,220. -YTL)

  b) For the people who are authorized to open the proxies (exchange buffs) edited documents (5.610. -YTL) "

MADDE 17- dated 13/7/1956 and 6802 the interest of the first receipt of the 29th (c) of the expense of the expense of the expense of the expense of the expense of the first bank (c) of the expense of the expense of the first receipt of the "bonuses" of the expense of the "bonuses" revenues, " the statement added, as the fourth storm of the 31st article was added. It has been added to the end of the matter; the "banks of the banks" clause in the second phase of the 33rd article are "in their stasis proceedings".

" Insurance companies are related to the insurance treatment they have cancelled. taxes (the part of the period after the cancellation date only) can lower the bank and insurance treatment calculated at the time of the cancellation of the cancellation. Taxes that cannot be lowered in this period may be subject to a discount on subsequent term declarations. "  

" The Ministry of Finance has said that the implementation of this matter has been It is authorized to determine the essences. "

MADDE 18- dated 5/5/2005 and 5345 The number 4 item (g) of the Second Amendment and the 4th article of the Law on the Rights of the People's Rights and Tasks was created as the second part of the Act, " the company said. The "clause" of claims and defence of judges dealing with conflicts is "the phrase" with these inisties. In relation to the disputes that have been created by the authority of the judicial judiciary, it is said to be "present and 33rd" for these mergers. Revenue from the Ministry of Finance to come after the "clause" on issues that enter the task field is the addition of the word "clause".

" g) in the administration and actions of administrative judiciary. In relation to the conflicts created, it is important to address the demands and defence of these mergers, to appeal to the appeal, appeal and tashihi decision path; in the course of the appeal, the appeal is to be made. In order to give a decision; to resolve the grievedity of the complaints; in practice, the conflicts are minimized. to take measures for downloading and the application of the application unit. "

MADDE 19- dated 4/1/1961 and 213 The following item is added to come after the 28th Amendment to the number of Tax-Usul Code.

" entitlement to beanname and payment times

MUKERRER ARTICLE 28-Finance Minister Revenue Secretary of State, It is authorized to re-establish the final day of the declarations and payment periods, which shall not exceed a month from the statutory period. "

MADDE 20- 120 ncis of Count 213 at the end of the article, the following sentence was added after the second sentence of the 353rd item (3); the "ledger" listed in the first case of the 367 nci clause. or the revenue is the "clause" of the "clause" tax office or the ledger. " The fourth and second features of the 377 nci are also reported in the province.

 " The task and the duties of the tax office written in the 4th article of this Law The authority of the tax office, which is operational as a traitor, belongs to the tax office and may transfer this authority to the relevant group directors and/or directors. "

" Finance Minister Revenue Department says the assessment is subject to tax review. are authorized to do so to those who are not in charge. "   

" Tax office issues and tax offices, Finance Ministry An appeal against tax court rulings without the convalor of the Revenue Department (municipalities, governorates, and governorates) in the cases that have been determined by the Revenue Service is under way. They can't go away.

Revenue Department of the United States has said that it is possible to ensure that it is not possible to identify The tax office may transfer authority to the tax office and/or the notebooks for cases where the tax office directorates are taking part in the country's authority to give the deal. "

MADDE 21- dated 21/7/1953 and 6183 the "tax office manager" in the first case of the "tax office manager," the first fund of the "tax office manager," the "tax office manager" (5345), " the director of the tax office said. Tax office, which is established and operational as a traitor to the tax office, "In the case of the director and/or the director of the relevant group, the office of the relevant group and/or the director of the tax office," the director of the department of taxation, "the director of the" office of the book "," the director of the second, "is the" director of the second ". The phrase "(5345 is the tax office authority established as a haiz, and the relevant group manager and/or manager)" was added to the article 90, as well as the " "where there is a real estate," the deed of the estate, "the site of the estate," is the site of the estate, the title of the deed, or the title of the deed. It ' s a weakness. " to the current level.

ARTICLE 22- Large Payers Tax His office said the revenues were collected from the residents, dated 10/7/2004 and the 23rd Amendment of the City of Büyükşehir Municipality (b) of the City of Büyükşehir, to the municipalities of Büyükşehir. until a new regulation is calculated on the share of the required share; these taxpayers are legally or The city of capital city, located in the city's capital city, is the city's capital city, which is declared by the company and is paid for by the company, and is the capital city. The metropolitan municipality is based on the presence of the taxpayer. The current installation of the Revenue Service is on 5/5/2005, and in accordance with Article 23 of the Code 5345, the company is responsible for the provision of the party. The Ministry of Finance is authorized to determine the principles and principles of the implementation of this matter.

MADDE 23- dated 4/1/2002 and 4734 The following are added to the following: the end of article 10 of the number of Public Ale Law.

" Install Social Security in relation to the fourth fikrans; (c) me The scope and consistency of the social security premium debt by taking the appropriate view of the Institution; (d) relating to the benefit of the Revenue, by taking the appropriate view of the Revenue Department, and the taxes to be covered by the tax debt; type and amount. authority.

As a commitment to which documents are requested in this clause The installation process is determined by the Install. In the event of a non-commitment to the promise of a commitment to the fact, or the commitment of a willing party on a tender, if the document is not given before the signing of the documents, the event will be temporary. The revenue is saved. "

MADDE 24- dated 29/1/2004 and 5084 The Law of the Count of the Count, and the Dignity of the Israeli Code, and the Business of the People;

A) the 1st and 4th (a) of the 3rd and 4th "thirties" of "thirty" and "tens" of them, (b), were the ones that were stolen in other parts of the corporate tax payers "income and corporate tax payers prior to 1.4.2005." in the current location,

B) 5th article " First of the 2nd article of this Law (b) In favor of real or legal entities, which are entering at least ten employment preserves in prescribed provinces, the Treasury, private budget setups, municipal private administrations, or municipal land or municipal property. It is possible to establish the right of the irate, which is a total of nine years of experience and continuous quality, over the arsars. This includes the public and the need for the building and the construction of a needy land or land that has yet to be operational, and is also covered by this. However, if organized industrial or industrial zones are found within the property of the county, where the requested construction is found, there is a major parcel to be allocated for the yachts that can be located in these regions. Searches for the unfound.

31/8/1956 and the number of Forest Laws 6831 The state may be allowed to use a cranknine-year fee for unavailability of the state, due to the provision and saving of the state. The provisions of this Law's 2-nci clause (a) in the remainder of the year prior to the exclusion of the other provinces (except in Gökçeada, Bozcaada), are the provisions of the 5th article in effect on 31/12/2006 of

You will be allowed to establish or use the Israeli right Implementation projects with plans that do not have a zoning plan are included in the pre-allow period, which is given at no cost.

The number of workers to be executed, the subject of the subject of the subject of the yacht It is mandatory to comply with the period of five years from the date of operation.

You are not subject to a no-charge or use permission for the use of The total amount of the amount of time to be verified is no less than three times the amount of rail that will be appreciated by the cost of the cost of this administration.

The implementation of this material is in the process of public and essential Finance. It is determined by the Minister. " in the current location,

C) by combining the first and second fisars of the 6 ncu clause, " In the provinces under the bendi of the 2nd article (a), to be implemented until 31.12.2008, the first of which is operational since 1.4.2005 and is before the date of 1.4.2005 with the operations of the original operational and continuous livestock (water products) from operations that have started to operate and the main ten workers are operational. including chicken and chicken), organic and biotechnological agriculture, cultural fungi, and compost, seracılük, seed and sobriety, industrial, mining, tourism accommodation 20 percent of the electrical energy costs involved in the activities of the facility, education, or other areas of the facility are Treasuries. This orana, for each of the workers after 1.4.2005, began operating before 1.4.2005, but after the date of 1.4.2005, the company has started and has been working for the company after 1.4.2005. 0.5 points are added for each subsequent execution. The percentage will not exceed 50 percent for the operations involved in activities in organized industrial or industrial zones, and in other areas, the percentage will not exceed 50 percent. " in the current location,

is currently being started.

D) An ad-hoc clause is added to the 5084-numeric code.

" SUPERSEDE MADDE 2-Support in the 3rd, 4th and 6 ncis of this Law And, from the date of the release of this Code 5 years from the date of release of this Law, the companies in Gökçaada and Bozcaada will also benefit from the registration of the articles on these items. "  

MADDE 25- dated 29/6/1956 and 6762 The number of 26 ncis of the Turkish Commercial Code has been reported in the second phase of the Turkish Commercial Code.

 " Trade-in trade under the provisions of the Code of Letters of 492 After the rejection of the record allowance and returns, 25% of the remaining amount is transferred to the relevant room to be saved. "

MADDE 26- dated 19/3/1969 and 1136 The number of "three percent" of the first line (a) of the 180th issue of the Solicitor Law is added to the end of "two percent", and the end of the same clause is added to the end.

" determined by the Ministry of Finance for definitive account results from two years ago The total amounts were based on 492 counts of Excluded Excludes (1), (2) and (3) one per cent of the money received by the number of fees, excluding the fines of one per cent; each year to the end of March. until the Turkish Bar Association is considered and required The financial expenses related to the defence and the acting of the delegate are paid from this account. This account is used for financial expenses related to the exclusive self-defense and proxy duties, and the money that is not spent in the year is transferred to the same year as the following year. The barolooms of these money, spent and personnel working for the service will be used by the Minister of Justice and the Turkish Bar Association to be co-hosted by the Minister of Justice. is edited. "

MADDE 27- dated 15/11/2000 and 4603 The provisional article about the Law of the Republic of Turkey, Ziraat Bank, the People's Bank of Turkey, the Bank of Turkey, and the Turkish Real Estate Bank Anonymous, were added to the law.

" MADDE 9-The Citizens Bank of Turkey is the paid capital of the United States. Privatisation of the new Turkish lira in the scope of the New Turkish Privatisation of the capital on 9/12/2004 and 5274 of the shares in Turkish Commercial Code. 100 TL reputable stocks owned by the shareholders of the President of the United States; 1 TL; 1 TL; 1 TL; Stock certificates of 500 TL; 5 TL as of 1 YTL and 1 .000 TL; and 1 YTL; 1 YTL; 10 shares of reputable stock are completed. This completion is made without a sufficient transfer of the Bank's capital's shares to a sufficient number of shares of the Company's shares. In addition, shares of different reputable companies are translated into shares of a number of reputable people's reputation. In this way, the completion steps are pushed to the Bank's stocks Pay Book. The provisions of the Turkish Commercial Code do not apply the provisions of the written stock.

The main commitment to the following are the following The provisions of the law on 9/12/2004 and the number of 5274 Turkish Trade Laws were imposed on the former and followed by the registration of the country's Trade Registry. Stocks don't make judgments. The main commitment to be made under this article will be made in accordance with current legislation within two months from the date of the date of this article. "        

with the total number of institutions, including 3816 ATagPreserver,b,186,226invoices for treatment services received by universities until 31/12/2006 until 31/12/2006, as well as those found by the universities and the Union. And their attachments are controlled after the fact that the first in the world is reconcilable. They will be destroyed.

MADDE 32- This Law;

a) items 3, 4, 5, 8, and 9; items 10, 193, The current state of the provisional 67 nci (14) of the law is valid, with items 11, 25, 26, 28, 29, 30 and 31 tentative and temporary 3 items valid from 1/1/2007. on the date of release,

b) 2 nci item will be obtained from 1/1/2008 in the release date to apply to the revenue,

), with a 16 ncu clause, with respect to 492 and a number of (8) "XI-Financial Activity Allowance" (7) provisions of the number (7) on 1/1/2008,

d) On the release of Digit items,

enters the current process.

MADDE 33- The provisions of this Law The Council of Ministers executes.