Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k5615.html
Law No. 5615
Acceptance Date: 28/03/2007
Article 1 Income Tax Law No. 193 dated 31/12/1960 of the first paragraph of Article 9 (6) of the third paragraph from the paragraph after the second paragraph is amended as follows abolished.
"6. used in home sewing, embroidery, food processor, with the exception of iron and other machinery and appliances, and on condition that the use of motive power to get outside workers; sit on their towels they had made in the house, covers, sheets, socks, carpets, rugs, woven products, the product shall have produced trimmings leather, mesh, lace, all kinds of embroideries and souvenirs, mats, baskets, brooms, mop, brush, artificial flowers, stamps , sequins, beading, crochet knitting works, rope, the tarhana, noodles, ravioli, such as those who sell goods without opening the workplace. These products, followed by the sale of the commercial market, and corporate income due to agricultural or professional activities except those who organized the taxpayers; organized bazaars, festivals, fairs and sold in government offices and institutions temporarily determined is not an obstacle to benefit from the exemption. "
" commercial, agricultural or professional gain thus with those subject to income tax on the actual procedures mentioned above works income and corporate commitment to tax payers who trades in a way that is not benefit from the exemptions. "
Article 2 of Law No. 193 abolished along with the title of Article 32 is amended as follows.
"Minimum subsistence allowance Article 32
charge of the taxation procedures in the real minimum subsistence allowance is applied.
Minimum subsistence allowance; At the beginning of the current calendar year in which obtained the annual gross wage and the minimum wage applied to workers older than 16 years working in the industrial sector; 50% of the taxpayer for himself, for his wife and a 10% working without any income, including separately for each of the children; 5% to 7.5% for the first two children are other children. In case of a partial period of the income, deduction amounts are based on fractions of months corresponding to the period considered by the full moon. The minimum living allowance, with the amount determined in accordance with paragraph 103 of this third rate applied to the first quintile of the income tax rate is found by multiplying the amount of the substance is applied by deduction from the calculated tax. refundable if not more, which will be deducted.
Discount in practice "child" refers to taxpayers with sitting or cared for by the taxpayer (alimony paid, adopted with included sitting with taxpayers from grandchildren lost their mother or father) 18 years of age or who have not completed the age of 25 is in charge of children, "wife" is understood to mean, It refers to the bond between the people in legal marriage. In determining the amount of the taxpayer
discount, marital status and family status, the date on which the income is earned shall prevail. Discount, not to exceed the amount calculated according to the above rates, fees separately for each of the family members receiving the income is applied to only one of the spouses for income children. In the calculation of the amount of allowance for those who divorce, the number of children the support they provide is taken into account.
Council of Ministers, subject to deduction does not exceed the total amount of the annual gross amount of the minimum wage will be provided to increase the minimum subsistence allowance rates specified in the second paragraph are authorized to download or to the legal rate.
Minimum subsistence allowance of the application period and offset shape with the principles and procedures relating to other matters determined by the Ministry of Finance. "
Article 3 of Law no 193 Article 41 of the first paragraph (4), following to come after me, (5) number He added and other paragraphs were rearranged accordingly.
"5. This paragraph 1 to No. 4, except for transactions written in paragraphs, the owner of the enterprise, related parties, their counterparts in the prices or are found to be contrary to the principle purchasing goods or services or if there is traded peers ACE enterprise Owner- with appropriate price or prices applied cost or the difference between prices made against the entity deemed to have resigned from the company.
Enterprises owner's wife, siblings and, third degree yansoy and beech relatives with companies that directly or indirectly partner is found, these companies are partners, the company management, other companies under its control in terms of control or capital shall be deemed related persons.
In this paragraph applications, manufacturing and construction, making the lease and the rent, borrow money taken or given, wages, bonuses and other payments transactions that require each case and considered purchasing goods or services or the sale of the condition.
Deemed withdrawn from business differences into account in the calculation of the associated person has been declared by income or corporate tax base is associated with a person's taxable transactions were corrected accordingly. Related person and that person with respect to matters not covered in this article about the transactions made, 5520 Tax Law Article 13 of the shall apply. "
Article 4 of Law no 193 Article 75 of the second paragraph (2) subparagraph after the first paragraph The following paragraph has been added to.
"5520, if you happen with the conditions in Article 7 of the Tax Act; Directly or indirectly, individually or jointly resident real persons in Turkey, dividends or vote at least% to have 50 by the check that overseas the right to use affiliates earnings are distributed or not, as of the year including the month of the closing of the subsidiary's fiscal year distributed dividends counted. In case of subsequent distribution by the subsidiary's earnings have been taxed in Turkey, of which the taxation of dividends obtained is deducted from this amount. "
Article 5 of Law no 193 bis Article 80 of the first paragraph (6) the number stated in paragraph" within four years " "within five years," as amended.
Article 6 of Law No. 193, the following sentence is added to Article 94 to come after the first paragraph.
"The taxation regime, and that taxation capacity with the Turkish tax system is providing any taxation possibility of at least the same level and by taking into consideration of whether there is exchange information, Ministers to the resident or operating in the country will be announced by the Council (established in Turkey including businesses in those countries which) cash or account with or through any payment accruing to the payment of that entered on the subject of tax or payment is made 30% tax deduction regardless of whether the deed is the taxpayer. Precedent to the payments for purchased goods and equity investments at reasonable prices, without precedent at affordable prices, sea and air transport of the required supply our toll in terms of the completion of the work done by payments made for hire, port charges, such as the rate of deductions on the payments; each payment type, sector of activity or to identify separately as of Ministers to bring up the download or legal level of Directors is authorized to zero. principal on borrowings obtained from financial institutions abroad, interest and dividend payments to the insurance and reinsurance payments, the tax deduction will be made pursuant to this paragraph out. "
Article 7 of Law no 193 of the Article 99 is amended as follows.
"ARTICLE 99- withholding the declaration form, content and attachments to bring obligation to separately return as and withholding issues determining the Ministry of Finance is authorized."
ARTICLE 8 No. 193 of the Law Article 121 is included in the following paragraphs.
"On the payments made to the controlled foreign corporation Article 94 The tax withheld in accordance with the second paragraph, which is controlled annual declarations theme reported in Turkey will be calculated on the profits of foreign institutions may be deducted from income tax. Will be deducted from taxes, foreign institutions can not be controlled more from the income tax corresponding to the income from these payments. "
Article 9 of Law No. 193, Article 123 is added to the article.
"In cases where the application of the provisions relating to controlled foreign corporations, foreign taxes for the calculation of the subsidiary's total tax burden, provided they have paid can be deducted from the income tax liability of foreign corporations profits that are checked will be taxed in Turkey."
Article 10 of Law no 193 of 92 th place in the substance "of March until the fifteenth day of the evening," the phrase "the beginning of March until the twenty-fifth day of the evening," as "of February until the fifteenth day of the evening," the phrase "the beginning of February twenty-fifth day until the evening, "is located in Article 98 shall be" up to the twentieth day of the next month in the evening, "the phrase" up to next month's twenty-third day of the evening, "as" January, April, until the evening of the twentieth day of July and October, "the phrase" January, April, twenty third of July and October day until the evening "as repeated 120 th in the second paragraph of the article" the statement while the temporary tax three months of the second month following the tenth, "the phrase" the statement while the temporary tax three months of the second month following the fourteenth "located in the third paragraph," the period of the second month following the tenth day until the evening "to" period of the second month following the fourteenth day until the evening ", temporary Article 67 (1) of the seventh paragraph of paragraph" period the following month until the twentieth day in the evening " the phrase "twenty-third day of the month following the period until the evening" (14) located in the subsection "2006" to "31/12/2008 up to history"; In addition, the Value Added Tax Act 3065, dated 25.10.1984 located in Article 41 of the "twentieth day" to "fourth day" has been modified.
Article 11 of Law No. 193 is included in the following article.
"PROVISIONAL ARTICLE 71- This law repeated with Article 80 of the first paragraph (6) number on the implementation of the clause, Article 70 of paragraph (1), (2), (4) and (7) the number listed in clauses and 1 / 1/2007 of the goods that have been acquired before (including farmers taxed on the actual procedures real estate they use in agricultural production), and rights taken four years mainly in the taxation of gains from disposals. "
Article 12 10.25.1984 dated and 3065 Value added Tax Law, the first paragraph of Article 13 (c) has been amended as follows.
"C) Gold, silver, platinum search, business, enrichment, according to the refining and Turkish Petroleum Law, including for oil exploration activities, the delivery made to those who carry out these activities, and according to the same law with the provisions of services to those who transport by pipeline, the construction of this line and delivery made for the modernization and services, "
Article 13 3065 Law Article 17 (2) of paragraph (b) of paragraph in the" Universities and colleges with dated 8/6/1965 and No. 625 Law on the subject by the private schools 10% of capacity in the relevant period, "the phrase" subject to the provisions of Law No. 5580 dated 02.08.2007 of private schools by 10% of their capacity in the relevant period, and in 50% of colleges and universities "form; (4) paragraph (o) is located in subparagraph "subject to processing goods," the phrase "under the operation of the subject goods in transit regime traded goods" form; The same paragraph (r) shall be as follows: Article 29 (2) the number of the paragraph in the "business" is the phrase "business with the organized industrial zones" has been changed to.
"R) the property of the special provincial administration with active or municipalities the institution, at least two subsidiary located in full year for shares and property sale by the actual transfer and delivery with banks owed and guarantor of the debt to the provision of real estate and equity investments (including sales made at the auction premises) to banks rpm and deliver.
institutions who trade in securities within the scope of exceptions, for this purpose they take delivery of its real estate and equity investments in assets are exempt from VAT.
On the acquisition of non-delivery of securities under the exemption incurred and can not be resolved through the delivery of discounts up to that era of value added tax, income or corporation for the account that delivery is made period is considered as expense in the determination of the tax base. "
ARTICLE 14- 06/06/2002 dated 4760 and attached to the Special Consumption Tax Law (II) numbered list Customs Tariff 87.03 Located in numbers "- others" before the phrase, the tax rate to be 10%, "- engine cylinder capacity of 3200 including the driver exceeding cm³ 9 people are living ones" will be added, and (III) the numbered list (B) scale of "Minimum Sum Tax amount "column located in the" 0.0600 "amount" 0.0700 "as amended. Article 15
01.07.1964 No. 488 annexed to the Stamp Duty Law (1) of the table "I. Contracting papers relating to "section (A) of the following paragraph (6) of the paragraph (2) of the table" III-workers, farmers and papers relating to immigrants "following the section (9) of paragraph has been added.
"6. Used vehicle sales contracts (1.5 per thousand), "
" 9. 3285 Animal Health and Inspection Act certificates of origin issued in accordance. "
ARTICLE 16 - 07.02.1964 dated and 492 numbered Charges in the third paragraph of Article 123 Article" never changes with the action to be taken because "to come after the phrase" tradesmen and Craftsmen credit and Guarantee cooperatives (these cooperatives, including with the credit Guarantee Fund Management and Research Corporation by guarantee will be given for loans to be extended from the banks) "will be added, the attached (4) of the tariff" I- Buying process "section (20) number of paragraph (d) the provisions in brackets in me "(this fee on merit facility is less than half of the real estate property tax value can not be more than double)," as amended, attached (8) of the tariff "XI Financing Activities Fees" section (7 ) paragraph (a) and (b) the amount contained in the paragraphs has been redefined as follows.
"A) The competent institutions (foreign exchange offices) establishment permits (for each year) (11.220.-YTL)
b) the competent institution (foreign exchange offices) documents issued to open the branches (5.610.-YTL) "
Article 17 13.07.1956 dated and 6802 numbered Expenditure Tax Law Article 29 of the first paragraph of subparagraph (c) the" bonuses " to come before the words "with interest income obtained from the Central Bank issued liquidity instruments," it will be added to the fourth paragraph of Article 31 be amended as follows and added the following paragraph to the end of the matter; In the second paragraph of Article 33 "in the inter-bank foreign exchange transactions" it shall "in foreign exchange transactions" has been changed to.
"Insurance companies, tax relating to cancel their insurance transactions (which belongs to the period after the date of cancellation is only part of it), banking and insurance transactions, calculated at the time when the cancellation occurred can download it from taxes. deductible taxes during this period can be reduced in the next term returns. "
" Ministry of Finance, the procedures for the implementation of this article and is authorized to determine the principles. "The Organization of
Article 18 5/5/2005 No. 5345 dated Revenue Administration and the Law on the Duties of Article 4 (g) shall be as follows, in the second paragraph of Article 24 "demand this process before the courts related to the conflicts generated in relation to, and make defense" to "due to this process with other processes created in before the administrative jurisdictions demand that authorities, with regard to the conflict and to make defense "as amended and Article 33" in matters within the Presidency's mandate "to come after the phrase" in reference to the Ministry of Finance Revenue Administration in the Presidency "has been added.
"G) due process and the actions demand that authorities, with regard to the conflict created in the administrative and judicial authorities are in defense, if necessary appeal, appeal and revision of the decision to go to the road; Whether navigating to give consent to go to appeal in respect of the provincial organization; to decide on the complaint application; the practice of minimizing the conflicts that and take measures to ensure unity in practice. "
213 dated 4/1/1961 Article 19 Taxes The following article has been added to Article 28 of the Procedural Law after.
"To submit a declaration and authorization
repeated the payment period ARTICLE 28- The Ministry of Finance Revenue Administration, the declaration of the administration and payment period of the last day, not to exceed one month from the legal duration is authorized to determine again."
ARTICLE 20 213 Article 120 of Law No. following the end of the paragraph, of Article 353 (3) of the following sentence added to come after the second sentence of the paragraph; in the first paragraph of the 367 Article "of the revenue, or revenue district offices" to "tax czar or the revenue" form, fourth and fifth paragraphs of the 377 article has been amended as follows.
"In Article 4 of this law in writing the tax authorities of the duties and powers of having to operate as the tax department of the correction authority belongs to the tax office of chairman, president and to the authority of the relevant group manager / or delegate to managers."
"Ministry of Finance Revenue Administration, determination in question is authorized to make in the not authorized to tax inspection. "
" tax czar with the tax authorities, the Ministry of Finance Revenue Administration determined by the amount in excess of cases in the Revenue Administration of (special provincial administrations and municipalities, governors) consent to receive from the tax court decisions against They can not go to appeal.
Revenue Administration, provided that limited hadlerl to be determined, consent to authorize the tax office for cases in which the parties to the tax office of the presidency and / or transfer of revenue. "
Article 21 07.21.1953 dated and 6183 Public in the first paragraph of the Debt Collection Procedure of the Law on Article 17 of the "tax office director's treasurer upon written request," the phrase "tax office manager (established as having the authority to tax authorities in accordance with the 5345 Law No. activities to the tax office in the presidency of the relevant group manager and / or director's) is treasurer upon written request and / or the tax office chief, "as amended, involving" the director of the second paragraph "after the phrase clause to come" (established as having the authority to tax authorities in accordance with the 5345 Law No. operations in the tax department headed in related group manager and / or director) "will be added, situated in article 90" shall consist of ground land registry guard the property is located. "to" place the land registry guard the property is located, or shall consist person will delegate. "in the present.
Article 22 Large Taxpayers Department of the revenue collected from taxpayers, 07.10.2004 dated and 5216 Metropolitan Municipality Law Article 23 (b) shall be in accordance with metropolitan until a new regulation to calculate the margin required to be allocated to municipalities is made; the taxpayers, legal or found that the metropolitan municipality of the business district, in which the liabilities due to subsidiaries, declared by subsidiaries and provided that includes income tax made payments on behalf of the branch is greater where the branch's obligations municipality shall prevail. Of Revenue Administration dated 5/5/2005 concerning the establishment of the Law No. 5345 and the 23th case of replacement of the obligation under Article branch is also done according to this article. Ministry of Finance to determine the principles and procedures for the implementation of this article is authorized.
Article 23 dated 4/1/2002 and 4734 to the end of Article 10 of the Public Procurement Act is included in the following paragraphs.
"The Authority of the fourth paragraph; (C) With respect to subparagraph Social Security Institution scope and amount of the social security premium debts With the consent of; (D) With respect to paragraph, taking the opinion of the Revenue Administration tax liability will fall within the scope of the tax; As kind and is authorized to determine the amount.
Which was undertaking the required documents to be submitted under this Article shall be determined by the Authority. temporary guarantees are recorded as revenue excluded from the tender, which in this case does not deliver false issues, including undertaking submitted or before signing the state contract documents confirming received committed by the bidder on the tender. "
Article 24 1/29/2004 dated 5084 No. Some Laws of Investment and Employment Promotion Act Amending;
A) Article 3 and Article 4 of the first paragraph (a) mentioned in paragraph "thirty" statements "on", (b) if I have "come who start work before the date of 04.01.2005 and institutions who run the minimum ten workers from taxpayers the actual place of business workers, "said,
B) of Article 5 "of this Act the first paragraph of Article 2 (b) stipulating the investment of at least ten persons were employed in the provinces mentioned in paragraph entry on behalf of a natural or legal person; Treasury, a special budget to organizations, provinces forty-nine year term on the management of private or municipal land transfer or land can be independent and permanent easement. It belongs to the public on the real estate and investment needs of non-land or land which has not become operational on the premises and is also considered in this context. However, it requested the county where the real estate is located, or if there is an organized industrial zone in civilian industry boundaries, to be allocated for investments that could take place in the absence of vacant parcels must be sought.
Dated 08.31.1956 and the subject of the 6831 Forestry Law, except for the area, because it is located under the provisions of the State and not be saving easement on immovable property and be allowed free use of the forty-nine year term. This Law Article 2 (a) of the development is outside the scope of paragraph In the other provinces in the priority areas (Gokceada, except Bozcaada) in relation to the free investment allocation, Article 5, the provisions in force on 31/12/2006.
Easement right to be established or to be given permission to use the plans of the development plan without real implementation of projects, the transfer is done in the preliminary permit period.
The number of workers to be employed, the company put into operation from the date of issue of investment must be followed for five years. by
investors, whether completion of compelling the stipulated time except for reasons of fifty percent or more of the investment or properties on that making any investment within one year from the commencement date of investment or it is determined that termination of the activity after the operation, the easement and use permission contract severe violation counted and any judgment in this case regardless of the easement on immovable property shall be canceled or muhdesat use permit, floor foreclosed financial administration. In this case, the authorities' easement deed be canceled ex officio at the request of administrations and property in the current year the project received one percent of the cost of compensation. by
investors, force majeure, except for the prescribed period of investment of at least percent non-completion of the investment, despite the realization of fifty or predicted the number of jobs Failure at a rate exceeding ten percent of the bonus as plant been easement or permission to use the converted to bedelliden. The annual operating cost of the easement or permit is five thousand of the current year cost of the investment project.
Bonus easement or the total amount of investments to be made on the real issues permission to use this in real financial administrations of not less than three times the market value to be appreciated.
Principles and procedures for the implementation of this Article shall be determined by the Ministry of Finance. "Shape,
C) 6 combining the first and second paragraphs of the article, "to be implemented until 31.12.2008 Article 2 (a) provinces under item, which came into operation from the date of 04.01.2005 and minimum ten workers running businesses since the 01/04/2005 before operational and the company that runs the minimum ten workers; actively and continuously animal (including aquaculture and poultry), organic and biotech farming, mushroom cultivation and compost, greenhouse, certified seed and cold storage with the manufacturing industry, mining, tourism accommodation facilities, a power operating in the education or health twenty percent of the energy costs borne by the Treasury. This ratio; Since then activity from 01/04/2005 for a minimum number of each employee in the company, while the company became operational before the work begins after this date 04/01/2005 and added 0.5 percentage points for each worker after the minimum number of workers. The rate paid by Treasury, organized industrial or fifty percent for businesses operating in the industrial zone, for enterprises operating in other areas can not exceed forty percent. "shape,
has been changed.
D) Law 5084 has been added to the following temporary items.
"Provisional Article 2 of Article 3 of this Law, Article 4 and Article 6 of the in-house support and incentives from the date of publication of this Law for a period of 5 years, Gökçeada, provided the conditions of transport in this matter and also benefit businesses in Bozcaada." | No. 6762 dated 29/6/1956 || Article 25 second paragraph of Article 26 of the Turkish Commercial Code is amended as follows.
"492 numbered Charges Law transferred the collected trade registry fees in accordance with rebates 25 percent of the amount remaining after deduction of the relevant room revenue to be recorded."
Article 26 03.19.1969 dated and 1136 numbered Law on Lawyers of the 180 th the first paragraph of Article paragraph (a) of the "three percent" used "two percent" as amended and added the following paragraph to the end of the same substance.
"The Ministry of Finance on the basis of the total amount which is determined according to the final account the results of two years ago 492 numbered Charges related to the Law (1), (2) and (3) Except fines in administrative qualifications with one percent of the fees charged according to the tariff as a percentage of fines; By the end of March every year, Turkey will be transferred to the account opened in the name of the Bar Association and current expenses related to the mandatory defense attorney and assignments will be paid from this account. This account is used for current expenses related exclusively mandatory defense attorney and the assignment and the money not spent during the year, it transferred the same next year. This distribution between the bar associations of the money spent and matters related to the personnel to be employed for this service, with the Ministry of Justice, by obtaining the opinion of the Ministry of Finance regulation to be issued jointly by the Union of Bar Associations of Turkey. "
Article 27 15.11.2000 dated and 4603 Turkey TC Ziraat Bank, Halk Bank of Turkey Turkey Real Estate Bank Corporation and the Law on Joint Stock Company is included in the following temporary items.
"Provisional Article 9- Turkey Peoples Bank Inc. shares forming the share capital under the Law No. 5274 dated 09.12.2004 Amending the Turkish Commercial Code to ensure that the adjustment to the New Turkish Lira; Privatization in paid-in capital to shareholders outside the Presidential Administration of £ 100 nominal value shares; 1 YTL nominal value 1 500 TL nominal value shares; 1 YTL nominal value of 5, and 1 .000 per share of nominal value; 1 YTL nominal value of 10 shares to complete. This complete process, without increasing the Bank's capital, the Privatization Administration is done free of charge through the transfer of shares in a sufficient quantity of the Presidency. In addition, the Privatization Administration shares with different nominal value of 1 YTL nominal value shares will be converted to the Presidency. In this way, it will be completed operations, the Bank's shares are entered in the Share Registry. Provisions of the registered shares transfer of the Turkish Commercial Code do not apply.
Be done in relation to these transactions on amendments 12.09.2004 dated and 5274 numbered provisions of the Law Amending the Turkish Commercial Code applies and shall not be accepted old shares after the registered to the amendment of the Trade Registry. This article from the date of entry into force of maximum two months, to be made under this Article is performed in accordance with amendments to existing legislation. "
ARTICLE 28 17.09.2004 dated and 5234 numbered some Law and the Law Amending the Decree temporarily the last sentence of the first paragraph of Article 1 is amended as follows.
"Monthly gross proceeds from the annuity will be recorded rate, revolving as it is downloading the Minister of Finance authorized up to 1%."
Article 29 07.06.2005 dated and 5362 numbered Tradesmen and Artisans of the Professional Association of Law Article 69 of the first the second sentence of the paragraph is amended as follows.
"Received this mortar rebates income unity about 25 percent of the amount remaining after deduction of the transfer to be recorded."
Article 30 02.09.1983 dated and 78 numbered Institutions of Higher Education Instructor of the Decree on rosters the following sentence is added to come after the first sentence of Article 8 of the annex.
"The rise of vocational schools of higher education will be determined by the Board of expertise or live instructors are exempt from central exam will be appointed. Those appointed to this status in vocational schools, vocational colleges not be assigned to a unit of universities or institutes of technology outside expertise and can not be assigned. "
Article 31 of Law no 193 bis Article 121 is repealed.
According to the Provisional Article 1
dated 03.23.2005 and numbered 5320 Criminal Procedure Law Enforcement and Implementation of the Law on the Form dated 06/12/2006 and unchanged with the previous Article 30 of Law No. 5560 Article 13, 19/12 / 2006 to the Criminal Procedure Code in accordance with the Bar by counsel and fees to be paid to appointed counsel in the proxy provisions of the rest of the amount is paid by accrued benefits will be transferred to the Ministry of Justice budget to be paid by those concerned. The principles and procedures relating to payment by the Ministry of Justice and the Bar Associations of Turkey is determined jointly by the Union.
Provisional Article 2- transactions related to tax deductions of wage earners will be deducted from pay income tax in 2007 in relation to 2006, No. 193, Income Tax Law of the removed duplicate repealed by this Law concluded in accordance with Article 121 of the judgment.
PROVISIONAL ARTICLE 3 16.05.2006 dated and 5502 the Social Security Administration Act and the Social Security Institution transferred to the Pension Fund of the General Directorate of Social Insurance Institution and Bag-Kur with 18.06.1992 dated and located under the 3816 Act to be set-off in relation to the amount the Ministry of Health due to all health institutions and organizations from 31/12/2006 until the date received treatment services provision amount related to the Ministry of Health in 2006, with the revolving fund to be paid to the general budget of the monthly gross revenue, to renounce claims and Finance reconciliation through the leaves as needed Minister of Labour and Social Security Minister and the Minister of Health is authorized jointly. The Minister of Finance is authorized to make any necessary regulatory procedures in this regard.
University hospitals 80% of the Social Security Institution transferred to institutions amount remaining after payments 31/12/2006 until the date of the treatment services on account of the invoice amount they held the money, review progress or review completed but agreement of 6% of the not invoiced amounts provided and then, if all other payments will be paid the remaining amount to be deducted. These payments will be canceled after the remaining amounts and do not make any claims and claims for cancellation of the part. all necessary regulatory procedures in this regard to the Social Security Agency is authorized.
With the above agencies with regard to the scope of 3816 Law on universities and the Ministry of Health due to all health institutions and agencies therapy services received up to 31/12/2006 held against the invoice and attachments, according to procedures in the first paragraph to be checked after the fact compromise that regardless destroyed.
Article 32 of this Law;
A) 3, 4, 5, 8 and 9 of agents; Article 10 of 193 of Law No. provisional Article 67 (14) changes in the provision relating to paragraph 11, 25, 26, 28, 29, 30 and Article 31 Temporary 2nd and temporary Article 3 of the 1/1/2007 the publication date, to be effective,
b) Article 2 is the date of publication to be applied to income obtained from 1/1/2008,
c) Article 13 of the 3065 Law, Article 17 (2) of paragraph (b) changes in provisions made in paragraph of Article 17 of Law No. 31 of 6802 amending the provisions of Article 24 of the publication of the article and the following menstruation,
D) Article 16 and 492 of Law No. attached (8) of the tariff "X-Financial Activities Fees" section (7) on the provisions of 1/1/2008 for the paragraph,
d) Other items in the date of publication It enters into force
Article 33 of this Law shall be enforced by the Council of Ministers.
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