The Turkish Grand National Assembly Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. The Law On Holidays To Be Established A Financial Services Professional

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. MA­LÎ TA­TİL İH­DAS EDİL­ME­Sİ HAK­KIN­DA KA­NUN

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Warning: The Law you are viewing is considered to be accepted at the General Assembly of the TBMM. It does not contain any later delics if it exists.




Kanun No. 5604


Acceptable Date: 15/3/2007      


MADDE 1- (1) Every year from one of the months to twenty (including twenty) the financial holiday is applied. If the last day of June is the day of the holiday, the financial holiday is the day after July following the first day of the month.

(2) The last day of a financial holiday, followed by the last day of the holiday from date to seven days after date:

a) The disclosure of statements that should be given in the term of the brain, in the case of the brain times.

b) The tax, picture, which is a mediocre holiday, in a tarhiyatta, whether you're a person or an administration. and payment period for tax penalties and delay fees with fees.

c) Do not request or receive a penalty in order to extend the taxes and/or cut penalties that have been cut. to take advantage of the provisions of the United States.

d) To give information that should be given under the provisions of the Continuum Periods of time.

(3) Accounting record required at certain times according to the provisions of the Tax Code of Law Litigation times, notification times, and tax-related notices are not available for the duration of the financial holidays. The specified times will start to process again from the end of the financial holiday.

(4) Court decision or the request of the Commonwealth's prosecutors, or the Tax Procedure Code In the course of the course of the financial holiday, the purposes of a notebook and documents cannot be requested, except for the purposes of the search for the duration of the financial holiday, except for the inspection of the property.

(5) During the holidays, except for those who are subject to the claims of tax and criminal negligence and requests for information are not reported to the taxpayers, the tax and the criminal charges. However, during the holiday period, the deadline is to push through on the last day of the financial holiday, as they are in the process of being real.

(6) This is the law on the scope of this article, which ends in seven days following the end of the financial holiday. The administrative times are due to expire at the end of the seventh day's shift from the date following the last day of the financial holiday.

(7) Tarh and/or collected by customs administrations, provincial private administrations and municipalities No financial holidays are applied in relation to taxes, images, and expenses.

(8) Payment in taxes that are based on the statement and are extended due to the expiring term of the property period (with a record of staying within the same month), extending from the last day of the extended statement until the end of the third day of work.

(9) The Finance Minister covers the coverage of time and business due to financial holiday practice. It is authorized to determine the real and essential holiday practice.

MADDE 2-  (1) A period of time for which a period has been declared dates dated 5/5/1983 and numbered 2821, dated 25/8/1999 and numbered 4447, dated 22/5/2003 and numbered 4857, according to the British Code of Labor, which was a national Statement, notification, and payments due to accident and occupational disease notices; dated 2/9/1971 and number 1479 Tradesmen and Artists, and the Social Insurance Institution Law dated 17/10/1983 and 2926, dated 17/10/1983, dated 17/10/1983 and numbered 506, dated 17/10/1983 and numbered 2926. The statement, notice, and notice that the benefits of the Social Insurance Act, 17/10/1983 and 2925% Tarim People are obligated to make the benefits of the Social Insurances Act, and the occupational disease notices remain. payments are deferred until the durations specified in the 1st item.

(2) Regulatory and Social Security for the implementation of this Article The Minister is in charge. In the article 1 of this Law, the authority of the Ministry of Finance is used by the Ministry of Labour and Social Security in the implementation of this Article.

MADDE 3- (1) walks in the release date of this Law.

MADDE 4- (1) The Council of Ministers of this Law It executes.