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
Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k5604.html
Law No. 5604:15/3/2007 article 1-(1) each year until the month of July, of the twenty (20) applies financial holidays. The last day of June in the case of a holiday, the first business day of the fiscal month of July holiday, followed by the start of the day.
(2) the last day of the period indicated below, the holiday coincided with financial holiday last day of seven days from the date following the prolonged: a) claims-based tarhiyatta, must be given in the statement of statutory time periods.
b) İkmalen, tarhiyatta, made ex officio or administration due taxes, duties and levies financial holiday coinciding with the duration of payment of the tax penalties and default interest.
c cut the taxes and/or Imposition) penalty claim against compromise or give him time off will be held in order to take advantage of the provisions relating to the periods of the references.
d provide information to be given under the provisions of the time) to the time of the granting of the information
(3) according to the provisions of the tax code needs to be done in a certain number of accounting periods, notification and filing for tax-related transaction times during financial holidays. From the end of the financial period indicated vacation starts processing again.
(4) a court or at the request of the Republican Savcılıklarının or call review carried out in accordance with the provisions of the tax code, in order to review the duration of the holiday book and financial documents cannot be requested to present, Assistant Editor of the workplace review başlanılmaz.
(5) notice of the tax and penalties during the holidays with offset demands except for request information demands for taxpayers, the tax and penalty are not reported to the responsible. However, notification processes occurring in the long holiday period, beginning the last day financial holiday starts.
(6) within seven days following the day of Financial holiday ended, ending legal and administrative periods covered by this article shall, from the date on which the last day of the subsequent financial holiday seventh ended at the end of the working hours of the day.
(7) Customs administrations, municipalities and special provincial administrations by the charged tax imposition and/or, in relation to financial fees and taxes do not apply to holidays.
(8) financial Claims and filed a return due to prolonged duration of vacation pay in the tax period (provided that the stay in the same month), beginning the long protracted filed a final by the end of the prolonged working hours of the third day.
(9) the Minister of finance, will be given a long holiday due to the implementation of the financial services business and operations with the scope of the application of financial principles and principles of the holiday is entitled to determine.
Article 2-(1) the Financial declared a holiday period which coincided with the 5/5/1983 and 2821 repeals, 25/8/1999 and law No. 4447 and the unemployment insurance Act 22/5/2003, dated and needs to be done for the employer under Act No. 4857, work accident and occupational disease notifications outside the Declaration, notification and payments; 2/9/1971 and law No. 1479 tradesmen and Artisans and other independent Employees Social insurance institution with the law of 17/10/1983 and law No. 2926 on behalf and account of its own Employees in agriculture through social insurance Act of 17/7/1964 and through the Social Insurance Act No. 506 employers, 17/10/1983 and law No. 2925 agricultural workers through the Social Insurance Act insured is obliged of occupational hazard and occupational disease notifications outside the Declaration the notification and payments, is deferred until the period indicated in article 1.
(2) principles and the implementation of this article, mainly organizing the Ministry of labour and social security. The Minister of finance recognized in article 1 of this law authority in the implementation of this article shall be used by the Minister of labour and Social Security.
Article 3-(1) this Act enters into force on the date of promulgation.
Article 4-(1) the provisions of this law, the Council of Ministers.
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