Key Benefits:
TAX, FUND AND
FEB.LAW ON HOW TO EDIT SHARES
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Kanun No. 5602 |
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Acceptable Date: 14/3/2007 |
Purpose
TICAD 1- (1) The purpose of this Law; 6132, Count of The Law and 7258 in the Football and Diyer Sports Challenge and the 320 National Lottery Office of the National Lottery of the National Lottery of the National Lottery, and the Law on the Law and the Law of the United States. The decree is based on the number of people who have been ordered to do so under the terms of the event. edit.
Scope
MADDE 2- (1) This Law is the legislation specified in the 1st The right and authorized institutions of the rights and rights under the terms of which are prescribed in the framework of this right and entitlement include the legal entities of the organization and the private and private law.
Tents
ARTICLE 3- (1) In the implementation of this Law;
a) Minister: Finance Minister,
b) Ministry: Finance Minister,
c) Hasinate: the amount collected from the players who are collected from the racers Amount remaining after the Value Added Tax is started,
)-related institution and installation: In the framework of the relevant legislation, the rights and authority to reverse the game the organization of this right and entitlement with the institutions of the owner, and the legal entities of the establishment and the private law,
d) Relevant legislation: dated 10/7/1953 and of 6132, dated 29/4/1959, and 7258 Statute and regulations, dated 4/4/1988 and by decree in the Rule of Law of 320, are based on these,
e) Public share: With clear damage to relevant institutions and installations, no matter what name it is The amount remaining after all types of yachts and business expenses are collected from the total of the revenue that they have collected:
f) The bet: The fact that the outcome of the outcome is coincidentally also coincidentally is the case where the attack is also a coincidence. Any event or situation that is being tertised at home and abroad is based on any event or situation with respect to the outcome of the outcome, based on the estimate of the outcome and the outcome of the result. Games that are pre-specified, amount, rate, or bonus to those who are pre-selected,
g) Net damage: According to game plans with a patient ' s games tax and eGentience tax the amount remaining after the calculated bonuses are calculated,
(s)) The parties ' games: by the institutions and organizations authorized within the framework of the relevant legislation With all kinds of games that have been ordered and the result is coincidentally, their bets are made by making sure that they are:
refers to.
Amount of bonuses that can be paid to users
TagPreserver,p,0,139MADDE 4- (1) bonuses payable in February games, gaming plans.(2) Each agency and its installation is in a calendar year for all types of business games The sum of the benefits cannot be more than 40%, less than 40% of the same period of damage in the same period. The relevant institutions and installations can determine the different bonus rates for each party game they are sweating with, with the record of staying in these slums.
(3) Hasening pre-projected games will amount to bonuses payable in game plans; In the plans for games that are not already certain, the bonuses will be paid as rates.
oyun(4) Play plans by related institutions and organizations, based on the basis of the above It will be done.How to remove a relationship to the service and the power to the business expense
MADDE 5- (1) A calendar year of related institutions and installations sum of all types of yachts and business expenses within the same period and 20% of the sum of the revenue and other revenues cannot exceed the total. In the event of a transfer of licenses or business to the business games, the share and performance of the license or business owner to the benefit of the board of the party has been transferred to the benefit of the race and the The amounts transferred to the private account, which were opened to the Ministry of Foreign Affairs, and Sports Toto were played by the Football Federation, the Youth and Sports General Directorate and the sports team. The amounts transferred to their clubs are included in this ratio.
(2) Council of Ministers; on top of the request and the proposal of the Minister, this ratio is each It is authorized to increase or increase to the next level, or to bring it back to the legal level, with the reputation of institution and installation.
(3) Related institutions and installations are the first to collect all types of yachts and business expenses It is obligated to take the necessary measures and implement the necessary measures to ensure that the rate specified in the furlot is not.
(4) Business and installation budgets are based on these guidelines.
Feb games tax
MADDE 6- (1) derived from all kinds of party activities The state of the game is the business of longing for games.
(2) The tax of the tax is the amount of damage that is generated from the party games.
(3) The payer is entitled to the right and authority to tailor the players ' games. In the course of this rights and entitlement, the taxpayer is the entity, the institution of the organization, or the private legal entity.
TagPreserver,p,0,139(4) The ratio of tax is 5% in stakes, 7% in horse races, and sports competitions. It's 10 percent in other people's games. The Council of Ministers is authorized to increase these rates by a factor or to bring them down to the legal level again.(5) The taxation period is a period of months for the calendar year in which it is operated. However, the Ministry is authorized to determine the taxation periods and to set new taxation periods.
(6) The February games tax is the 20 nci day overtime that follows the respective taxation periods. Until the end of the year, the taxpayer will be declared to the tax office based on an affidavit and the calculated tax will be paid within the same period.
(7) The February games tax is not considered to be expense in the income and corporate tax practice, and No data will be ruined.
(8) The application of the tax returns required by the application of this tax, in the case of the right, The Minister is authorized to identify the content and its attachments.
Public-denominationTagPreserver,b,205,209
MADDE 7- (1) A calendar year of related institutions and installations The public shares, calculated as the three-month period, were saved in the general budget by the Ministry's central accounting unit account until the end of the second month at the end of the second month.
(2) The Defense Industry Promotion Fund, by considering the estimated public share estimate, The Tanning Fund will be paid to the Ministry's budget to be transferred to the Higher Education Board of Directors and the Regulatory Board of the Board of Directors; the Ministry of Social Services and the Child Protection Agency are to be transferred. These shares are taken into account when payment to the budget is taken.
(3) Any interruptions and dividends that will be made from the damage to any of the games, but this is the It is possible to add or make a statement in this Law.
Reconciliation actions
MADDE 8- (1) Related institutions and installations, a previous calendar The precise account and financial statements of the year are calculated and calculated according to the amount of public dividends payable within the three months from the end of each calendar year, and the amounts calculated within the year of It will be met with amounts.
(2) If there is a result of this operation, the missing calculated public shares will be until the end of April. The Minister will be told the centre is respected. Excess calculated amounts are left out of the public share for the following period.
ResponsibilityTagPreserver,b,191,196
MADDE 9- (1) Related institutions or installations, according to this Law It is responsible for the payment of the public shares in full and term, with the taxes they are responsible for.
Tax and/or public shares not paid within the(2) Period, allocation of 6183 number of Amme Crewls According to the Law of the Law, the delay in delay is followed and collected by the law.
Deciding provisions
MADDE 10- (1) dated 25/8/1971 and of 1473 Turkish Air Strengthen the Force and Share Our National Air Industry with the Purpose of Contribution to Contribution and National Lottery Damage To This Effort;
a) is the product of a pearl clause in the province.
" ARTICLE 1-Any kind of cinema, theatre, concert, circus, fair and panic within the municipal hustout The tickets for the Turkish Air Force are to contribute to the strengthening of the Turkish Air Force. "
b) is the product of a 2-ci item.
" MADDE 2-The stake in the strengthening of the Turkish Air Force is in the 1st article They sell the ticket at the top of the summer, and the ticket is the ticket. "
c) is to be started in the next item.
" MADDE 3-The share of the strengthening of the Turkish Air Force is written in 1st item. Tickets to the locations are 5 New Installs per ticket. The amount of folding will be shown on the tickets, in a pen that is separate from the price. "
(2) dated 24/5/1983 and 2828 of the Social Services and Child Welfare Institution Law No. 18 The second phase of the matter is being reported in the province.
" Following the number of listed revenues (k), the following is a result of the return of the damage It is required to be paid to the Institution until the last day of the month. With the authorized supervisors of the institutions and organizations involved in making payments in these times, accounting authorities are responsible for the average, and the amounts to be paid in the event of delay payments are 5%. With the criminal interest, they are to be collected from them. "
(3) dated 7/11/1985 and the number 3238;
a) is the second fir (e) of the 12 nci material in the same way as I did.
"e) of the share of 25/8/1971 and number 1473 divided by law,"
b) is the second part of the 13th Amendment, as well as the second phase.
" 2. The share, dated 25/8/1971 and numbered 1473, is collected along with the ticket bearer. The sum of the allocation of the Board of Trustees, along with the applicable Value Added Tax statement, is paid by in the same period of time as the same tax office as the value of the Value Added Tax. The Ministry of Finance is authorized to determine the amount of this sum. "
11(4) The Olympic Games Code, dated 30/4/1992 and 3796, will be held at 11. The fourth storm of the pearl material has been reported in the following." In the first month of the year following the revenues that were counted in the first fan (e), the The Olympic Games Treasury and the Regulatory Board account for up to 15 of the months following the allocation. "
(5) dated 25/10/1984 and the Value Added Tax Code of 3065;
a) the first receipt of item 1 (3) is the lower end of the number (b) It is currently being started.
"b) The promotion and play of all kinds of forms and suitors,"
b) is the first time (e) of the 8th item (e) has been started in the same way as I did.
"e) All kinds of things and suitors who are the ones who have been able to do their games,"
c) is the number of the 17th (f) of the 17 nci material in the same way as it is known.
"f) Delivery and services made by the Mint and Stamp Matbaasi,"
(6) 26/5/1981 and the 2464 count of Municipal Revenue Laws;
a) is the number one (4) of the 19th item, which is the number of the number one person.
" 4. Sports Toto is a business bet organised by the President of the United States. "
b) is the second part of a 20-point item, which is not the case.
" 2. The amount remaining after the value added tax on the stakes, from the suppliers, is the amount remaining after the dud. "
c) is the number (II) of the 21st clause (II), as well as the number of other things that are not.
"II-In The Bahizis: 5"
Current rulings
MADDE 11- (1) a) dated 13/7/1956 and number 6802 The 40 articles of the Law of Taxes,
b), dated 16/8/1961 and 351, the 28th of the Law of the Higher Institution of Credit and Yurts (c) and (c) the first fiscals of the material, and (c) the 29th article,
c) dated 24/5/1983 and 2828 numbered Social Services and Children ' s Escort Agency 18 (h) I was the first of the material.
is the first of the 8th amendment of the Value Added Tax Code dated 25/10/1984 and 3065. (f) I was the one.
TagPreserver,p,0,139d) dated 10/6/1985, with 3230 count of Tantalishing Funds, dated 11/7/1939 and 3670 The 3rd (a) and (b) of the Law about the Addition of a Bent to the 4th Amendment of the Law on the Lottery ' s Law,e) on 7/11/1985 and the second number (d) of article 12 of the number 3238, of the Code,
TagPreserver,p,0,139f) Installation and Tasks of 4/4/1988 and the General Manager of the National Lottery Office of the National Lottery The 48th article of the decree on the provision of the Code of Law,to be held on 4/30/1992 and 3796 Olympic Games in Istanbul Koununu (a), (b) and (f) of the first fir of the pearl clause,
ð), dated 16/7/2004 and numbered 5228, in Law and Law of 178 It was the first number (8) of the 1st number (8) of the Law on the 61st Amendment of the Law.is currently in effect.
(2) This is the subject of legislation and law enforcement that is based on them. No-blood provisions are applied.
INVALID ARTICLE 1- (1) The effective date of this Law Until 31/12/2008, the number of yachts used in the 5-pearl clause of the Law was the least of which was deemed to be prescribed by 26%, 7258 by Law, which was deemed to be prescribed by law 6132. 38% and 320% for the games, and 18% for the business games, which are tailor-made for the Act.
INVALID ARTICLE 2- (1) The effective date of this Law is not The shares paid based on the development of the betting system and the risk management center by issuing the edited football case first, and the expenses specified in article 5 of the 5th This is included in the location of the process.
INVALIDATE MADDE 3- (1) The second of the 7 ncu of this Law Payments to institutions that are counted in the fund, 2007, are funded from the term "12.01.32.00-01.6.0.08-1-05.8" of the Finance Ministry budget.
SUPERSEDE ARTICLE 4- (1) Council of Ministers, Minister's proposal The cost of the country's recognition, for the realisation of international organizations, sports and cultural activities, and the National Lottery of National Lottery. To be met, facilities have been made to build facilities and facilities, including the title and logo of the United States. It is authorized to determine the principles and essences that are being awarded.
(2) RFx (s) for the first phase, dated 4/1/2002, and 4734 It is done with one of the people in the 18th Amendment of the Public-Israel Code and the expenses for such facilities and the effective date of this Law of the General Directorate of National Lottery The automation and gaming system that is going to take place in three years, and I want to spend the rest of the time in this Law. will not be considered in the account that is used to the expenses of the policy.
Effective
MADDE 12- (1) In the month following the release date of this Law It will be effective.
Execution
MADDE 13- (1) The Council of Ministers of this Law It executes.
