Turkish Grand National Assembly Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. Games Of Chance That Was Obtained From Tax Revenue, Reserves And Shareholders Of

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. ŞANS OYUN­LA­RI HA­SI­LA­TIN­DAN ALI­NAN VER­Gİ, FON VE PAY­LA­RIN

Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k5602.html

Law No. 5602

Acceptance Date: 03/14/2007

Purpose Article 1 (1) The purpose of this Act; About 6132 No. Horse Racing Law and the 7258 numbered Football Betting and Gaming in Other Sports Competition and the Law on Regulating 320 of National Lottery General Directorate of Establishment and Duties In accordance with the Decree Law on the Provision scheme is the chance to be subject to the revenue derived from the game to regulate the principles to be kept.
Scope
Article 2 (1) of this Act, with games of chance was organized under the legislation referred to in Article 1 to organize them right and authority to institutions, these rights and powers of the transfer if the transferee corporations, institutions and private law It applies to legal persons.

Definitions Article 3 (1) the implementation of this Act;
A) Minister: the Minister of Finance,
b) Ministry: Ministry of Finance,
c) Revenue: After the games of chance from the amount collected have played the equivalent of an associate of Value Added Tax deducted from the remaining amount,
d) the relevant institutions and organization: to organize games of chance within the framework of relevant legislation right and authority to a corporation with the rights and powers of the transfer of the institutions, organizations and private legal entities of,
d) relevant legislation: 10/7/1953 dated 6132 law No. 29 / 4/1959 and dated 04.04.1988 with 7258 numbered Law and based on them by Decree 320 dated Law issued rules and regulations,
e) Public share: under any name with the net proceeds of the relevant institutions and organizations whether they have obtained from the total other income; all types of investments and the amount remaining after operating expenses are deducted,
f) Joint bets: Results of the partial participant's skills partly in the country to be due to chance and abroad organized by all kinds of contests, competitions, sports games with any event or circumstance on the results of estimating basis by playing and participating among those who predict the predetermined number, amount, rate or multiple jackpot winning games,
g) Net revenue: revenue from games of chance tax and entertainment tax payable calculated in accordance with the game plan bonuses Deductions then the remaining amount,
i) games of chance: the relevant legislation was organized by authorized organizations and institutions within the framework and the result is determined based on all kinds of games of chance and betting by means
. The amount of bonuses payable to associates

Article 4 (1) of bonuses to be paid in lottery games is determined by the game plan.
(2) Each institution and that the organization had arranged to pay in a calendar year for all games of chance in the total amount of bonuses, more than 59% may not be less than 40% of revenues in the same period. Relevant institutions and organizations, with an average annual bonus shall remain within these limits, they can set different odds for each game of chance they order.
(3) Revenue predicted in advance of the game, the jackpot amount will be paid in the game plan; Revenue is defined as the ratio of bonuses to be paid in advance of certain non-game schedule.
(4) agencies and organizations by game plans, prepared in accordance with the principles mentioned above.
Restrictions on investment and operating costs

Article 5 (1) The sum of all types of investment and operating costs of the relevant institutions and organizations within a calendar year, revenue and other income earned during the same period shall not exceed 20% of the total. Games of chance license or if the transfer of the operating rights, licenses or operating rights holder organizations to be paid by transferring shares to competing institutions from horse racing revenue by institution shares of Agriculture and Rural Affairs to order the special account opened in the transferred amount and Sports Toto Presidency played games of chance to the Football Federation of revenue, Youth and the amount transferred to the General Directorate of Sports and fitness club is included in the rate.
(2) The Council of Ministers; At the request of the relevant ministries and the Ministry's proposal, this ratio is authorized to bring to each of the institutions individually or collectively with a solid reputation as the increase or to reduce it to half or the legal level again.
(3) agencies and organizations of all kinds total investment and operating costs are obliged to take the necessary measures and apply not to exceed the rate specified in the first paragraph.
(4) prepare the relevant institutions and their budgets according to these principles. Games of chance tax

Article 6 (1) of proceeds from all types of operating games of chance, games of chance are subject to tax.
(2) The tax base is the amount of revenue derived from gambling.
(3) the tax payer, to organize games of chance are his rights and authorized institutions. In case the transfer of the rights and powers of the taxpayer, the transferee corporation, organization or private law are legal persons.
(4) the rate of tax; betting on sports events, based on 5%, 7% and 10% in other games of chance in horse racing. The Council of Ministers is authorized to bring the ratio back to download or to increase or half the legal level as a floor.
(5) Taxation period, operating period of one month are shown in the calendar year. However, the Ministry to change the taxation period, is authorized to determine the new taxation period.
(6) games of chance tax, the month following the relevant taxation period, the 20th day until the end, shall be declared to the tax office with a declaration by taxpayers and paid in estimated tax the same time.
(7) games of chance tax, and corporate income tax expense in the application will not be considered and will not be deducted from any tax.
(8) The procedures for the implementation of the tax basis of the figures and the declaration must be given by the Ministry is authorized to determine the content and attachments. distribution of
public share
Article 7 (1) Relevant institutions and organizations in a calendar year three public share are calculated as the monthly period, the second month following the 15th day of the end of overtime until the Ministry's central accounting unit recorded inpatient revenue in the general budget account.
(2) by taking into account the estimated annual public share of the Defense Industry Support Fund for the Promotion Fund of the Ministry to be transferred to Olympic Games Preparation and Regulatory Board and the Higher Education Credit and Hostels Institution placed appropriations in the budget; Social Services and the shares of the Child Protection Agency in allocating appropriations to the budget is taken into account.

(3) Games of chance and shares to any deductions to be made from the proceeds allocated, but the addition of the provisions of this Act or the possible amendments to this Act.
Reconciliation process
Article 8 (1) of the relevant institutions and organizations, final accounts and financial statements of the previous calendar year, calculated public share at the end of payable removed in maximum three months of each calendar year and accordingly calculated that It amounts, compared with amounts paid during the year.
(2) If the result of this comparison; underestimation of public interest, the Ministry until the end of April will be credited to the accounting center. Excess amounts are calculated and deducted from the state's share for the subsequent periods.

Responsibility Article 9 (1) Relevant institutions or organizations, be liable under this Act that the public share of taxes, and is responsible for the payment in full time.
(2) the tax paid within the time and / or public interests, according to the 6183 Law on Collection Procedure of Public Receivables follow-up by the late payment penalties to be applied and collected.
Amended Provisions
Article 10 (1) 25.08.1971 dated and 1473 numbered Turkish Air Strengthening Force and Air National Assembly of our Industrial Participation Certificate with the aim introduction of any and the National Lottery Revenue Law on this Gaye Consumable;
A) Article 1 is amended as follows.
"All sorts of Article 1 municipal boundaries of cinema, theater, concerts, circuses, fairs and fair admission tickets are subject to the participation fee to the strengthening of the Turkish Air Force."
B) Article 2 is amended as follows.
"Article 2- Turkish resident of shares to strengthen the Air Force, the entrance ticket bought in places written in Article 1, is responsible for those buying tickets."
C) Article 3 is amended as follows.
"Article 3 shares of strengthening Turkish Air Force is 5 admission tickets to places in New Kurus per ticket written in Article 1. Participation fee amount on tickets, are shown as a separate item from the price. "
(2) 24/5/1983 dated 2828 Social Services and the second paragraph of Article 18 of the Child Protection Authority Act has been amended as follows.
"From the above listed revenues (k) specified in subparagraph of the month following the acquisition by the end of the day's proceeds must be paid to the Authority. This time accounting officials and the relevant authorities of the relevant institutions and organizations to make payments within the partnership is responsible, the amount payable in case of delayed payments shall be collected from 5% penal interest with them. "
(3) 07.11.1985 dated and 3238 numbered Law ;
A) of the second paragraph of Article 12, paragraph (e) is amended as follows.
"E) dated 08/25/1971 and all the funds allocated by Law No. 1473,"
b) the second paragraph of Article 13 is amended as follows.
"2. Dated 25/08/1971 and all the funds allocated by Law No. 1473, is charged with the ticket price. Collection of the month following the corresponding amount of the Fund together with the declaration of the Value Added Tax Value added tax is paid to the tax office by declaring direction over the same period. Ministry of Finance to determine the procedures and principles of the declaration of the amount authorized. "

(4) No. 3796 dated 30.04.1992 of Istanbul fourth paragraph of Article 11 of the Law Things Olympic Games in the city has been changed as follows.
"In paragraph (e) the first month of the year following the income referred to in subparagraph of the month following the collection of the others 15 to the relevant organizations in the Olympic Games is credited to the account Preparation and Regulatory Board."
(5) 25/10 / 1984 and 3065 of the Law on Value Added Tax;
A) the first paragraph of Article 1 (3) Subparagraph (b) of sub-paragraph is amended as follows.
"B) The deployment of any kind of chance and luck and play the game,"
b) of the first paragraph of Article 8 (e) has been amended as follows.
"E) which are arranged all kinds of games of chance and luck,"
c) of the fourth paragraph of Article 17 (f) is amended as follows.
"F) made and delivered by the Mint and Printing services,"
(6) and 2464 dated 26.05.1981 of the Law on Municipal Revenues;
A) the first paragraph of Article 19 (4), has been amended as follows.
"4. Sports Toto betting organized by the Organisation of the play. "
B) the second paragraph of Article 20 is amended as follows.
"2. In betting, the amount remaining after the amount collected from VAT deduction associates. "
c) of Article 21 (II) subparagraph is amended as follows.
"In II- Sweepstakes: 5" of the current

removed provisions Article 11 (1) a) and No. 6802 dated 13.07.1956 of Article 40 of the Law on Income Taxes,
b) 16 / 8/1961 and 351 numbered Higher Education Credit and Hostels Institution Law Article 28 of the first paragraph (c) and (d) Article 29 of the dams,
c) 24/5/1983 dated 2828 Social Services and child Protection Agency Law Article 18 of paragraph (h) subparagraph
d) 10.25.1984 dated and 3065 numbered Value Added Tax Law, Article 8 of the first paragraph (f) of
d) 10/6 / 1985 dated and 3230 numbered Promotion Fund Formation by 11.07.1939 dated and 3670 numbered Lottery Constitutive Laws on the Article 4 of the Law on a Bender added to Article 3 (a) and (b) of paragraph,
e) 7 / 11/1985 and Law No. 3238 of Article 12 of the second paragraph of paragraph (d) of
f) 04.04.1988 dated and 320 numbered National Lottery Directorate General for Enterprise and Decree Article 48 of the Duties Law, | || g) dated 30.04.1992 and numbered 3796 Olympic Games in the city of Istanbul to be made of Article 11 of the Law of paragraph (a), (b) and (f) are
i) 5228 dated 07/16/2004 Some Laws and Decree Law No. 178 of the Law on Amendments to the Decree of the first paragraph of Article 61 (8) subparagraph is removed
force.
(2) Other laws and decree with the regulations issued on the basis of these provisions contrary to this Law shall not apply.
Provisional Article 1 (1) the date of entry into force of this Act until 31/12/2008, regarding the maximum rate provided for in Article 5 of the Law pearls investment and operating costs; According to the 6132 Law No. For composable of games of chance is 26%, according to the 7258 numbered Law for composable the chance to play for the scheme is that the games of chance in accordance with Decree-Law No. Decree 38% and 320 is applied to 18%.

PROVISIONAL ARTICLE 2 (1) of this Law, the betting system based on soccer arranged before the date of entry into force and risk management center set up such and shares paid on the basis of contracts related to processing by, is included in the rate for the limitation of expenditure specified in Article 5.
Provisional Article 3 (1) The bodies listed in the second paragraph of Article 7 of the Law of payments to be made in 2007, the Ministry of Finance "12.01.32.00-01.6.0.08-1-05.8" covered from the appropriations in order.
Provisional Article 4 (1) The Council of Ministers, upon the proposal of the Ministry; the country's promotion, the realization of international organizations towards the development of sports and as expansion of cultural activities costs to be covered by the National Lottery Administration, the Administration's title and logo-bearing plants to be built, the place and the operation will be made of the facility is authorized to determine the principles and procedures of the tender.
(2) procurement related to business and the actions to be taken under the first paragraph dated 4/1/2002 and the 4734 Public Procurement Law Article 18 are made with one of the procedures in the matter and said the National Lottery Headquarters of the expenditures to be made for the installation of the effective date of this Act from automation to be made within 3 years and capital expenditures relating to game the system will not be taken into account in the calculation of restrictions on investment and operating costs in this area of ​​the law.

Enforcement ARTICLE 12- (1) This Act shall come into force at the beginning of the month following the date of publication.

Execution ARTICLE 13- (1) This Law shall be enforced by the Council of Ministers.