Law No. 5597
Acceptance Date: 03/08/2007
exit fees abroad
Article 1 (1) The Republic of Turkey received 15 YTL per exit fees from departing abroad with a passport.
(2) the taxpayer of mortar outlets abroad, who are engaged in overseas output.
(3) Released as of abroad residence is located and commercial purposes plying land abroad and those who have completed the age of 7, sea, air and rail transport and there is no exit fees abroad from the crew of the cargo transport.
(4) Funding of the statement and held responsible for the payment of real and legal persons, the fees they charge are liable to pay income or corporate report within three days to the tax office with a declaration and they are connected in terms of taxes.
(5) duties paid pursuant to the provisions of this Act, shall not be taken into account in the value added tax base of accounts.
(6) Revenue Administration; To determine the mode of collection fees, spending transactions subject to the parties who are to blame for the payment of fees, depending on the declaration period, the collection amount for spending, weekly, monthly or to identify with the three-month period, other procedures for the implementation of this Article by a refund of the duties and has the authority to determine the principles.
(7) The fees collected pursuant to this article Housing Act of 2985 Article 2 (f) is transferred to the Housing Authority in accordance with clause.
Article 2 dated 01.07.1976 and numbered 2022 65 Years of Age Who Are Needy, Poor and Homeless Turkish Citizens Monthly Connection on the second paragraph of Article 8 of the Law "in accordance with this Act, the health board reports to the competent hospital; To be appointed by the Social Security Administration is linked to a health board decided that consists of three specialist doctors. If necessary, more than one health board can be created under the same rules and procedures by the Social Security Agency. "In the present.
Dated 16.5.2006 and Article 3 of Law No. 5502 Social Security Institution:
a) of Article 28; in the second paragraph, "... contractual personnel" to "... the contract staff, examination of prescriptions by doctors appointed by the medical establishment and invoices from other organizations to work in jobs", the second sentence of the same paragraph; "Health care and allied health services nobility to the general administration services, classes and working on staff included in the class staff or by proxy appointed and General Health Insurance General Directorate of actual working doctor, the ceiling of the additional payments to dentists and pharmacists apply as 700%.", The second sentence of the third paragraph "Up to five people to be paid in this way will be determined by the Authority from which to run, dated 14/7/1965 and No. 657 of Civil Servants Law Article 4 of subsection (b) five times the employed who contract fee ceiling by the other five people four times the the rest if not exceed three times, and they can not be made any payment other than fees mentioned in this paragraph. "and the last sentence of the third paragraph" the staff in this way will be employed, engineering faculties or the arts and sciences of the 4-year statistics, mathematics, computer during that and higher education graduated from the physics department documents relating to the programming language learned in the courses taken in the field or universities or the Ministry of Education approved computer courses for certificate holders that are required to be done. "in the present.
B) in the second paragraph of the provisional Article 2 of "Corporate Governance powers used by the Board in accordance with the provisions of the repealed law." the phrase "the powers used by the Management Authority of the relevant provisions of the repealed law by the Board and may delegate this authority of the President or the relevant departments they see fit." in the first sentence of the fifth paragraph as amended and "at the end of the period specified in the first paragraph" was removed from the text.
Article 4 of Law No. 5502 has been added to the following additional substances.
"Examining invoices and similar documents
ADDITIONAL ARTICLE 1 - a) inspection by sampling:
health services offering real or organized entities and as the price of services of business capital returns to public administrations and the Agency to be paid (5502 including institutions delegated by law) send their invoices, examined the sampling rate of 5% to 10% to give the overall results. This study offers health care services as a result of natural or legal persons to be applied to all invoices for the period of examination of revolving funds to public administrations are determined by the amount paid and will be paid accordingly.
Sampling analysis method of making the bill does not accept real or revolving funds of the public administration and legal persons, organization notifies in writing before commencing to serve these preferences. Notice shall be deemed accepted if there's sampling method. advance payment is made to the extent deemed appropriate by the Authority in order to pass the examination to begin not receive the amount to be deducted from the receivables can not be concluded within the legislation revolving funds of the contract or related to public administrations to accept the sampling by the natural or legal persons. Another payment will be made to the payment of returns outside of the health care bill that the public administration with natural or legal persons as a result of capital remaining amount will be extended to all of the error rate detected by sampling business.
Outside the organization to do the sampling methods and analysis to check appointed physicians and pharmacists. In case of need, dated 01/06/1989 and numbered 3568 Independent Accountants, Certified Public Accountant and Chartered Accountant profession subject to the law it may also be made to the independent audit firm. The bill by
Sampling returns to public administrations and natural or legal persons to be investigated capital to identify the business, the sampling rate providing it remains between the rates in the first paragraph for those individuals and businesses to apply different rates, other procedures and principles regarding the invoice review and control, Health regulation by taking the views of the Ministry of Finance Agency is authorized by the Ministry.
B) electronically review and store:
Authority, appropriate on the health of the real or invoice for the services they provide from revolving funds of the public administrations and entities and similar documents provide 4/1/1961 213 dated Tax Act repeated 242 Article in accordance with the electronic regulations and You can ask them to send them electronically with the rest of the document. In this case the payments to be made to the relevant concluded according to the study to be conducted on these documents. Electronic media in the document to be issued, these documents are stored or where the Authority or determined to be examined returns to public administrations and natural or legal persons owned forwarded to the company, the format will be followed in the transfer of information and procedures relating to the application with the standards and principles are competent institution to determine, taking the opinion of the Ministry of Finance.
Examination in accordance with this article, dated 10/12/2003 and the payment shall be deemed made in accordance with the 5018 Public Financial Management and Control Law.
Additional Article 2 - The Ministry of Finance tasked agencies Social Security Institution and 06.18.1992 dated and 3816 Solvency of Non-Citizens Treatment Costs Green Card Holders by the State according to the Law on Compensation by meeting the health expenditures of those persons in aid treatment; insured to cover their health care, associates, pension and other rights holders to be given by primary health care in the Ministry of Health is authorized to provide health care services with direct service contract.
Ministry of Health, this places for people to meet health benefits of the above-mentioned institutions at the amount specified in the contract and all should be in the organization is responsible for providing health services and the people who ensured the health and help these entities other than the amount determined in the contract also does not ask for a price.
Contract directly with institutions to provide a separate bill for services provided for the rest of the document and will not be sent.
Will be health care under this step persons and to determine the health services in this step to determine the principles and procedures of referral will be made to secondary care institutions, Ministry of Finance, Ministry of Health and Social Security Authority is authorized jointly. "
Repealed provisions | || Article 5 (1) No. 4705 dated 29/6/2001 About Obtaining Funding from abroad output and 4481 Amendments to the Law Law
(2) dated 21.04.2005 and numbered 5335 and the Law to Some Laws the provisions of the Law on the Decree on Amending Article 34 and 26/12/2006 dated and 5565 numbered 2007 Central Government Budget Law of Article 30 (10), (13) and (14) the clause are removed
Enforcement Article 6 (1) of this Act;
A) of Article 1 of the month following the first paragraph of the publication of the article 5
b) Article 3 of the first paragraph (a) of Article 4 and Article 5 and paragraph (5565 No. 2007 Central Government Budget Law 30 Article (10) and (13) except for the provisions of the paragraph) the date of publication, to be effective from the date of the second paragraph of 1/1/2007 of substances
c) Other provisions of the date of publication, enters
Executive Article 7 (1) This Law shall be enforced by the Council of Ministers.