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. Motor Vehicle Tax Law, Finance Law, The Income Tax Kanu

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. MOTORLU TAŞITLAR VERGİSİ KANUNU, FİNANSMAN KANUNU, GELİR VERGİSİ KANU

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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. 4605     


Accepted Date: 23.11.2000      


MADE 1. - dated 18.2.1963 and is the third party in the 10-th article of the Code of Motor Duties Tax of 197.

Council of Ministers;

a) To identify new rates not to exceed 50% of the redeeming rate, not less than 20%,

b) Tax quantities determined by the rate of tax redeeming or (a) redeeming rates in the law are technical, technical means features and/or other types of near usage, or up to twenty times the purpose of use, or up to twenty percent of use,

c) This proportion of the catalytic convertor system, which sells EURO norms, is up to 50% of the rate or the amount of tax that is detected in the teeming. download,

is the authorities.

MADDE 2. - dated 29.7.1970 and is the third party in the 10-year-of-1318 Financing Code, which is the third party.

Council of Ministers;

a) To identify new rates not to exceed 50% of the redeeming rate, not less than 20%,

b) Tax quantities determined by the rate of tax redeeming or (a) redeeming rates in the law are technical, technical means features and/or other types of near usage, or up to twenty times the purpose of use, or up to twenty percent of use,

c) This proportion of the catalytic convertor system, which sells EURO norms, is up to 50% of the rate or the amount of tax that is detected in the teeming. download,

is the authorities.

MADDE 3. - The second phase of the 1318 Code of Law is the second phase of the provisional 2-ci.

The matahi of the additional terms of the receive tax is teething from the factors that make up the value-added tax, when the $3065 Value Added Tax Act is required.  The attachment to the premium receive tax is 12%. The Council of Ministers is authorized to reduce this proportional value to "0"; increase to 36%; as of the technical features of the concessions, they are authorized to differ within those proportional.

MADDE 4. - The first case (b/ii) of the 94th clause of the 94-point Income Tax Act of 31.12.1960 and the number (b/ii) of the Code of Income Tax is made in the same way as the subname.

ii), except for earnings that benefit from the exception of article 8 (1) of the Corporate Tax Code (1), which capitalizing on the exception of the application including benefits that benefit from the exception, including earnings, which are subject to corporate tax, corporate tax, and the will of their will (tevkifat, which is hit with losses in the event of damage to the government). is done at the time of the reduced cause of the exception. The amount of damage that is caused by the Tvkifat application is primarily due to the exception application.),

MADDE 5. -The addition of the temporary clause in  31.12.1960 and in the number of 193 Revenue Tax Laws is added.

Temporary Article 58. -1) In the period between 1/1/2000 to 31/12/2001, trade gain holders, subject to income tax, are subject to the standard of life specified in this clause.

2-a) Life standard is a key indicator;

-3.500,000,000 for first-line traders,

-$2,000.000.000 for the number of people who are second-of-the-day traders.

-The commercial winner will be based on a simple procedure to determine the maximum number of commercial profits to be declared in accordance with the provisional 44th clause. from grades;

1. for those who have been indent to the degree, 1,000,000,000 for those who are being indent,

2. For those who are intireted, 650,000,000 for those who are:

3. For those with a degree of inaction, 300,000,000 for those who have been indent,

- for a free trade-erabuate,


b) The earnings that they represent, including the damage statement of the commercial benefit holders and the free trade, are the basis of their if the amount determined by the amount of the drugs determined by the life standard indicators, the amount determined by this item is the corresponding benefit amount in the calculation of the tax-based revenue. It is considered. The additional amounts determined according to the standard of life indicators for the commercial gain are not considered simple.

c) If a payer is engaged in commercial and professional activity at the same time, the key indicator amount is applied for each benefit.

temelA key indicator for each subsequent trading activity in more than one part of the same or more than one neonsite commercial activity the amount of 50% of the amount is added.

Partners in business activities, partners in collective companies, commandit companies, partners in commando companies, this partner or company is fundamental. indicator amount; the key indicator for a partner is that the total amount determined by considering 50% of the key indicator amount for each of the other partners is a share of the total amount determined in the partnership and company shares written in the stock If they didn't show up, they would have a lot in common every partner. is enforced by division.

In the implementation of this Article, each of the sites of the named associates, collective, name, and eshared commandeers is the same as the partners ' service. is in the provision.

In the implementation of this material, the commando partners will not be considered.

d) The key indicators of this storm (a) and (c) in the Bentons of 3030 are the metropolitan municipality provinces, which are the capital city. Increased by 25% for the taxpayers who are involved in the operation, and are considered by 50% of the people who are engaged in the operation in the primary years.

e) The underlying indicator amounts contained in the (a), (c) and (d) of this flash; with the production and/or gold trading of gold as of the competencies of which the activity is performed. Increased by 50% for users.

f) No life standard is applied for the following year, for example, for people who are looking for an additional person. The implementation of this bent provision is not the first time that the same person is required to look and care for them, but not for the first time.

g) The durations of activities for people who are involved are kept in mind.

h) Life is as if the standard indicator amounts.


Life Standard Indicators

Amount to beÝlaveTutar (TL)


1. private boarding of other people who are responsible for their children and their children. for each of its cars (including those that are registered at their push);


a) Cylinder volume up to 1600 (inclusive)


b) Cylinder volume 1601 (inclusive) cc from 2000 (inclusive)

cc of up to



c) Cylinder volume 2001 (inclusive) in more than cc

2. Property The man himself, his children, is the one who is obligated to look after him. for each of the multiple buildings (including the partitions, floors, page, and rest houses)kullanýlan




Simplified precedent lease

25% of the fee

belonging to 3rd party belonging to itself, children, children, and other people liable to look (see) including ones) each;


a) Air travel, yacht, cotra, speed boat


b) On horsepower on horsepowerdiðer



4.   Keep up and pay for special services;


a) every single person, governorate, governorate, servant, garden, and so on. for



b) For each of the captain, pilot, and so on


5. For each race horse belonging to other people who are liable to care, own, children, and care,




6. The tourist expedition is responsible for traveling abroad, and the individual who is responsible for the trip is responsible for taking care of them, children, and care. for each trip,





In the event that the

taxpayer's business or children are subject to the standard of life, the standard indicators of life are only the benefits of those that are expected to be It is considered in its identification.

Life-standard indicator amounts are considered to be down by 50% in priority areas at the lift.

i) This is a matter of continuing and repairing the more than one calendar year, as well as the current indicator amounts for those years. It is applied to the community.

j) is life as of the people who are involved in transportation activities with an 11 and more years, and the people who are involved in the activities are life-free. The standard standard indicator amount is 50% down, and is considered. The standard of life is considered for the life standard, regardless of whether it is operating and operating as a partner, in transit with a vehicle.

k) Life for the pilgrimage to which commercial and professional benefit holders are to receive treatment is once to be a one-time deal with domestic travel. No additional standard indicators are applied.

As of

, the travel with reports that will be received from the relevant health boards of the journeys will be increased by the report.

3) Notary deputies, provisional authorized notary judges, licensed case trustees, eons, circumcicists, loyal officers, desiring and occupationals are high. The standard of living is the standard of living in simple procedural payers with the exception of the Ministry of Finance (excluding the municipalities of the municipalities), which will be transferred from the similar free profession to the Finance Minister, which does not have the allocation. It does not apply.

4) Life standard is fundamental and additional indicators are consistent, with the current year of activity redeeming determined by the provisions of the Tax Procedural Code is identified by increasing rates. Fractions of 5% of the amounts calculated in this way are not considered. The Council of Ministers is authorized to increase or reduce the amounts identified in this surcharge up to 50% more than or until tomorrow.

5) Payers; income tax revenues from and over their children and their children (income from the property of the hamiline). If they document that they have retired, disability, widows and orphans belonging to them and their lives, these revenues are considered to be the reason for income in the determinations of the standard of living. The reason for the first reason is primarily due to the liability of the taxpayers. If there is a residual amount, the children and children will only consider the remaining amount of time in their own statements as the reason for the revenue.

6) The damage to the 88th clause is to apply the exceptions, including the exception of the 89th clause, and the benefit of the reduction of the yacht, which is the exception of the exception. The revenue to be determined is possible for the revenue part that is available.

7) The appeal of the tarhiyata to be made according to this clause does not stop the allocation of the tax on the table. However, these cases are primarily addressed by the Dandantay and the tax courts, and they will be finally settled within a month, starting from the date on which the file is unemitedly.

8) The implementation of this Article shall be determined by the Minister of Finance.

MADDE 6. -eklenmiþtiris added to (c) the 17-item article number 2 of the Value Added Tax Code dated 25.10.1984 and 3065 count.

c) The foreign states with the diplomatic representation and consulates in Turkey are foreigners and aid institutions, counted in the number 1 section of this article. Delivery and services, which are delivered to delivery and services, to be made without a fee to organizations and organizations.

Finance Minister provides the minimum and minimum amounts of goods and services that will be covered by the exception and to determine the principles and guidelines of this self-implementation. authority.

MADE 7. - A temporary provision in the Law on Institutions Tax Law dated 3.6.1949 and 5422 is added.

Temporary Article 29. -to be applied until 31.12.2003;

1. By obtaining permission from the Banking Regulation and Supervision Board of a bank in operation in Turkey, and in three months from the date of the permit, the transfer of a decision by the competent bodies of the transfer and transfer to the period of time is a or a bank that is owned by several banks, or to transfer the balance sheet to a single or several banks, or to transfer the shares or to a bank that is wholly owned by the Savings Deposit Insurance Fund, or to transfer the shares to a bank or to a few banks. It is not taken over by the Savings Deposit Insurance Fund of the balance sheet defunds In the event of an increase in turnover or turnover, corporate tax is the exception of the transfer. This benefit from the tax shall not be subject to a tevkifata according to the lower self of the second number (b) of the 94 clause of the Revenue Tax Code. If the Union or the circuit does not comply with the permission of the month within eighteen months of the date of the permit, the tax banquet is due in the direction of taxes that have not been accened in the time period.

2. The amount of damage that may be done according to this matter, seen in the final balance of the individual institution prior to the handover or prior to the union, has the damages for the deductible, depending on the number of the number (7) of this Law, which takes over, or Not being transferred more than a half a year to an institution is reduced from the institution's earnings as a means of being transferred.

3. Transfer and commitments to be held within the scope of this provision and transfer and transfer of securities and real estate property to the individual institution, and transfer or transfer of the individual institution by the individual institution or the individual institution. The process of renewal, extension, renewal, transfer, transfer, or degradation of any collateral or guarantee letters, promises, services, assurances, and vendor names, which are held prior to the date of contact, inherit, inherit, delegated, or break down. all kinds of taxes, pictures and fees (including the tax on alum tax), lehe alınnan The money is undersecretary of the bank and the insurance claims.

4. Transfer or sell shares of a bank that belongs to the Savings Deposit Insurance Fund in favor of the Savings Deposit Insurance Fund, in favor of a bank's business, its receivant, and other balance sheet items, which belong to the fully Savings Deposit Insurance Fund. the transfer, renewal, extension, transfer of commitments and sair profits that are held by the Savings Deposit Insurance Fund of the accumulations acquired by the Savings Deposit Insurance Fund of this process. and deteriorated profits, real estate, securities The fees paid by the Savings Deposit Insurance Fund or the rights of the rights to the rights of the Savings Deposit Insurance Fund and the Savings Deposit Insurance Fund are paid to the bank by the Savings Deposit Insurance Fund, and the bank and insurance It's like they're being treated like this.

5. The provisions of this Law, which are not convicted in this clause, apply the provisions of the liquidation, transfer, and unity of this Law.

The Finance Minister is authorized to determine the basis and procedures of the implementation of this material.

MADDE 8. - dated 16.8.1997 and 4306, the Law of Dignity and Education, the Basic Law on National Sovereignty And Occupation and the Law of the Ministry of Education, dated 24.3.1988 with the Law on the Law and Tasks of the Ministry of National Education, dated 24.3.1988 and numbered 3418. Temporary 1st Article of the Law in the Right to Share and Share Profit and Dignity Contribution;

The dates for

-(A) and (B) were "1.9.1997-31.12.2000" as of "1.9.1997-31.12.2002",

"Türk Telekom A." s (11) and (12) part of thefýkrasýnýn-(A) fikrax (12). the phrase "up to ten times" the number of "mobile phone processors", (13) is said to be "up to ten times",

-(A) the following paragraph is added to the number (9) of the number (9).

Property of the Treasury or the provision and savings of the State is private property owned by the property of added budget, property and property. This does not apply to the property, which is the property of the property, and in the direction of those installed in public and value-added installation, as well as those in which they have been installed.

MADDE 9. - dated 26.11.1999 and numbered 8 of the Code 4481, as well as the 8 st.

Article 8. -Plant, transfer, transfer and communications services (including prepaid card purchases) by any kind of mobile phone companies to be implemented by 31.12.2002, due to the earthquake that occurred on 17.8.1999 and 12.11.1999. are subject to special transmission tax at 25%, except for services on prepaid card purchases to be granted to subscribers as long as the reason for the purpose of which is declared a major reason is not.

The payer is mobile phone users. The matahum of this tax degenerates from the elements that make the added dever tax. The special transmission tax is not included in the value-added tax matahana. The tenth day of the month after month of special transmission of a month is paid by the end of the overtime by the end of the time period, with the added tax return.

The provisions of the Value Added Tax Law of 3065 are applied in the non-provision of this item. A special transmission tax is not considered in the calculation of the payment to be paid to the Treasury under the concession commitments of all sorts of mobile phone users. Special transmission tax will be shown separately on invoices to be held on mobile phone subscribers, which will be held each month.

MADDE 10. -  4481 is the 9th of the Code, which is most current as it is in the province.

Article 9. -In order to be implemented until 31.12.2002, the special transaction tax is paid for as long as the share of the interest paid for the ifts and profits set forth in the receipt of the provisional 1st item (A) of the Code 4306, dated 16.8.1997 and the number of 4306. As many as 10% of the amount paid by the number (8) of the provisional 1st article (A) of the Code 4306 and 4306 is the amount of the special process that is paid according to the number of the number (8). The provisions of the provisional 1st article (10), (11), and (12) of the provisional 1st article (10), (11) and (12) of the Code 4306, dated 16.8.1997, are also applied in the right of special implementation.

In tarh, tahakkuk and allocations, the provisions of the relevant legislation and the provisions of the Tax Procedural Law of 213 and the Collected Allowance of 6183 and the Collected Procedures The provisions of the law are enforced.

The Council of Ministers ' special transaction tax amounts to 4306 due to the exception of the number (A) of the number (13) of the Code 4306, leaving the same number of is authorized to increase up to ten times together.

MADE 11. - The date of "31.12.2000", in the article 15 of the number of 4481, is "31.12.2002".

INVALID DATE 1. -  The Ministry of Finance is one or more of the residents ' statements for the period covered by a major reason for registering a waiver in the places where the public has been declared a major cause of disasters in the dates of 17.8.1999 and 12.11.1999. to collectively export in multiple declarations, the new declarations of these statements are authorized to determine the expiration date, or not to give them any temporary tax returns. These entitlements may be used as different as of the counties or tax types.

muaf, dated 26.11.1999 and numbered 4481, are exempt from additional income tax, subject to the standard of life for 2000 and 2001 revenues. It is not.

MADDE 12. - This is the Law;

a) 5th article on the release date for the 2000-year-old revenue,

on paragraph 8, 4306 is the number (9) of the number (9) of the number of tentative (A) of the Code, 1.1.2001,

c) on the day following the release of article 9,

d) On the release of Digit items,

enters the current process.

MADDE 13. - The Council of Ministers executes the provisions of this Law.