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

Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k4605.html

Law No. 4605

Acceptance Date: 23.11.2000

Article 1 - No. 197 dated 02.18.1963 the third paragraph of Article 10 of the Motor Vehicles Tax Act has been amended as follows.
Council of Ministers;
A) again to exceed more than 50% of the valuation ratio, to determine the new rates, but not less than 20%
b) writing the amount of taxes in the Act revaluation rate or (a) the amount of tax determined by applying the rate in paragraph of technical characteristics of the vehicle and / or the type of fuel they use or intended use as individually or collectively to increase up to twenty times,
c) EURO norms for providing catalytic converter system with the rate determined in equipped with the vehicle or tax amounts to reduce it to about 50% , it is authorized
.
Article 2 - No. 1318 dated 07.29.1970 the third paragraph of Article 10 of the Finance Act has been amended as follows.
Council of Ministers;
A) again to exceed more than 50% of the valuation ratio, to determine the new rates, but not less than 20%
b) writing the amount of taxes in the Act revaluation rate or (a) the amount of tax determined by applying the rate in paragraph of technical characteristics of the vehicle and / or the type of fuel they use or intended use as individually or collectively to increase up to twenty times,
c) EURO norms for providing catalytic converter system with the rate determined in equipped with the vehicle or tax amounts to reduce it to about 50% , it is authorized
.
Article 3 - paragraph No. 1318 of the provisional Article 2 of the Act has been amended as follows.
Addition of the base vehicle purchase tax, Value Added Tax Act 3065, pursuant shall consist of the elements that make up the value-added tax base. proportion of additional vehicle purchase tax is 12%. Cabinet, a level "0" to reduce it to zero; Increase up to 36%; The technical characteristics of the vehicle is authorized to differentiate in these proportions.
Article 4 - Income Tax Law No. 193 dated 31.12.1960 of the first paragraph of Article 94 (6) of subparagraph (b / ii) sub-paragraph is amended as follows.
Ii) of Article 8 of the Corporate Income Tax Law numbered (1) Except earnings gain benefit from the exemptions in paragraph participate, including earnings, benefiting from investment allowance; whether distributed or not distributed, institutions, institutions subject to tax, corporation exempt from tax income and gains from (deduction corresponding to the losses if the birth hurt the exemption application is done in the period when the damage resulting from the exemption. First of offsetting the losses in the amount of withholding application is considered to be caused by the exemption application.) || | Article 5 - No. 193 dated 31.12.1960 the following provisional article has been added to the Income Tax Act.
Provisional Article 58. - 1) 1/1/2000 - 31/12/2001, between the self-employed and owners of commercial gain subject to income tax in this matter is subject to the principles specified standard of living.
2 a) the amount of the main indicators of living standards;
- 3.5 billion for first-class merchants,
- 2,000,000,000 for the second class merchants,
- commercial gain than those detected in a simple manner, the temporary Article 44 to be declared in accordance with the provisions to be taken into account in determining the commercial gain of the maximum amount the degree;
1. For those who are transferred to one billion degrees,
2. For those who were adjusted to 650 million degrees, 3
. For those who are transferred to the degree 300,000,000,
- 3.2 billion for the self-employed is
lira.
B) commercial gain with the owners, including loss statement of self-employed earnings are to be declared in relation to these activities, the main indicators amount to if it is less than the amount to be found by making additional determined according to the standard of living indicators, the amount determined under this Article , the basis of taxation is taken into account in the calculation of income related to the gain amount. Commercial gain additional amount determined according to the standard of living for those who are determined by a simple method indicator is not taken into account.
C) In case of commercial and professional activities of a taxpayer in the same year, the basic amount will be applied separately for each indicator a gain.
Nevica same or separate from the basic indicators of the amount of the taxpayer in carrying on business in more than one establishment, the additional amount is made at the rate of 50% for each one of the main indicators next workplace.

Ordinary partnerships with companies in joint commercial activities of the collective, the main indicators of the amount of this partnership or company limited partners in limited liability companies; basic indicative amount for one of the partners, the other partners of the total amount is determined by taking into account 50% of the basic indicators of the amount for each company and the company in the share rate contract, the ownership percentages were not given equally to all partners is applied by dividing the number of partners.
Implementation of this Article, the ordinary partnership, collective, each of the establishments belonging to ordinary and eshaml limited partnership is the provision in terms of individual workplace partners.
Implementation of this Article, limited partner shall not be taken into account.
D) of this paragraph (a) and (c) the amounts set out in paragraphs basic indicators; 3030 in accordance with the metropolitan municipalities of provinces, metropolitan increased by 25% for taxpayers operating within the municipal boundaries, and the taxpayers operating in priority regions are taken into account by deducting 50%.
E) of this paragraph (a), (c) and (d) the amounts included in the basic indicator areas me; the area where the activities are carried out as gold production and / or apply for dealing with trade in gold increased by 50%.
F) for the first time it started to work for taxpayers and the following year began to work mainly living standards do not apply. Spouses and dependents to be done by people who work with children of the same taxpayer is not considered state of the implementation of the provisions of this clause starting work for the first time.
G) the time that were carried to the taxpayer leaves the job will be considered.
H) Life Gauge standard amount was as follows.

Standard Life Indicators
Which will be added (TL)

1. Taxpayers him, his wife, children and private passenger automobile belonging to other people as dependents for each (including those registered in the company);

a) Cylinder volume 1600 (included) until the CC
450,000,000
b) Cylinder volume 1601 (inclusive) 2000 cc (included)
in up to CC

700,000,000
c) Cylinder volume 2001 (inclusive) in which more than cc
1.200.000.000
2. Ownership of the taxpayer himself, his wife, and children belonging to other persons and their dependents from multiple buildings used by itself (independent partitions, floors, including resort and retirement homes) for each;



The annual imputed rent
25% of the price
3. Taxpayers him, his wife, the other person is responsible for their children and see (including registered businesses) each;

a) The aircraft, yachts, powerboats, for speedboat
4.600.000.000
b) The top ten horsepower motor other special vessels

900,000,000
4. Private services operated continuously and for a fee;

a) driver, governess, cook, maid, gardener and so on for each

900,000,000
b) The captain, pilot, and so on for each
4.600.000.000
5. Taxpayers him, his wife, their children and to take each race as dependents of other people (including foals)


1.200.000.000
6. touristic travels abroad, he joined the taxpayer traveling with his wife, each of the other person is responsible for their children and look for every trip,


900,000,000

case of the taxpayer's spouse or children to have activities subject to a standard of living principle, standard of living indicators are taken into account in the determination of their only income.
Standard of living index amounts are taken into account by deducting 50% of the priority regions for development.
I) of this Article, years in which more than one calendar year to spread our business in the construction and repair work continues and collectively applied taking into account the indicative amount available for this year.
J) about 11 years old and over in a vehicle exclusively on taxpayers with relocation activities, the local standard of living that is performed as the main indicators of the amount of activity is taken into account by deducting 50%. Removals in a vehicle whether or not the taxpayer who operates as the vehicle's age and the amount of partnership basic living standard indicators are taken into account once.

K) standard of living for pilgrimage trips made additional indicators, including once with overseas trips to be made with the purpose of treatment of commercial and professional earnings do not apply.
So far, the treatment of the travels for the purpose of confirming the reports about health must be taken of the establishment.
3) Notary attorneys, temporarily authorized notary public assistants, licensed attorneys, midwives, circumcisers, health officers, scrivener and occupation of the performance of higher education for the sake Avoid the other self-employed than with those who will be appointed by the Ministry of municipal organizations without villages (contiguous area of ​​municipalities excluded) establishment located on taxpayers subject to the procedure simple principle is not applicable standard of living.
4) Life standard indicators of basic and additional amounts in respect of the activities for the current year is determined by increasing the revaluation rate determined by the Tax Code. fractions exceeding 5% of the amount calculated in this way will not be considered. The Council of Ministers, the amounts identified in this copy is authorized to increase or reduce it to half by more than 50%.
5) Taxpayers; themselves, their spouses and of their children and on income tax paid income (excluding income derived solely from the securities to the holder) and of themselves and their spouses retirement, disability, unless they certify that the widow and found an orphan's pension, the income, the reason explained in determining the profit according to the standard of living is based it is considered to be revenue. Explain why revenues are primarily the basis for their own declaration of taxpayers. In the case of spouses and children is a balance remaining, only the remaining amount are considered as income explaining why in their statement.
6) 88 or loss will be made in accordance with Article 89 provisions will be made in accordance with Article sale and implementation of exceptions, including investment allowance is only possible for the part of income in excess of income shall be determined in accordance with this Article.
7) According to this article will be contested assessment does not stop the collection of the tax accrued. However, the Supreme Administrative Court and the tax courts, these cases are dealt with first and foremost be decided within one month from the date that the file had perfected.
8) procedures for the implementation of this Article shall be determined by the Ministry of Finance.
Article 6 - Value Added Tax Law No. 3065, dated 25.10.1984 the following paragraph 2 of Article 17, paragraph (c) is added.
C) Foreign states' foreign charities to the diplomatic representations and consulates in Turkey, delivered later this Article to agencies and organizations listed in paragraph number 1 as transfer and delivery made in relation to services and services.
Ministry of Finance, which is the minimum amount of goods and services covered by the exemption and will be authorized to determine the procedures and principles related to me the application.
Article 7 - No. 5422 dated 03.06.1949 Corporate Tax Law has been added to the following provisional article.
Provisional Article 29 - to be implemented until 31.12.2003;
1. By obtaining permission from a bank in the Banking Regulation and Supervision Agency operating in Turkey and from the date of permission within three months of taking decisions by the competent bodies on condition that the transition to the transfer or merger, one or several other banks to merge or by eliminating the legal entity carrying value of fully or partly transferred to another bank or several banks or shares partially or completely Saving deposits of a bank belonging to the Insurance Fund, the balance sheet value of the Savings Deposit transfer or merger of gains in case of acquisition by the Insurance Fund, the corporation is exempt from tax. retained earnings exempt from this tax, Income Tax Law of the second paragraph of Article 94 (6) of subsection (b) shall not be subject to withholding by the sub-paragraphs. Merger or transfer permission from the date of the event to take place in accordance with the authorization received within eighteen months, in terms of taxes that are not levied taxes on time is considered rather born.
2. According to this article in the transfer or merger will be, abolished the institution's speed or seen in the pre-merger recent balance sheet, this Law Article 14 (7) Number losses in quality can be downloaded by subparagraph acquirer or combined with the institution deducted from corporate income as expenses provided they do not transport more than five years.
3
. These substances will be covered by transfers and by paper and conventions held during the merger inherit the abolished institution's movable and immovable property or merged entity on behalf of registration and certification procedures and abolished institutions by transfer or issued prior to the merger date or guarantee letters received in favor, contracts, commentary, guarantees and the other paper, the transferee or the name of renewal merged entity, extension, alteration, transfer or any transaction related to corruption tax, duties and charges (including vehicle purchase tax) monies received in favor exempt from banking and insurance transactions tax.
4. Shares totally or partially Savings Deposits of subsidiaries of a bank belonging to the Insurance Fund, the NPL and other balance sheet items of the bank in favor of the Savings Deposits of collateral taken over or to be purchased by the Insurance Fund and thereby acquired assets of the Savings Deposit Insurance Fund by the transfer, merger or conventions held during subjecting the sales process and their replacement with other papers, renewal, extension, the papers issued for the transfer and corruption, real estate, movable property and rights of the Savings Deposit Insurance Fund or records on behalf of individuals to be nominated and registration of all kinds of taxes, duties and charges from (including vehicle purchase tax) charges paid to the bank by the Savings Deposit insurance Fund are exempt from banking and insurance transactions tax.
5. In the absence of provisions in this Article the liquidation of this Act, the provisions related to acquisitions and mergers applied.
The Ministry of Finance is authorized to determine the principles and procedures for the implementation of this Article.
Article 8 - 08/16/1997 dated and 4306 Primary Education Act, the National Education Basic Law, Apprenticeship and Vocational Education Law, the Law on the Organization and Duties of Ministry of National Education 03/24/1988 dated and 3418 numbered Law Amendment and some of the paper and of the Provisional Article 1 of the Law on Education Contribution Received Share Transactions;
- (A) and (B) contained in the paragraph "1.9.1997-31.12.2000" dates "1.9.1997-31.12.2002" as amended,
- (A) of paragraph (11) and (12 ) number contained in paragraph "Turk Telekom" to "mobile operators", (13) the number in the paragraph "up to five times" to "up to ten times" as amended,
- (a) of subsection ( 9) subsection has been added to the following paragraphs.
Immovable property under the Treasury's private property or state provisions and savings, supplementary budget organizations and immovable property owned is subject to private ownership in general by people and annexed budget organizations donated immovable property towards people who donate about with these organizations in this paragraph shall not apply.
Article 9 - Article 8 of Law No. 4481 dated 26/11/1999 has been amended as follows.
Article 8 - To be implemented until 31.12.2002 of all kinds provided by mobile phone operators (including prepaid card sales) facility, transfer, transport and communication services (due to the earthquake that occurred on 17.08.1999 and 12.11.1999 date of force majeure declared state where reason, as long as the force majeure except for services other than the prepaid card sales will be given to subscribers) are subject to special communication tax rate of 25%.
The tax payer are mobile phone operators. This tax base, the formation of the elements that make up the value-added tax. Special communication tax, value added tax is not included in the tax base. Of the month following the fifteenth day of the special communication tax for a month until the end of business hours, by declaring the value added tax return shall be paid within the same period.
No. 3065 in the absence of provisions in this Article shall apply Value Added Tax Law. In calculating the share of special communication tax of any kind shall be paid to the Treasury in accordance with the concession agreement by mobile phone operators are not taken into account. special communication tax will accrue each month in the invoices issued to mobile subscribers also shown.
Article 10 - Article 9 of Law No. 4481 has been amended as follows.

Article 9 - to be implemented until 31.12.2002, 16.08.1997 and dated 4306 Provisional Article 1 (A) up to the amount of the contribution paid training for operations and papers referred to in paragraph also paid a special transaction tax. In so far; 4306 dated 08/16/1997 and Provisional Article 1 (A) of paragraph (8), the amount of the special transaction tax will be paid in accordance with clause, shall not exceed 10% of the contribution amount paid training. 4306 dated 16/08/1997 and Provisional Article 1 (A) of paragraph (10), (11) and (12) the provisions contained in paragraph number is also applied to the special transaction tax.
Of the private transaction tax levied on the assessment and collection of the relevant legislation with the provisions of the Tax Procedure Law No. 213 and the 6183 Law on Collection of Public Claims Procedure shall apply.
Cabinet special transaction tax amounts for 4306 Provisional Article 1 (A) of paragraph (13) to be bound by subparagraph is authorized to increase up to ten times separately or together.
Article 11 - Article 15 of Law No. 4481 is located in the "31/12/2000" date "31.12.2002" as amended.
Provisional Article 1 - Ministry of Finance, to be inflicted due to natural disasters occurring in 17.08.1999 and 12.11.1999 Date force majeure declared areas registered as tax payers who are compelling reasons to return for the period within the state scope collectively in one or more declarations, the new statement did not identify time or temporary tax return is authorized not to ever inflicted on this declaration. This authorization provinces, districts, or used as different as tax types. Law No. 4481 dated 26/11/1999
Article 3 of the additional income exempted from the tax, 2000 and is not subject to a standard of living basis for revenue in 2001.
Article 12 - This Law;
A) of Article 5 of the date of publication to be applied to the income of the year 2000, with a
b) Article 8, 4306 Provisional Article 1 (A) of paragraph (9) Subparagraph added to provisions on 1.1.2001, | || c) Article 9 of the publication of the following day,
d) the date of publication other substances,
enter into force.
Article 13 - This Law shall be enforced by the Council of Ministers.