The Turkish Grand National Assembly Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. Some Laws Change Is Made To The Income Tax Act And

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. GE­LİR VER­Gİ­Sİ KA­NU­N­U VE BAZI KANUNLARDA DE­Ğİ­ŞİK­LİK YA­PI

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.

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.



LAW LAW LAWTagPreserver,b,197,201

Kanun No. 5588


Acceptable Date: 1/3/2007      


MADDE 1-  31/12/1960 and 193 The first number (6) of the 9th Amendment of the Respectable Income Tax Code is the third in the property, which comes after the second phase of the property with the number of the third party.

." 6. The towel used in homes, except for the sewing, the kitchen robot, the ironing and the like machines and tools, and not using the power to use it, but the towel they made in the homes they were sitting in, cover, sheet, sock, rug, rug, weaving, weaving, cranes, cranes made of leather, knitting, lace, all sorts of transplants and tourist attractions, hastir, tote, broom, mat, frica, do flower, stamp, share, bead It's the ones that sell the product, the knitting, the rope and the urgans, the tarhana, the melt, the dairy, the way you're going to make it. The sale of these products by market tracking, excluding trade, agricultural or business activities, and the regulation of the corporate tax payer, is regulated by the following times, The festival is not to take advantage of the exemption to be sold in places that are temporarily designated by public institutions and installations by the festival. "

" Trade, agriculture, or business gain, in real time, Income Tax. The people who do not benefit from the income and corporate tax payers will not be able to take advantage of the exemption of those who have been counted in the country. "

MADDE 2- 193 the property of the law The 32-nci clause is reorganized in the form of the other one.

" Asgar livelihood discount

MADDE 32-Asgarative transition to actual taxation of the fee The discount is applied.

Asgaryarial discount; the calendar year for which the fee is obtained gross gross amount, 50% for the payer itself, and 10% for the person who does not have any income, for large workers in the industrial segment that is valid and played in the industrial part of the industry. to each of their children; for the first two children, 7.5% for children is 5% of children. If the income does not belong to the historical period, the month fractions are based on the discount amounts that hit this time by the full month count. Asgarial livelihood is the amount determined by the amount determined by the ratio applied to the first income slice of the income tax rate on the 3rd item with the amount determined according to this receipt, the calculated tax is applied to the server. No return is made if the part to be destroyed is too much.

The phrase "child" in the application of

is sitting with the payer. or by the taxpayer (including those who have given alimony, including those who have lost their mother or father, who have lost their mother or father) 18 years or so on the board and to fill the 25 years, children, The "big" phrase refers to people who have legal marriage between them.

For the identification of the amount of information, the revenue is obtained from the It is based on the state of civilization and family history in history. For each of the family members who have received fee income, they are applied to the income of one of the family members, with a record of not taking the amounts calculated according to the above rates. In the account of the discount amount for the people, the number of children is considered to be the number of children who have been given the credit.

The Cabinet of Ministers shall be subject to the total amount of discount subject is authorized to increase the annual rate of rate reduction as specified in the second phase, or to reduce the amount of the rate up to the legal rate.

With the application periods and the masup of the Asgarrarian livelihood reduction The principles and principles are determined by the Ministry of Finance. "

MADDE 3- 41 of the 193 The first number (4) of the item was added to the first number (4), and the number (5) has been added to the top of the item (5), and the other Bentons have been resuscible accordingly.

" 5. Except for the ones written on the fringes of this instance in the 1-to-4 number, the company's owner must have cost over the price or prices determined to comply with the precedents of compliance with the precedents principle. Or if there is a service-or-service-or-service, the cost of the precedents, or the difference between prices and the application of the service and the execution of the price between the price of the price or price of the price is withdrawn.

The contact of the contact owner, the upper part, and the subspace, and the third-degree side The companies, the partners of these companies, the administration of these companies, the administration of these companies, control or control of capital, and other companies that are in control of the company, have control of the company. It counts as a person.

In this bent application, manufacturing and construction, leasing, and leasing, The actions, which require borrowing or giving, fees, bonuses and similar payments, are to be desold or sold at all costs or services.

Differents that are withdrawn from the operation are declared by the person of the relationship In the account of the tax on income or the account of the corporate tax, the taxation actions of the relevant business are adjusted accordingly. The 13th clause of the Corporations Tax Code of 5520 will be applied, regardless of whether they are related to the business and the work that is done with these people. "

MADDE 4- The 75th of the 193 Code The second number (2) of the item (2) is added to the person to come after the first paragraph.

" 5520 companies in the article 7 of the Corporate Tax Code If they are to be true together, it is possible to have at least 50% of the right or co-capital, profit share, or voting rights in Turkey, either directly or indirectly, in the case of real kibys. The earnings of the business account, whether or not the earnings of the dormitory services they control, have been imposed or imposed. the profit share that is associated with the same year as the month of the month of closing. In the event that the taxation of taxation in Turkey is subsequently downgraded, the amount of lost profits will be reduced from this amount. "

MADDE 5- 193 The phrase "within four years" of the first receipt of the acquer 80th item (6) is "within five years".

MADDE 6- 94 of the 193 Code The product is added to the product in order to arrive after the first receipt.

" The taxation regime has a Turkish tax system. announced by the Council of Ministers, considering whether to provide a minimum level of taxation with the capacity of taxation and whether or not it has been found in the information. People who are in place in the countries to be in place or in operation (in Turkey, where the natives are located in these countries) ) 30% of the payments made or paid by the cash or account, including whether or not they have entered the subject of the tax or to be paid. tax cuts at the rate. Payments for goods and company stocks sold at affordable prices, at affordable prices, were made with payments for leasing of sea and air transport vehicles. The amount of deductions per payment, such as the port fee, which are required to be completed; each payment type is separate from the subject of the business or the industry The Council of Ministers is authorized to take it down to the legal level or to bring it down to the legal level. No tax cuts are made to the financial institutions of the country's financial institutions, due to their money, interest, and dividends payments and insurance and refunds payments. "

MADDE 7- 193 of the Code 99 It has been reported in the form of the article.

" ARTICLE 99-The contents, contents, and attachments of the Muhtasar affidavit The Ministry of Finance is authorized to bring in a separate statement and to bring in a separate statement of the telkifat. "

MADDE 8- 193 OF LAW 121 Plug-in is added to the pearl item.

" The 94th year of the payments made to foreign institutions. The taxes, which are cut under the second receipt of the article, can be destroyed by the income tax, which will be calculated in Turkey over the controlled foreign institution profit reported in the country's declaration of the year. The tax to be destroyed cannot be greater than the income tax, which is controlled by the foreign institution that is controlled by these payments. "

MADDE 9- 193 of the Code 123 It is added to the product in which it is located.

" The implementation of the provisions of the controlled foreign institutions In cases, taxes based on the account of the total tax burden of the dormitory are calculated on the basis of their disburdented foreign corporate profits that will be taxed in Turkey. It can be done by the tax. "

MADDE 10- 92 ncis of 193 "Until the November tenth day of March," the phrase "till the day of March 20th", "until the dawn of February," the phrase "February" is February. " until twentieth day, "as the 20th day of the following month," in the "98" Until then, "the phrase" until the twentieth day of the next month, "as the"   "Until the twentieth day of January, April, July and October", "until the twentieth day of January, April, July, and October", the second number of the mutirer 120 nci items were listed. "the tenth," clause of the second month following the period of three months of the provisional tax, "followed by the period of the second month that followed the period of the interim tax, followed by the period of the third period," and the third party ". until the tenth day of the second month, until the tenth day of the tenth day, "as until the fourth day of the second month," the number of the provisional 67 nci (1). "In 2006," until the beginning of the 20th day of the month, "until the twentieth day of the month following the period", "until the beginning of the twentieth day of the month following the period", (14). The phrase "until 31/12/2008" is the "twentieth day" of "twentieth day", which is in article 41 of the Value Added Tax Code of 25/10/1984 and the number of the 43065 Value Added Tax Code.

MADDE 11- 193 The item in the following is added.

" INVALIDATE ARTICLE 71-The first of this Law is the first of its 80 The actual number of goods (1), (2), (2), (4), and (7) that are counted in the implementation of number (2), (2), (4), and (7), and the goods (real) that were taken before 1/1/2007 of the first fikraid (s). including real estate for farmers who are taxed, including real estate), and the rights of the rights Four years on the basis of taxation of earnings that are not in the process of being used. "

MADDE 12- dated 25/10/1984 and 3065 the first receipt of the 13th article of the Value Added Tax Code (c) is the current state in which it has been known.

" c) Gold, comp, platinum search, execution, enrichment, refining and According to the provisions of the Turkish Petroleum Code, oil exploration activities are provided with the delivery and services of these activities, and the pipeline under the same laws as the same law. the delivery and services of those who are doing these lines, "

MADDE 13- 17 ncis of the Code 3065 The number (b) of the number (2) "is 10% of the capacity of the University and the higher and the colleges and the provisions of the relevant period for the relevant period of 625 to the provisions of the Law," phrase " dated 8/2/2007 and about the provisions of the 55580 Code of Law on the Law of Private Schools 10% of their capacity in the period, and 50% in college and higher education, "in the process of the" business of the goods and transit regime "of the" business "clause (4) in the form of the" goods "clause in the form of the" "in the form of the goods that are in action; the same as the one in the same storm (r); the number of" people "in the number 29 (2) part of the article is" from the regions of organized industrial zones. " It is currently being started.

 " r) In the active part of the institutions or the municipalities and the provincial private administrials They owe money to banks and their guarantors and banks, with at least two full years of real estate and real estate, and real estate, and real estate, and real estate. Turnover and delivery of real estate and business shares (including those sold at auction sites) to banks.

The institutions that trade the items in the scope of the Israeli scope, The deliverance of real estate and business shares that are in action for the purpose of the purpose of the exception is the exception.

Downloaded in the power of the products delivered under theTagPreserver,p,0,171Business And the value added tax, which cannot be discounted through a discount until the period of construction, comes into account when the current account period is held or goes into consideration in the determinations of the corporate tax property. It is received. "

MADDE 14- 6/6/2002 dated and 4760 "-Motor cylinder volume 3200 cm³", up to 10%, before the "-Digits" clause, which is attached to the special Consular Tax Code (II) number 87.03 G.T.A.P. 9-place seating, including the "Asgarine" of the number (B) ruler of the list of "added and iii" The "0.0600" amounts included in the "Tax Amount" column of the "Tax Amount" column are not "0.0700".

MADDE 15- 1/7/1964 and 488 the "I." to the number of Stamp Tax Code (1). "The number of times (6) above (A) of the battery section (A) is divided into part (9) of the table (9) of the table," II-workers, farmers and immigrants ". The number is added to the plug.

." 6. Second hand tool-selling remarks (B&inde 1, 5) "

" 9. 3285 counts of belonging to the Animal Safe and Zabitasi Act. "

MADDE 16- 2/7/1964 and 492 "Esnaf and Sanitaries Credit and Bail cooperatives" to come after the third section of the Code of Letters, the Third Section of the Code of Exclusities, "with the work to be done due to the inaction of the nev". The cooperatives and the Credit Guarantee Fund are owned and operated by the Company and the Bank's including the bail for credits to be used) "was added, the" I-Tapu "section (20) of the number of" I-Tapu divisions "(20) of the number attached to the Law (4) is the intra-parenthesis of the number (d)." (This price is the price of the not less than half of the estate tax value of the right-to-estate property tax, not more than two times) ", the" XI-Financial Activity allowance "of the" XI-Financial Activity "section of the" The number (a) and (b) of the number of the number (b) are redetermined in the same way as the amount of the numbers.

" a) permission (s) of the installation permission (exchange buffs) if they are authorized (each time) for the year) (11,220. -YTL)

  b) For the people who are authorized to open the proxies (exchange buffs) edited documents (5.610. -YTL) "

MADDE 17- dated 13/07/1956 and 6802 the interest of the first receipt of the 29th (c) of the expense of the expense of the expense of the expense of the expense of the first bank (c) of the expense of the expense of the first receipt of the "bonuses" of the expense of the "bonuses" revenues, " the statement added, as the fourth storm of the 31st article was added. It has been added to the end of the matter; the "banks of the banks" clause in the second phase of the 33rd article are "in their stasis proceedings".

" Insurance companies are related to the insurance treatment they have cancelled. taxes (the part of the period after the cancellation date only) can lower the bank and insurance treatment calculated at the time of the cancellation of the cancellation. Taxes that cannot be lowered in this period may be subject to a discount on subsequent term declarations. "  

" The Ministry of Finance has said that the implementation of this matter has been It is authorized to determine the essences. "

MADDE 18- dated 5/5/2005 and 5345 The number 4 item (g) of the Second Amendment and the 4th article of the Law on the Rights of the People's Rights and Tasks was created as the second part of the Act, " the company said. The "clause" of claims and defence of judges dealing with conflicts is "the phrase" with these inisties. In relation to the disputes that have been created by the authority of the judicial judiciary, it is said to be "present and 33rd" for these mergers. Revenue from the Ministry of Finance to come after the "clause" on issues that enter the task field is the addition of the word "clause".

" g), created in the administration and actions of the administration. In relation to the conflicts, the demands and defence of these mercians are to be found in the appeal, appeal, and tashihi decision path; in order to appeal to the appeal, the appeal will not be on the way. To give a decision; to decide the cases of the complaint; to minimise the conflicts that arise in practice. and to take measures for the sake of the application of the application union. "

MADDE 19- dated 4/1/1961 and 213 The following item is added to come after the 28th Amendment to the number of Tax-Usul Code.

" entitlement to beanname and payment times

MUKERRER ARTICLE 28-Finance Minister Revenue Secretary of State, It is authorized to re-establish the final day of the declarations and payment periods, which shall not exceed a month from the statutory period. "

MADDE 20- 120 ncis of Count 213 at the end of the article, the following sentence was added after the second sentence of the 353rd item (3); the "ledger" or "notebook" in the first of the 367-item clause. The revenue is the "clause" of the regional manager's "clause" or notebook, " the statement said. The fourth and second fives of the 377 nci material are also being installed in the province.

 " The task and the duties of the tax office written in the 4th article of this Law The authority of the tax office, which is operational as a traitor, belongs to the tax office and may transfer this authority to the relevant group directors and/or directors. "

" Finance Minister Revenue Department says the assessment is subject to tax review. are authorized to do so to those who are not in charge. "   

" Tax office issues and tax offices, Finance Ministry An appeal against tax court rulings without the convalor of the Revenue Department (municipalities, governorates, and governorates) in the cases that have been determined by the Revenue Service is under way. They can't go.

Revenue Department of the United States has said that it is possible to ensure that it is not possible to identify The tax office may transfer authority to the tax office and/or the notebooks for cases where the tax office directorates are taking part in the country's authority to give the deal. "

MADDE 21- dated 21/7/1953 and 6183 the "tax office manager" in the first case of the "tax office manager," the first fund of the "tax office manager," the "tax office manager" (5345), " the director of the tax office said. Tax office, which is established and operational as a traitor to the tax office, "In the case of the director and/or the director of the relevant group, the office of the relevant group and/or the director of the tax office," the director of the department of taxation, "the director of the" office of the book "," the director of the second, "is the" director of the second ". The phrase "(5345 is the tax office authority established as a haiz, and the relevant group manager and/or manager)" was added to the article 90, as well as the " "where there is a real estate," the deed of the estate, "the site of the estate," is the site of the estate, the title of the deed, or the title of the deed. It ' s being made in a state of mind.

ARTICLE 22- Large Payers Tax His office said the revenues were collected from the residents, dated 10/7/2004 and the 23rd Amendment of the City of Büyükşehir Municipality (b) of the City of Büyükşehir, to the municipalities of Büyükşehir. until a new regulation is calculated on the share of the required share; these taxpayers are legally or The city of capital city, located in the city's capital city, is the city's capital city, which is declared by the company and is paid for by the company, and is the capital city. The metropolitan municipality is based on the presence of the taxpayer. The current installation of the Revenue Service is on 5/5/2005, and in accordance with Article 23 of the Code 5345, the company is responsible for the provision of the party. The Ministry of Finance is authorized to determine the principles and essences of this matter.

MADDE 23- dated 4/1/2002 and 4734 The following are added to the following: the end of article 10 of the number of Public Ale Law.

" Install Social Security in relation to the fourth fikrans; (c) me The scope and consistency of the social security premium debt by taking the appropriate view of the Institution; (d) relating to the benefit of the Revenue, by taking the appropriate view of the Revenue Department, and the taxes to be covered by the tax debt; type and amount. authority.

As a commitment to which documents are requested in this clause The installation process is determined by the Install. In the event of a non-commitment to the promise of a commitment to the fact, or the commitment of a willing party on a tender, if the document is not given before the signing of the documents, the event will be temporary. The revenue is saved. "

MADDE 24- dated 29/1/2004 and 5084 The Law of the Count of the Count, and the Dignity of the Israeli Code, and the Business of the People;

A) in the Bentes of the 1st and 4th Articles as "thirty" and "tens" of entities, (b) the entities, which were originally from the income and corporate tax payers "income prior to 1.4.2005, are in the works of the workers who have been stolen in the first place," the statement read.

B) 5th article " First of the 2nd article of this Law (b) In favor of real or legal entities, which are entering at least ten employment preserves in prescribed provinces, the Treasury, private budget setups, municipal private administrations, or municipal land or municipal property. It is possible to establish the right of the irate, which is a total of nine years of experience and continuous quality, over the arsars. This includes the public and the need for the building and the construction of a needy land or land that has yet to be operational, and is also covered by this. However, if organized industrial or industrial zones are found within the property of the county, where the requested construction is found, there is a major parcel to be allocated for the yachts that can be located in these regions. Searches for the unfound.

Excluding spaces from

31/8/1956 and the number of Forest Laws 6831 The state may be permitted to use a maximum period of nine years on non-redeemable conditions, due to the provision and saving of the state. The provisions of this Law's 2-nci clause (a) in the remainder of the year prior to the exclusion of the other provinces (except in Gökçeada, Bozcaada), are the provisions of the 5th article in effect on 31/12/2006 of

You will be allowed to establish or use the Israeli right Implementation projects with plans that do not have a zoning plan are included in the pre-allow period, which is given at no cost.

The number of workers to be executed, the subject of the subject of the subject of the yacht It is mandatory to comply with the period of five years from the date of operation.

TagPreserver,p,0,171during the projected time, except for a number of reasons activity after the completion of at least 50% of the time or after the bedtime date of the day, after you have passed the operation or the action The identification of the termination and the right to use it is a violation of the right to use, and in this case, the whether to cancel the right or use of any judicial decision, the informane on the untasteable, the floor cost is to the administration. In this case, irrespective of the charge of the respective administration, you are discharged by the right of worship, and compensation is received at one per cent of the cost of the cost of the national project.

TagPreserver,p,0,171during the projected time, except for a number of reasons The right to a minimum of 50 percent of the yacht is not complete, or if the number of eligible jobs is not being followed at a rate that is not being observed, the cost of the facility is not without. Or given permission to use it, it will be returned to a fee. In this case, the cost of the right or use of the library is at the thousend of the cost of the current cost of the project.

You are not subject to a no-charge or use permission for the use of The total amount of the amount of time to be verified is no less than three times the amount of rail that will be appreciated by the cost of the cost of this administration.

The implementation of this Article is based on the Ministry of Finance and ". in the current location,

C) by combining the first and second fisars of the 6 ncu clause, " In the provinces under the bendi of the 2nd article (a), to be implemented until 31.12.2008, the first of which is operational since 1.4.2005 and is before the date of 1.4.2005 with the operations of the original operational and continuous livestock (water products) from operations that have started to operate and the main ten workers are operational. including chicken and chicken), organic and biotechnological agriculture, cultural fungi, and compost, seracılük, seed and sobriety, industrial, mining, tourism accommodation 20 percent of the electrical energy costs involved in the activities of the facility, education, or other areas of the facility are Treasuries. This orana, for each of the workers after 1.4.2005, began operating before 1.4.2005, but after the date of 1.4.2005, the company has started and has been working for the company after 1.4.2005. 0.5 points are added for each subsequent execution. The percentage will not exceed 50 percent for the operations involved in activities in organized industrial or industrial zones, and in other areas, the percentage will not exceed 50 percent. " in the current location,

is currently being started.

D) An ad-hoc clause is added to the 5084-numeric code.

" INVALID ARTICLE 2-Support and support in the 3rd, 4th and 6th articles of this Law For 5 years from the date of release of this Code, the people will also benefit from the publications in Gokçaada and Bozcaada. "  

MADDE 25- dated 29/6/1956 and 6762 The number of 26 ncis of the Turkish Commercial Code has been reported in the second phase of the Turkish Commercial Code.

 " Trade-in trade under the provisions of the Code of Letters of 492 After the rejection of the record allowance and returns, 25% of the remaining amount is transferred to the relevant room to be saved. "

MADDE 26- dated 19/3/1969 and 1136 The number of "three percent" of the first line (a) of the 180th issue of the Solicitor Law is added to the end of "two percent", and the end of the same clause is added to the end.

" determined by the Ministry of Finance for definitive account results from two years ago The total amounts were based on 492 counts of Excluded Excludes (1), (2) and (3) one per cent of the money received by the number of fees, excluding the fines of one per cent; each year to the end of March. until the Turkish Bar Association is considered and required The financial expenses related to the defence and the acting of the delegate are paid from this account. This account is used for financial expenses related to the exclusive self-defense and proxy duties, and the money that is not spent in the year is transferred to the same year as the following year. The barolooms of these money, spent and personnel working for the service will be used by the Minister of Justice and the Turkish Bar Association to be co-hosted by the Minister of Justice. is edited. "

MADDE 27- dated 15/11/2000 and 4603 The provisional article about the Law of the Republic of Turkey, Ziraat Bank, the People's Bank of Turkey, the Bank of Turkey, and the Turkish Real Estate Bank Anonymous, were added to the law.

" MADDE 9-The Citizens Bank of Turkey is the paid capital of the United States. Privatisation of the new Turkish lira in the scope of the New Turkish Privatisation of the capital on 9/12/2004 and 5274 of the shares in Turkish Commercial Code. 100 TL reputable stocks owned by the shareholders of the President of the United States; 1 TL; 1 TL; 1 TL; Stock certificates of 500 TL; 5 TL as of 1 YTL and 1 .000 TL; and 1 YTL; 1 YTL; 10 shares of reputable stock are completed. This completion is made without a sufficient transfer of the Bank's capital's shares to a sufficient number of shares of the Company's shares. In addition, shares of different reputable companies are translated into shares of a number of reputable people's reputation. In this way, the completion steps are pushed to the Bank's stocks Pay Book. The provisions of the Turkish Commercial Code do not apply the provisions of the written stock.

The main commitment to the following are the following The fact that the provisions of the Law on Trade Code dated 9/12/2004 and the number of 5274 were former shares following the registration of the country's Trade Registry. The bonds don't rule. The main commitment to be made under this article will be actualized within two months of the date of the current date of this Article. "

 MADDE 28- dated 3/1/2002 and 4733 The number of Tobacco, Tobacco Mmules, Salt and Alcohol Alleys are Rebuilding to Tobacco and Tobacco Allowance Production, and to the Law and Line of Tobacco and Tobacco, 4046 and the Law of 233. Article 8 of the Law on the Decree of the Decision on the Decree is in the state of It is currently being started.

 " MADDE 8-A) Tobacco and tobacco without permission to establish facilities from the institution  To produce alcohol and alcohol drinks with the factory, plant or manufacture of alcohol and alcohol, People who work and produce and produce items from the institution for production permits are given up to three years in prison and up to ten thousand days of criminal penalties. However, it cannot be less than ten times the price of alcohol and alcoholic beverages and alcohol and alcoholic beverages with the amount of official financial penalties that are to be dominated for the processing and production. This provision applies to those who move to the second and third fir of matter 6.

Tobacco masts, alcohol and alcoholic beverages applied to their packaging To ensure that the bandage, label, hologram, stamp, stamp, or similar inductees are impersonations of which they are imitated, they are imitation and are determined to provide them with the relevant legislation specified in the relevant legislation. available for products, including the price or price of The issuers may have the right to receive and use false documents or related institutions or installations, although they are not entitled to receive and use these items, and to sell or sell products that do not take place in the market. Those who have been found are in prison for up to three years, and are sentenced to a fine of one thousand days from the time of the day.

Hands on the products they have at the hands without getting a receipt and a receipt In addition to being placed, they are given a monetary penalty of up to two hundred days, to people who have sold and sold wholesale and retail to the day. However, the amount of the price penalty to be given cannot be less than ten times the market selling price of the confiscated products. It is determined by the Institution for the installation of the products involved in the products that are confiscated.

B) The provisions of this Law and the general and regulatory decisions and decisions of the Institution to the Board if it is determined that the administrative and technical regulations are specified by the applicable legislation;

a) Tobacco, depletes, alcohol and alcohol in the alcoholic beverages market All kinds of information and information that the Institution's officials, who produce, import, market, sell, sell, sell, and are assigned to each of their units in matters related to the establishment of the Agency. to ensure that the document and its samples are not full and correct within the specified time, the required facility, and The new Turkish lira will be fined if they do not start to inspect the sites and sign the status that detects the situation.

,b) The spiral of red tobacco is packaged in the unit packaging, The new Turkish Liras are given to those who supply the market without the amount of tobacco, the amount of leaves, the amount of leaves, or the makaron, and without the compliance of the institutions and principles.

c) Infantry in the tobacco market by failing to comply with relevant legislation New Turkish Liras for each action is required for those who do not meet their obligations under the scope of the date or extent of the article written by those involved in the activities, or the current administration. The money is punished.

d) The manufacturer and the manufacturer of the tobacco mahgans market importer companies, In the process of entry into the market and to the market that may have a standard effect on the products they produce or import without complying with or without consent and/or without permission. The new Turkish lira will be fined if they make any kind of statement and to market the products.

e) Tobacco, tobacco mammals, alcohol and alcoholic beverages are in the market The new Turkish lira will be fined by producers and importers who operate, while they are in demand for the Agency and not to report their business reports.

f) Vendors and manufacturers meet their obligations to install Twenty thousand New Turkish Liramen will be fined if they terminate their activities without bringing them in.

g) The installation and production facilities of the establishment and installation of the production facilities The transfer of the installed machines to a new or former factory in the country, or a new or former company, will not be sent to a company or to a country. Twenty thousand New Turkish Lirasi administrative fines are applied.

h) Do not receive or produce project remodeling permission from the organization The new Turkish lira's fines are imposed if the facility is being dethroned.

) Wholesale and retail tobacco, alcohol and alcoholic beverages, and Purchases of liquor or counterfeit products, from which products are illegal or fraudulent, receive or sell products from the Agency and/or province's special administration, or to sell or sell them. for each action if they are in the area of the specified workplace or from the areas of the region A thousand New Turkish Lirasas are given the administrative fines.  

i) Retail sellers are not authorized to drink as open. The new Turkish lira is fined for selling or presenting the sale or packaging of tobacco and alcohol and alcohol products sold in the market for sale or by dividing or selling alcohol and alcohol.  

j) 18-year-old people who sold tobacco and alcoholic beverages to tobacco  A thousand New Turkish Lirasas are given the right to be identified as the ones who are identified.

k) Manufacturer, importation, mountain, wholesale and retail, tobacco mamns It will not compete in the shelf, stand, and similar city units in the alcoholic beverages and the Agency will not be able to compete in the same packaging category as it will not be able to compete in the same packaging category as it will not be a competition. to be determined that they do not comply with the regulations and A thousand New Turkish Lirasans are fined for those who sell with an automatic vending machine.

l), above the number of people who are listed in this Law If the authorization documents are operating without being used or the regulations are in compliance with the Agency, the relevant actual and legal entities are being warned, provided that the applicable regulations are not being followed. The number of minutes to be fixed is given up to the next. If it is not possible to continue at the end of the period given, or even if given the duration of the period, the verb applies to administrative fines of up to a thousand New Turkish Lirasas from a thousand New Turkish Lirasas.

fines for repeated verbals that require a monetary penalty, In each defense, it is applied by increasing the ratio of the previous one to two times. Previous sentences would not be based on a repeat of the same terms that require administrative fines in two years from the date of the date of these sentences. However, the amount of product that is specified in the last row of fines reported for the violations of this Article (f), (g), and (h) may not be less than the market price; (a), (c), (i), (j), (k), (k), and (l). In the case of repeated violations, the cancellation of the authorization documents, (d) in the case of de facto, may be decided to stop the activity by a year in violation of the authorization documents, according to the actual failure of the actual. The sold document names themselves, or if they are operating with the same trade title at the same location, or if the same real or legal entity is being executed at the same time, the sale document says. the new document cannot be found for two years.

The Israeli fines are separate to each of the parties that act on this Law. is applied. It would not prevent criminal penalties, such fines and other administrative sanctions, to be criminalized in the Turkish Penal Code or the criminal code of penitents that require a monetary penalty.

If there is more than one verb in this Code that requires penalties, and the penalty to require the maximum penalty if it has occurred, and each time the sentence is applied if it does not exist.


3/1/2002 and count 4733, dated 8/6/1942, and 4250, 10/7/2003 And 449,426 were convicted of crimes against the issue, and more than two times more than twice the number of preliminary charges, including more than twice the number of preliminary charges against the subject. those who have been decided on the payment scope are not given a sale and/or suitability document again.

This provision includes administrative fines and penalties for retail sales. The other sanctions are implemented by the agency's private and essential administrative administrations.

Follow 30/3/2005 and 5326 in tracking and allocation of Israeli fines. The provisions of the Law of Mumps are enforced. "

MADDE 29- dated 17/9/2004 and 5234 The number of Bazki Law and the Code of Law, the provisional 1st article of the Law on Judgement Of Decidedness, has been announced in the last sentence of the first phase.

" The rate to which the month of informal damage will be recorded, as of the revolving capital The Finance Minister is authorized to download up to 1%. "

MADDE 30- dated 7/6/2005 and 5362 The second sentence of the first phase of Article 69 of the Code of Vocational Installations and the Artisans Occupation of Art is the second sentence.

" This is about 25 percent of the amount remaining after the return is rejected and refunds are made the revenue is transferred to the individual. "

MADDE 31- dated 2/9/1983 and 78 The following sentences are added to come after the first sentence to the additional 8 elements of the Ordinance Decree on the Staff of the Labor Department's Office of Higher Education.

" The expertise to be determined by the Vocational School Board of Higher Education If any of the officers will be assigned to their fields or to be transferred, they will be exempt from the central site. Those assigned to vocational colleges cannot be assigned and assigned to a unit of universities or high-tech institutes in the area of specialist areas of vocational school. "

MADDE 32- 193 The acquis 121st clause is in effect.

SUPERSEDE 1- dated 23/3/2005 and 5320 numbered 19/12/2006, in accordance with the Effective and Implementation Act of the Code of Criminal Procedure, dated 6/12/2006, and the 13th in accordance with Article 30 of the Law No. 5560 until the Code of Criminal Procedure is required by Baro in self-defense and proxy. The remaining part of the fee to be paid to the lawyers is paid by having to be transferred to the Ministry of Justice budget to be paid for the interest. The payments are determined together with the Ministers of Justice and Finance, and the Turkish Bar Association.

SUPERSEDE 2- Charges  The tax cuts to be defunnated from the income tax they would pay in 2007 for the year 2006 include the 193-year Revenue Tax Code, which is in effect with this Law. It will result in the provisions of the clause.

XX_ENCODE_CASE_ONE invalid 3- dated 16/5/2006, and the Social Security Institution Law of 5502 and the General Directorate of Retired Sandals that has been transferred to the Social Security Institution, Social Security Institution For those who have been under the scope of the Law and the General Directorate of Bain-Quran dated 18/6/1992 and the number 3816 The ministry said it would receive treatment services until 31/12/2006 of all other institutions and installations, as well as return of capital outflows to the Ministry of Health in 2006. The Ministry of Finance, Minister of Education and Social Security, to deal with the amounts due from unofficial damage to the general budget, to stop the creditone and to reconcile it with the term And the Minister of Health is the official. The Ministry of Finance is authorized to make any necessary regulatory actions on this matter.

To institutions that have transferred to the Social Security Institution of university hospitals 31/12/2006 The remaining amount after the invoice costs for the treatment services provided by the treatment services until their date, 80% of the amount remaining, review continued or review completed but may not be reconcilable 6% of the costs of the invoice And after you have made any available payments, the remaining amount is paid. After these payments are made, the remaining amounts are discharged and will not be eligible for any credit and claim for the discharge of the discharged part. The Social Security Institution is the authority to make any regulatory actions necessary.

with the total number of institutions, including 3816 ATagPreserver,b,186,226invoices for treatment services received by universities until 31/12/2006 until 31/12/2006, as well as those found by the universities and the Union. And their attachments are controlled after the fact that the first in the world is reconcilable. They will be destroyed.

MADDE 33- This Law;

a) items 3, 4, 5, 8, and 9; items 10, 193, The number of temporary 67 nci items (14) of the law's provisional (14) are valid, including 11, 25, 26, 29, 30, 31, and 32, and provisional 2nd and provisional 3. on the date of release,

b) 2 nci items, revenues from 1/1/2008 on the date of release for implementation,

)(2) of the Article 13 of the Law of 3065 with the 13th The number of articles of the number (b) are the provisions of the 17th article in accordance with Article 31 of the Code 6802, and the part of the publication following the release of the 24th clause, the statement of the article, the statement of the article.

), with a 16 ncu clause, with respect to 492 and a number of (8) "XI-Financial Activity Allowance" (7) provisions of the number (7) on 1/1/2008,

d) On the release of Digit items,

enters the current process.

MADDE 34- The provisions of this Law The Council of Ministers executes.