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

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Law No. 5588 Date: 1/3/2007 article 1-31/12/1960, no. 193 dated the 9th of the income tax Act, under the first paragraph of paragraph (6) after the second paragraph I was number 6 with the third from clause has been changed as follows.
"6. Household sewing, embroidery, food processor, Ironing machines and devices and the like excluding timing to use force on the condition to take workers to and from the outside; they made their homes in towels, sheets, bed linen, hosiery, carpet, rugs, woven mamûlleri, mamûller, knitting, lace, produced from the skin of clipping, suitable for all kinds of embroidery and souvenir, Wicker, baskets, broom, MOP, brush, making flowers, sequins, sequins, beading, crochet knitting works, cords and ropes, tarhana, noodles, dumplings, they exist on a selling Office products. These products are sold by the market monitoring with commercial, agricultural or vocational activities therefore organized income and corporate tax-payer, excluding those who are; Hameed held, festival, fair and public institutions and establishments to sell in places designated as temporary muaflıktan does not prevent to take advantage of. "
"Commercial, agricultural or professional gain therefore Comes through real usûlde with those of the above-mentioned works Income Tax and corporate tax payer will be offered to those who made trades in a way that adherence muaflığından don't enjoy."
Article 2-6 article title together in article 193 32 rearranged as follows.
"Smallest living allowance taxation ITEM in real usûlde 32-Wage smaller living allowance is applied.
Smallest living allowance; at the beginning of the current calendar year and wages have been obtained industrial workers aged over 16 years applied to the smaller amount of annual gross wage; penalized by up to 50%, for itself and any income 10% for non-spouse, separately for each of the children; 7.5% for the first two children 5% for other children. In the case of partial period of income, shall be counted as full months fractions of months during this period that hit discount amounts. Smallest living allowance, the amount specified in this paragraph with the first income tax in article 103 tariff income multiplied by the rate applied to the amount the slice, be deducted from the calculated tax shall apply. In the case of a non-refundable portion to offset the excess.
The term "child" in the discount, mükellefle sitting with or cared for by taxpayers (those who were adopted with the main exported alimony, or lost grandchildren sitting together, including mükellefle) is 18 years of age or children below the age of 25, collectible, "spouse" is, among them legal matrimony refers to the contacts.
Discount amount in the determination of the taxpayer, the income obtained in the history of civil and family status. Discount amount calculated according to the above rate, fee income exceeding the family members individually, for each of the children to apply to only one income. The discount amount for the account Boşananlar, the number of children they provide the alimony shall be taken into consideration.
The Council of Ministers will be held on the subject of the discount plus the total amount could not exceed the amount of the minimum wage, provided that annual gross in the second paragraph the specified minimum living allowance up to increase the proportions of or is authorized to download legal.
Smallest subsistence allowance application periods and other matters with the offset shape principles and procedures to be determined by the Ministry of Finance. "
Article 3-193 of the first paragraph of article 41 of the law No. (4) after following almost bent (5) bent and other dykes according to third parties.
"5. This clause is written in paragraphs 1 to 4 of the numbered operations are attempted, excluding owner, associated with people who are identified as precedent against the principle of compliance with the price or prices, or selling goods or services via is found to be in accordance with the price or prices, with the price applied when the owner or attempted price differences that occur against the business-to-business between drawn.
The wife of the owner of the attempt, altsoylarına and altsoyu, including the third degree yauty and beech Hall where the direct or indirect with partner companies, these companies are partners, these companies under the control of the capital in terms of administration, control, or other companies associated with the person.
This application, fabrication and construction, rental and rent, or borrow money, wages, bonuses and similar processes that require payments under each posture is considered buying or selling goods or services.
Business-considered differences taken, been declared by people associated with income or corporate tax has been taken into account in the origin is an account is adjusted accordingly in the person's taxation associated operations. Associated persons and transactions with these people is not included in this article about issues in terms of the provision of article 13, the corporate tax Law numbered 5520 is applied. "
Article 4-the second paragraph of article 75 of the law No. 193 (2) of the California penal code number after the first paragraph is about to arrive the following paragraph has been added.
"the corporate tax Law numbered 5520, article 7 of the conditions if you happen together; Real persons in Turkey, either directly or indirectly, separately or together, the share capital of or right to vote is to have at least 50% of control by foreign affiliates you deploy or distribute accounts earnings, participation in the accounting period is closed as of the year deployed that contains the profit margin. Taxable earnings in subsidiaries in Turkey by later in the case of redistribution, the resulting dividends taxable portion of this amount is lowered from. "
Article 5-193 of the first paragraph of article duplicated in article 80 (6) subsection located in "four years" was changed to "five years".
Article 6-193 in article 94 to article the first paragraph has been added to the following joke to come after.

"Taxation regime, Turkish tax system which has at least the same level of taxation capacity of taxation is whether the opportunity and information exchange issues whether in also subscribed, by the Council of Ministers will be announced to the built-in or operating in countries (countries of the built in Turkey businesses included) in cash or salaries incurred through any payment made or they see and believe that this payment of tax or payment itself, regardless of whether the tax payers withhold taxes at the rate of 30%. Emsaline the purchased goods at affordable prices and payments for the shares of its subsidiaries to, affordable prices, sea and air transport renting of payments for work done in terms of obligations can be completed with the toll that, like the port fee deductions over the rate of payments; each payment type, firm or sector, toward zero, to determine separately so as to land or Council of Ministers is authorized to bring legal level. Overseas financial institutions related to the loan principal, interest and royalties payments with insurance and reinsurance payments pursuant to this paragraph through tax cuts. "
Article 7-193 in article 99 Uribe item has been changed as follows.
"Article 99-withholding tax returns to determine the shape, content and attachments and deductions as of the issues separately filed a return is authorized the Ministry of finance to bring requirement."
Article 8-193 the following paragraph has been added to the article in article 121.
"Foreign institutions are controlled through payments made pursuant to the second paragraph of article 94 cut taxes, reported an annual declaration in Turkey with foreign institutions that are controlled from the income tax to be calculated over the profit can be deducted. To offset the tax, arising from the payment of foreign controlled institution profits exceed from the income tax that hit. "
Article 9-193 following paragraph has been added to the article in article 123.
"Terms of foreign controlled corporations in cases where foreign participation is applied to the total tax burden based on account of taxes, paid would be taxed in Turkey as long as they are controlled by foreign institutions may be deducted from the income tax calculated on profits."
Article 10-article 92 of the law No. 193 in the fifteenth day of March "night," "the 25th day of the beginning of March until the evening," the fifteenth day of the month of February, "night," "the 25th day of the beginning of February until the evening," situated "in article 98, the following month the twentieth day until the evening of 23rd day of the month," "the next night,", "January, April The 20th day of July and October the phrase "until the evening of January, April, July and October as" until the evening of 23rd of the day, the second paragraph of article 120 of the duplicated the "provisional tax statement of the second month following the three-month period, the duration of the tenth," the phrase "the duration of the temporary tax declaration in the second month following the three-month period, the fourteenth," and the third paragraph of the tenth day of the second month following the semester they have taken "until the evening of the fourteenth day of the second month following the phrase" night " the temporary article 67 (1) of the month following the period of the seventh paragraph of paragraph "twentieth day until the evening of 23rd day of the month following the period of" phrase "night", (2) paragraph of the phrase "in 2006," 31/12/2008 "; In addition, 25/10/1984 dated 3065 numbered value added tax "in article 41 of the law on the twentieth day" phrase "is changed to" day.
Article 11-the following item has been added to Act No. 193.
"TRANSITIONAL ARTICLE 71-the first paragraph of article 80 of this Act shall be duplicated (6) with regard to the implementation of the clause, the first paragraph of article 70 (1), (2), (4) and (7) would be counted and in paragraphs numbered 1/1/2007 have been acquired prior to the date of goods (real usûlde vergilendirilen farmers for agricultural use in real estate including aquaculture) and the taxation of gains arising from the disposal of rights in the four-year period."
Article 12-25/10/1984 dated 3065 numbered value added tax under the first paragraph of Article 13, paragraph (c) has been changed as follows.
"c) gold, silver, Platinum search, business, enrichment, refining and oil exploration activities in accordance with the provisions of the Turkish Petroleum Law, carrying out those activities related to the delivery and services made to according to the provisions of the same Law with pipeline transportation of this line to those who built and delivered and services performed for the modernization," article 13-article 17 of Law No. 3065 (2) paragraph (b) is located in "University and College are dated 8/6/1965 and with the provisions of law No. 625 subordinate to private schools by 10% of capacity in the relevant period flour the phrase "8/2/2007 dated and subjected to the provisions of law No. 5580 private schools by 10% of capacity in the relevant period, whereas 50% of University and College"; (4) paragraph (o) located in "the goods" to the subject of "processing operations within the scope of the subject goods were traded goods transit regime with"; following the same punch (r); of article 29 (2) of the "business" is a joke "with businesses organized industrial districts".
Institutions active in or municipalities ") with its special provincial administration, for a period of at least two full years with the sale of shares in subsidiaries held by the real estate cycle and those who owe to banks and with delivery sponsor in response to real estate and its subsidiaries shares of debt (including sales in the auction scene) bank transfer to delivery.
Exceptions within the scope of the assets, trading institutions, for this purpose, shares of real estate and its subsidiaries active in post-crisis delivery is beyond the scope of the exception.
The scope of the exceptions included in the delivered assets acquisition and delivery that cannot be resolved through a discount up to where the value added tax, the income for the period of delivery was made to the account or in the determination of the corporate tax base is taken into account as it goes. "

Article 14-6/6/2002, and 4760 numbered special consumption tax Law attached (II) numbered list is located in the "G.T.İ.P. number 87.03-Others ' before-tax rate of 10%"-the engine of a cylinder capacity not exceeding 3200 cm³ in-drive 9-seat "phrase and (III) of the list (B) timeline" minimum lump-sum tax amount "column in the" 0.0600 "was changed to" 0.0700 "the amounts.
Article 15-1/7/1964 stamp duty Act No. 488, dated and attached (1) numbered table. Akitlerle related papers titled "the following (A) the portion of paragraph (6) bent and (2) of the table" III-the workers, the farmers and immigrant-related papers "section has been added to the following (9) clause.
"6. Used car sales contracts (1.5 Thousand)" "9. the law on Police No. 3285 held animal health and origin of testimonials. "
Article 16-2/7/1964 and the 492 numbered Fees Act, the third paragraph of article 123 "nev's due to changes with what actions to take after the phrase" almost "tradesmen and artisans credit and Cooperatives (cooperatives and credit guarantee fund operation and Research joint stock company by EU banks loans will be given to including bail)" appended, adding the law (4) of the tariff number "I-title deed Transactions" section (20) paragraph (d) That the terms "inside parentheses (price in subparagraph When the value of the property rights on less than half the real estate tax, cannot be modified, in the form of two times very attached ") (8) of the tariff number" XI-financial Activity Fees "section (7) in paragraph (a) and (b) the amounts contained in the following way.
"a Competent institution) (exchange offices) the Organization permits (for each year) (11.220.-USD) b) Authorized institution (exchange offices) are held for the branch documents (5.610.-USD)" article 17-13/07/1956 No. 6802 dated the first paragraph of article 29 of the law on expenditure tax (c) of the California penal code after the "bonuses" on the way "with Central Bank liquidity securities issued resulting from interest income," the phrase has been added , the fourth paragraph of article 31, the following to the end of the matter and have been modified in the following paragraph has been added; located in the second paragraph of article 33 "inter-bank foreign exchange dealing in" Exchange "in the phrase" treatment.
"Insurance companies, insurance they cancel treatment regarding taxes (only the part of the next period from cancellation date), during the period calculated where Bank and insurance cancellation transactions tax can be downloaded from. During this period, deductible taxes, discounts can be made the subject of the next period statement. "" The Ministry of finance, the principles and the implementation of this article, is authorized to determine the policy and principles. "
Article 18-5/5/2005 and no. 5345 revenue administration Presidency of the article 4 of the law on the Organization and Duties (g) as follows, in the second paragraph of article 24 of the "this process created as conflict of jurisdictions related to the claim and defence in the phrase" other operations "with these transactions, due to administrative jurisdictions with regard to this conflict created in the eyes of authorities in demand and in the eyes of Defense" to "article 33 has been modified and the Presidency in" topics in the task after the phrase on the way, "the Ministry of finance to the Presidency of revenue administration which made references to" the phrase has been added.
"because of the Administrative Process and action g) jurisdictions in relation to the conflict created in the demand that authorities and defense, appeals and, if necessary, to appeal in the classification decision go his way; in the matter of the appeals path and gidilmeyeceği country teşkilâtına consent; references to adjudicate the complaint; in practice, the resulting conflicts and minimize application to take measures to ensure the unity of. "
Article 19-4/1/1961 No. 213 dated after the tax procedure Law article 28, the following items have been added to come.
"Time and payment authority filed a DUPLICATE article 28-Ministry of finance revenue administration, Declaration of the last day of the duration of payment, not to exceed one month from the time of the lawful way is authorized to determine."
Article 20-213 following the end of the paragraph in article 120 of the 353 of article (3) subsection after the second sentence, the following sentence has been added to come; 367 "in the first paragraph of article defterdarlığın or the Regional Directorate of income tax department or the phrase" defterdarlığın ", the fourth and fifth paragraphs of article 377 is has been changed as follows.
"This law is written in article 4, the IRS has the duties and powers of the President's authority to fix in the tax office was established as the IRS belongs to the President, the President's authority to related group managers and/or Manager may assign to it."
"The Ministry of finance revenue administration, determination of the tax in question is not authorized to examine also is authorized to have."
"The IRS presidencies with the tax authorities, the Ministry of finance revenue administration is determined by the Presidency of revenue administration on cases in excess of the amounts (special provincial administrations and municipalities, governors) consent on appeal against decisions of the tax court without getting in your way.
Revenue administration, will be limited to place detected, consent to authorize the IRS to cases where the party offices of the IRS presidencies and/or defterdarlıklara. "

Article 21-21/7/1953 6183, dated and numbered public receivables in the first paragraph of article 17 of the law "in the Tax Office Director upon written request of the defterdar," the phrase "Tax Office Manager (5345 has the authority to tax administration in accordance with law No. founded and presided at the tax office was established as a group manager and/or the principal) upon the written request defterdar and/or head of tax administration the second paragraph of the "modified" the Manager "after the phrase almost joke" (according to law No. 3062 tax office has established as the authority and the relevant tax jurisdiction was established by presidential, Group Managing Director and/or Director) "added, located in 90-th item" where the land registry real estate formation Air Marshal credentials. "the phrase" the location of the estate land register guard or decent_guy786 formation from "has been amended in the form of Holiness will.
Article 22-the big Taxpayers the Income Tax Department of the taxpayer of collectible, 10/7/2004, dated and numbered metropolitan municipality Law 5216 (b) of article 23 in accordance with that must be reserved to the Metropolitan municipalities until a new regulation in the calculation of the share; these taxpayers, legal or business centres where the metropolitan municipality, branch due to their resident, declared by the branch and the branch found in the payment of their tax revenue made on behalf of the branch include the obligation of the municipality. Regarding the establishment of the Presidency of revenue administration 5/5/2005, and pursuant to article 23, the law No. 5345 branch changing the obligation in this article according to. This article is based on the principles and implementation of the Ministry of Finance is authorized to determine the.
Article 23-4/1/2002 and of article 10 of Act No. 4734 public procurement following the end of the paragraphs have been added to the article.
"Institutions, fourth paragraph; (c) in relation to the social security institution of the Presidency of the appropriate scope of premium debt to social security by taking the views of staff and keeps on; (d) in relation to the revenue administration Presidency will be included in the scope of tax debt by taking the views of appropriate taxes; is authorized to determine the type and amount due.
Under this article the requested document can present itself as the Institution which is determined by the undertaking. Contrary to reality considerations presenting or undertaking that contains the remaining tenders received under State committed by willing buyer not given before the contract is signed the documents in the case that in this case those who are saved in temporary guarantees by dropping out of the auction revenue. "
Article 24-29/1/2004 and law No. 5084 Promoting Investment and Employment Law with amendments to some laws;
A) of the first paragraph of article 3rd and 4 (a) the phrases "thirty" in "ten", (b) bent, "started before 1.4.2005 corporate tax payers of income and that smallest of ten workers in the workplace of employees," said de facto, B) 5 article "the first paragraph of article 2 of this Act (b) in subparagraph stipulates at least ten persons in employment specified provincial investments Galvin in favor of natural or legal persons; Private budget organizations, the Treasury, special provincial administration of land or land belonging to municipalities or 49 years on the independent and continuous can be qualified when the free easement. This is not moved out of the building and the needs of the public and annex the land commenced yet on the investment or with land also in this context. However, if the requested property is located within the bounds of civil authority of the county organized industrial or industrial area, can take place in these regions will be allocated for investments, the lack of requirement for the empty parcel.
31/8/1956 6831 dated through the Forest Act No. fields under the State, excluding provisions and savings can not be because of the presence of easement also is on the real estate of forty-nine years may be given permission to use free of charge. The article 2 of this Act shall (a) Act other provinces with a priority in development outside the scope (Imbros, Tenedos) in relation to the allocated free investment place 5 of article 31/12/2006, the provisions in force.
Will be or will be allowed to use the easement also excepts crypt design projects with plans for reconstruction plan, free of charge within a given prior authorization period.
The number of workers to be employed, from the date on which that business investment activity on the occurrence of the mandatory period of five years.
Investor in the prescribed period with the exception of force majeure, by at least fifty percent of the investment, emphasized that the completed or received within one year from the date of the start of the investment on any investment or business that was terminated after the activity determination of permission to use the easement and is considered a violation of the contract severely, and it is unlikely that any judicial decision without seeking permission to use the immovable property or appurtenances to cancel muh desat devolved the administration floor maliki. In this case, at the request of the easement deed administrations about the Administration ex officio cancellation, and ownership of one percent of the cost of carî year project cost is taken in compensation.
Investor in the prescribed period with the exception of force majeure, by at least fifty percent of the investment in spite of the realization of the investment exceeds the amount of the projected ten percent of the number of employment if not completed, or if non-compliance has been given free of charge also permission to use the easement or, bedelliye is converted to. In this case the price of permission to use the annual easement or the investment cost of the project cost five thousand carî year.
Permission to use free easement or the total amount of the investment to be performed on the subject of real estate, it will be appreciated by the administrations of maliki real estate fair value may not be less than three times.
The implementation of this article, principles and procedures are determined by the Ministry of finance ",

C) the first and second paragraphs of article 6 in combination, "to be implemented until 31.12.2008 the article 2 (a) in the provinces are covered, from the date of the activity and smaller 1.4.2005 on workers and businesses started and before 1.4.2005 with smaller ten workers and businesses; effectively and consistently livestock (including aquaculture and poultry), organic and biotech agriculture, cultivated mushroom farming and compost, greenhouse, certified seed and cold storage with manufacturing industry, mining, tourism, accommodation, training or health expenses of operating in the fields of electric power twenty percent Hazinece. This percentage; the business was established after 1.4.2005 smaller number for each after workers started businesses before 1.4.2005 is starting work after this date and smaller number of workers will be added to each worker for the next 0.5 points. Hazinece will be against the odds, industrial or industrial regions of fifty percent for businesses operating in the other forty percent for businesses operating in the field. ", have been changed.
D) following provisional article has been added to Act No. 5084.
"TRANSITIONAL ARTICLE 2-3rd, 4th of this law and article 6 situated in one of the support and encouragement from the date of publication of this Act for a period of 5 years, provided that these conditions comparable to Gökçeada and Bozcaada transports businesses benefit too."
Article 25-29/6/1956 No. 6762 dated the second paragraph of article 26, the Turkish Commercial Law has been changed as follows.
"492 numbered Fees Act in accordance with the provisions of the trade registry fees charged on returns that are red and 25 percent of the remaining amount after deducting the relevant income is transferred to record the room."
Article 26-19/3/1969 dated and 1136 numbered Law law of the first paragraph of article 180 (a) three per cent "last in" phrases "two percent" to the end of the following paragraph has been added to the modified and the same item.
"Two years ago the Ministry of finance, according to the results of final account on the basis of the total amounts identified 492 numbered Fees Act (1), (2) and (3) according to the tariff number one percent administrative fees that are received with the fines, with the exception of one percent of fines; every year until the end of March, Turkey Bar Association will be transferred to the account opened in the name of and forced defender and proxy assignment related expenses are paid from this account carî. This account is exclusively mandatory defender and proxy assignment they go about in carî are used to and do not waste money is transferred to the next year exactly. That money will be spent and the bar of the distribution between these services will be run for the points to be the opinion of the Ministry of finance for staff through the Ministry of Justice with Turkey Bar Association by a regulation to be issued together. "
Article 27-15/11/2000 and law No. 4603 Turkey Republic Ziraat Bankası, Turkey Turkey real estate Bank public Bank joint-stock company and joint stock company following the law About temporary item has been added.
"PROVISIONAL ARTICLE 9-Turkey Halk Bankası a.ş. paid-in capital of shares that make up the 9/12/2004 and Amending Turkish Commercial Code No. 5274 under law new Turkish Liras to ensure adaptation; paid-in capital belongs to shareholders except in the privatization administration itibarî valued $ 100 stocks; 1 $ itibarî $ itibarî valued precious 1, 500 stocks; 1 USD $ 1,000 precious 5 pieces itibarî and itibarî-valued stocks; 1 itibarî-valued $ 10 stock is completed. This complete process, bank capital artırılmaksızın, the PA Presidency of shares through the transfer free of charge enough. In addition, the PA Presidency of different itibarî values are converted into shares valued 1 shares of YTL itibarî. In this way, to be held at the completion of the operations, the Bank's shares Share Scrapbook. Transfer of registered shares of the Turkish Commercial Law provisions do not apply.
The process will be held as the main contract for change 9/12/2004 and Amending Turkish Commercial Code No. 5274 provisions of Law and the aforementioned change in the commercial register has not been registered shall take old stocks. From the effective date of this article, the greatest within two months, the main contract to be made under this article in accordance with the existing legislation, the change is implemented. "
Article 28-3/1/2002 and no. 4733 tobacco, tobacco Products, salt and Alcohol Enterprises Restructuring of the Directorate General of the harmful effects of Tobacco and tobacco Production, with domestic and foreign purchase and expressly excluded, by law No. 4046 and 233 numbered Decree Amending article 8 of the law has been changed as follows.
"Article 8-A) when building without permission Nor tobacco and tobacco mamûlleri to produce alcohol and alcoholic drinks with the factory, production facility or factory without specific permission, Nor establishing businesses or residences functioning items involved and interested in producing a year for up to three years in prison and a fine of ten thousand days judicial. However, processing and production will be hükmolun to the amount of processed tobacco or judicial penalty has produced tobacco and alcoholic drinks alcohol with mamûlleri market selling price can not be less than ten times the amount. Article 6 this provision against the second and third paragraphs also apply to those who move about.
Mamûlleri tobacco, alcohol and alcoholic drinks packaging, labels, hologram stickers applied to the stamp, stamp or other similar signs, knowing that mimic them mimicking conveys, regarding their non-mimic them with containing determined despite the fact that the legislation is available without payment or free of charge in the designated product to others if you are looking for, take and use these marks as, although not with fake documents or in any way related to the company or organizations is available by those who mislead and do not carry these marks on the market offering or resale of products in your hand as For more than a year for up to three years in prison and fined five thousand days day judicial term.
Distribution and sales of their products without sales document to konulmakla, wholesale sales and distribution until retail sales of five hundred to two hundred days to legal obligation is not fulfilled. However, given the legal amount of confiscated products market money penalty of the sale price can not be less than ten times. The confiscated products principles and principles of the procedure is determined by the institution.
B) the provisions of this law institution with public and other legislation related to the regulatory process and decisions, administrative and technical regulations specified in Assembly aykılığın detection;

a) tobacco, tütüm mamûlleri, alcohol and spirits producing goods or services in the market, importing, marketing, selling all kinds of natural and legal persons with their troops, assigned to the Institution in the field with the institution's mission officials require all kinds of information and documents, and within the time set, the samples are not fully and correctly, when necessary and provided below, and to examine the status of places that the minutes of the imzalamamaları in the case of five thousand new Turkish Lira administrative fines are applied.
b) making stuffed minced tobacco mamûlünü unit packing leaf tobacco, in proportion to the amount of amount of cigarette paper to be considered for and principles and identified the executioner or Macaron to instantiation market those who two thousand new Turkish Lira administrative fines.
c) Tobacco market by breaking the destructive activities in the market under the relevant legislation are the essence of the contract in writing or with the auction method with the obligations under the time sale and purchase made in getirmeyenlere instead of each action is provided for the administrative fine of 5,000 new Turkish lira.
d) Tobacco in mamûlleri market manufacturer and importer firms, Which principles and principles determined without following or without permission and/or update their products they produce or import without standard may be entries in effect and any changes relating to launch supply packaging and products on the market are ten thousand new Turkish Lira administrative fines.
e) tobacco, tobacco mamûlleri, alcohol and spirits in manufacturer and importer firms on the market, Which shows the trade, even though requested activity, sales and activity reports give out ten thousand new Turkish Lira administrative fines are applied.
f) handler and manufacturers, have fulfilled their obligations against the institution activities cease upon the new Turkish Lira in administrative fines.
g) Nor authorisation processing and production facilities of the Organization, in whole or in part, in the country of the Board of the same company by new or old age of another company or a factory transplant, removing it out of the country got into new Turkish Lira administrative fines are applied.
h.) when processing or production without prior renovation project with the Foundation permission in case of changes in the ten thousand new Turkish Lira administrative fines are applied.
I) wholesale and retail tobacco mamûlü, alcohol and spirits distributors and vendors with open drink vendors are illegal or counterfeit products, products with the Foundation and/or provincial administrations to take from people that didn't receive permission and authority or Office specified in the authorization document or the selling or distribution in distribution and sales other than to do each action for new Turkish Lira administrative fines.
n.) is not authorized Retail sellers, explicitly making the sale or serving of liquor, or offered for sale in the market supply of tobacco, alcohol and alcoholic beverages of packing with mamûlleri on breaking or if they sell by dividing the five hundred Pound administrative fines.
those below the age of 18, j) mamûlleri tobacco and alcoholic beverages they sell to identified thousand new Turkish Lira administrative fines.
k) manufacturer, importer, Distributor, wholesale and retail vendors, where the sale of alcoholic beverages and tobacco mamûlleri rack, display stand, and similar units will not create unfair competition, advertising and promotion campaigns not contrary to the legislation for the same position and the same packaging in order to be placed in the category Which is detected and comply with regulations made from vending machine sales with the new Turkish Lira administrative fines.
l.) listed above, except to the extent that the scope of the law given instantiation to the terms specified in an authorization document are appearing or activity Which has been carried out against the regulations in case of the detection of natural and legal persons related with uyarılmakla are given six months to remedy of violation. At the end of the given time of violation or to continue the remedy of violation is not even possible, depending on the nature of the verb thousand new Turkish Lira five thousand new Turkish Liras as administrative fines are applied.
Administrative penalties in cases of repeated verbs that require fines, every time a previous penalty applied by increasing at the rate of two times. This penalty are issued within two years from the date of the administrative monetary penalty if the same verb that requires the processing is based on the iteration of the previous penalties. However, this article is (f), (g) and (h) considered in paragraphs will be given due to violation fines recently declared the institution the amount of product (s) sales report cannot be less than the price of the market sales; (a), (c), (I), (j), (k) and (l) in the case of verb repetition of violations enumerated in paragraphs according to the weight of the administrative fine without the cancellation of the authorization documents, (d) considered transgressions in one year may be decided to stop the activity. Sales document on behalf of themselves or of the seller have been revoked in the same workplace, operating with the same commercial name be the same natural or legal persons of the establishment or operation of the workplace in question in salesmanship to do on behalf of others for a period of two years cannot apply for a new document.
Administrative fines, this law applies separately to each of the parties that. In accordance with this law, the Turkish Penal Code of verbs that require fines or penalties would be counted, other laws in the crime, which includes the provision of the aforementioned administrative fines and other sanctions will not prevent the implementation.
This code will allow for penalties in the event that more than one of the verbs that require and in the case of a connection between them will require the highest sentence the verb sentence; If there is no penalty for each of the connection is applied individually.
3/1/2002 and no. 4733, 8/6/1942, no. 4250 dated 10/7/2003 and law No. 4926 to against the conviction due to the violation of legislation on the issue with those of more than twice for the same crime because the down payment, the rights of the scope of the prepayment decision more than twice given a sales and/or certificate of conformity is not issued.
Retailers in this article as contained in administrative fines and other sanctions Which principles and set out the principles applied to the special provincial administrations.
Administrative fines and follow 30/3/2005 and the provisions of the law on misdemeanors, no. 5326. "
Article 29-17/9/2004 and decision amending Some laws and Decree No. 5234 Amending the first paragraph of article 1 of the law temporarily the last sentence has been changed as follows.
"Monthly gross revenues will be saved from the gayrisafî ratio, working capital as of up to 1% of the Minister of finance is authorized to download."
Article 30-7/6/2005 and no. 5362 of tradesmen and artisans, the first paragraph of article 69 of the law on professional organizations in the second sentence has been changed as follows.
"These returns that are red and the remaining after deducting the tuition amount to about 25 percent of the income is transferred to record."
Article 31-2/9/1983 and law No. 78 institutions of higher education Instructors Roster the decree after the first sentence additional to article 8, the following sentence is added to come.

"Will be determined by the Board of higher education of vocational areas of expertise will be assigned to live openly or faculty members are exempt from the test center. This status is assigned to the vocational schools, vocational schools or universities outside their areas of expertise of the institutes of görevlendirilemez and a high-tech unit of numbers cannot be assigned. "
ARTICLE 32-121 in article 193 article duplicated is repealed.
PROVISIONAL ARTICLE 1-23/3/2005 dated and 5320 numbered Criminal Procedure Law Enforcement and Application law on 6/12/2006 and 30 of Law No. 5560 earlier according to the article 13 unchanged with, 19/12/2006 until the date of the criminal procedure code in accordance with the Bar appointed by the defender and attorneys should be paid to lawyers in charge the rest of the amount , to be paid to the Department of Justice about to be transferred to the budget shall be paid by the accrual than the remainder. Principles and procedures in payments the justice and Finance Ministries has been rated is determined together with the Bar Association of Turkey.
TRANSITIONAL ARTICLE 2-Ücretlilerin 2006 in 2007 for the year would pay tax to offset the deduction from income tax related transactions, income tax Law No. 193 by this law repealed will be settled according to the provisions of article 121 of the duplicated.
TRANSITIONAL ARTICLE 3-4/5/2006 and Law No. 5502 Social Security Administration General Directorate of the Social Security Authority with delegated retirement fund, social insurance institution and the bag-Kur General Directorate of 18/6/1992 and law No. 3816 located within the scope of the Ministry of Health for all health institutions and organizations in 31/12/2006 received up to the date of treatment services to the Ministry of health in 2006, with amounts depending on the general budget, the gross monthly gayrisafî capital enterprises in relation to amount due mahsuplaşmaya, will give up and, when necessary, from the cancellation by passing a compromise, Minister of finance, Minister of labour and social security and Health Minister conjointly. Make any necessary regulatory processes in this regard Minister of finance is authorized.
Transferred to the Social Security Authority institutions of University Hospital 31/12/2006 up to the date of treatment services, organized by the invoice for compensation of payments made, 80% of the amount remaining after, review progress or review has been completed but could not be reconciled invoice cost of 6% and, if all other payments will be paid the remaining amount after deducting. After these payments are waived the remaining amounts and cancellation will take the parts for any and claims can be made. Every Editor on this subject to the Presidency of the social security administration is responsible for operations.
The institutions listed above no. 3816 with relation to the Ministry of Health with universities in all health institutions and establishments received up to the date of 31/12/2006 treatment services invoices and attachments held, in the first paragraph after a compromise based on the rhythmic pattern is checked and not they are destroyed regardless of.
ARTICLE 33-of this Act;
a) 3, 4, 5, 8 and 9 of article; 10 the article 67 of the temporary Law No. 193 (2) paragraph amendment provision, 11, 25, 26, 29, 30, 31 and 32, article with temporary 2nd and 3rd items temporary 1/1/2007, to be effective from the date of promulgation, b) 2nd item, 1/1/2008 revenues from the date of the publication, to be applied to c) with article 13, article 17 of Law No. 3065 (2) paragraph (b) the provision of changes made in Article 17 of Law No. 6802, 31 relating to the changes in the provisions of article and subsequent publication of article 24, aybaşında, d) Act No. 492 with attached 16th item (8) of the tariff number "XI-financial Activity Fees" section (7) the provisions concerning the paragraph number 1/1/2008, d) other substances will take effect, the date of promulgation.
ARTICLE 34-the provisions of this law, the Council of Ministers.