Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k4573.html
Law No. 4573 Date of Admission: 06/02/2000
Article 1 - November 27, 1999, signed in Moscow "Republic of Turkey and the Government of the Russian Federation between the Government of Russian natural gas in the Black Sea Under 15 December 1997 Agreement on the delivery to the Republic of Turkey Additional Protocol" was found appropriate to approve flour. Article 2 - This Law shall enter into force on the date of publication. Article 3 of this Law shall be enforced by the Council of Ministers.
GOVERNMENT OF THE REPUBLIC OF TURKEY AND THE GOVERNMENT OF THE RUSSIAN FEDERATION
BETWEEN RUSSIAN GAS UNDER THE BLACK SEA of Turkey
BASIS OF DELIVERY THE REPUBLIC DATED 15 DECEMBER 1997
ADDITIONAL PROTOCOL AGREEMENT
The Republic of Turkey and the Russian Federation Government, hereinafter referred to as the "Parties" will be referred to as the Republic of Turkey Government of the Russian Federation between the Government of the Russian Black Sea Natural Gas Under Republic of Turkey to the Agreement of 15 December 1997 concerning the delivery (hereinafter "the Agreement") shall mutually during implementation in order to develop cooperation
They have agreed on the following:
1. As provided for in the agreement, gas supplies to the Republic of Turkey, the Russian Federation of the Izobilnoye town in the Stavropol region, Turkey Samsun city in the Republic, the Blue Stream Black Sea under the water area of Main Gas Pipeline (referred to hereinafter as the main gas pipeline) will be made through.
2 of the Main Gas Pipeline, Beregovoy the town in the Russian Federation of Krasnodar (including a compressor station), Kadam your water area through and within the country of the Republic of Turkey to the point that connects to the Turkish gas network in Samsun (hereinafter "Sea part" is referred to as) the construction of the part and operation of a company to be established in good faith by OAO Gazprom (hereinafter the "Company" hereinafter) will be implemented through. 3. The Company, the pipeline "Part Sea" will be the winner.
4. With regard to activities carried out in the Russian Federation and the Republic of Turkey, the company will keep the accounts and financial reports via abddo, using the exchange rate at the end of the accounting period shall be recalculated in the national currency. The company's records related to the activities carried out within the limits of the treaty states parties to taxation, will be submitted to the US dollar and the national currency. Article 2
According to the agreement, and OOO Gazexport / OAO between Gazprom and BOTAS December 15, 1997 Natural Gas Purchase and Sale Agreement (hereinafter "Agreement" will be called) in accordance with the Main Gas Pipeline from the total amount of gas the main exhibit Gazexport / OAO is Gazprom.
1. Main Gas Pipeline to provide legal and financial assistance related to the construction and operation amacıyal Russian Federation:
a) Main Gas Pipeline construction of the line directly executes the contractors and subcontractors, the exclusive economic zone of the Main Gas Pipeline Russia, directly related to the construction of territorial waters and the land is still practiced and can be applied in the future, the asset (real estate) tax, value added tax, road fund tax and fees and other similar taxes and wages, also, main Gas Pipeline of the Russian Federation exclusive in the economic area (outside the 12-mile area) Sea Part of directly related foreign companies gain with the construction (income) received through taxes, b) main Gas Pipeline maintenance and repair directly carrying out institutions during the period until 31 December 2015, the main Gas Pipeline directly related to maintenance and repair, is still practiced and can be applied in the future, the asset (real estate) tax, value added tax, road fund taxes and fees and other similar taxes and fees
exempt shed. 2 Vessels, equipment, parts, spare parts and other goods (except those that can be subject to excise tax), including the construction of the main gas pipeline, operation, maintenance and repair in order of the Russian Federation customs border of the technical nature of the material items, to December 31, 2007 except for the period from fees charged for customs clearance, taxes, fees will be exempted from customs duties and other similar charges. If the items mentioned purpose or non-use of force if they are sold later in accordance with the general application of customs duties, taxes, fees and other similar charges will be subject to. Article 4
Gas Pipeline Company's activities related to the sea portion will be subject to taxation only in the Russian Federation.
1. Russian Federation, Company, directly related to the execution of the agreement, yet to be implemented or assets that can be applied in the future (real estate) tax, value added tax, exempt from other similar taxes and fees and road fund taxes and fees.
2. The Company carried 000 cubic meters of natural gas every 1 to 0.1 abddo amount of earnings over a fixed amount, which is part of the Russian Federation's tax system (income) pay the tax on a monthly basis. Article 6
Russia, the agreement in accordance with the framework directly related activities with the Russian gas delivered via main gas pipeline, Gazprom and OOO Gazexport value-added tax on natural gas and export, including customs duties, fully repaid the investment during the period will be from china but December 31, 2015 ' from no later than is exempt from road fund taxes and fees.
Deal with sales taxes on all exported Russian gas, according to OAO Gazprom, during the period it will be for the repayment in full of the investment, but not later than 31 December 2015 that the price effect of natural gas sold in Samsun city naturally unless they exceed 65 to abddo 1 000 cubic meters gas for 1 000 cubic meters of 2 (two) over abddo, the price effect of the gas sold in Samsun city is the period exceeds the level specified above, 30 percent of the difference between the price by 65 abddo in force for 1 000 cubic meters sold natural gas plus two (2) shall be paid in US dollars . By the end of the period mentioned above, the applicable sales tax is paid in accordance with general procedures. Article 7
The main gas pipeline the construction of the marine part and the Republic of Turkey to provide legal and financial assistance related to the business, except for customs fees charged for customs clearance:
a) during construction main gas pipeline directly related to construction activities;
b) the maintenance of the main gas pipeline for the period until 31 December 2015 and repair;
c) the transport of natural gas through the main pipeline (Article 4 Without prejudice to);
d) of natural gas through the main gas pipe line will be connected to the Turkish gas network in Samsun and supply up to that point will be deemed to have been imported into Turkey;
e) The construction of the main gas pipeline in the period up to 31 December 2007, the ships used for the maintenance and repair of pipes, equipment and technical nature of any material and so on. the importation of goods;
tax and is exempt from the pictures.
The Parties shall do everything in their power of the gas pipeline in the area under the sovereignty of their state to ensure the conditions necessary for timely performance of the work of construction and operation, and all the necessary permits and licenses will provide the most effective way. Article 9
Parties of new taxes and / or fees and charges that are laid, taxes, customs duties and other fees increases or tax or legal activities that complicate the situation of those who pay the construction of the tax regime of the activities of organizations identified with this protocol, the main gas pipeline maintenance, repair and operation with the supply of Russian natural gas and will not be applied to the section on transport.
This agreement shall apply in matters not in the scope of this protocol. 15 December 1997 the Government of the Republic of Turkey signed between the Government of the Russian Federation on Income Tax in the provisions of the Double Taxation Agreement shall apply to activities carried out in this protocol.
Work on this protocol with the Republic of Turkey signed on 15 December 1997 between the Russian Federation Government on Income after Taxes of Double Taxation Agreement entered into force, the protocol of the Republic of Turkey to enter into force and the Russian Federation laws envisaged in the internal process of completion that on notification of the date of the exchanged force It will enter.
Moscow on 27 November 1999, all three texts being equally Russian to be valid, signed in two copies in Turkish and English languages. In case of any discrepancy, the English text will be available for comment.
Government of the Republic of Turkey and the Government of the Russian Federation
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