Period: 21 Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. Agricultural Sales Cooperatives And Associations Law

Original Language Title: Dönem : 21 Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. TARIM SATIŞ KOOPERATİF VE BİRLİKLERİ HAKKINDA KANUN

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Period: 21

Warning: The Law you are viewing is considered to be accepted at the General Assembly of the TBMM. It does not contain any later delics if it exists.


Kanun # 4572


Accepted Date: 1.6.2000

Purpose, installation, and capital

MADDE 1. - The purpose of this Code is to regulate the provisions of the agricultural co-operatives and their units, and create a legal framework for redoing these installations, as well as in an effective and sustainable way, in an effective and sustainable way. malî

Producers need to protect their business and protect their economic interests with better health care needs, based on solidarity, solidarity, and bail. with intent, responsibility for the purpose, partner and the They can set up capital, legal, and sell cooperatives.

At least thirty producers have sold at least three agriculture units so that a farm can be installed in order to set up a farm. The co-op is coming together.

The co-producers of the cooperatives are common shares of co-producers, and the co-founders are committed to the commitment of joint cooperatives. Examples and guidelines for capital payment and returns, with capital commitment rates and quantities, are shown in sample anassities.

Co-op and co-shares in units cannot be hostage or foreclosed. is not transferable to a co-op or union state.


MADDE 2.-This is the following Law;

a) Ministry: Industry and Commerce Department,

b) Partner: Co-producers from opening the cooperatives, from the opening of the troops Common cooperatives,

c) Cooperative: Tarim sold cooperatives,

d) Union: Tarism sold cooperatives units,

e) Example of the example: This is the Ministry's prepared and The Council of Ministers accepts the co-op and unity sample anasms,


Conflict issues

MADADE 3.-Co-operative and troops; partners and requirements manufacturers ' products in a better way, to better use their products They play in their business to meet the needs of their activities and to protect their economic interests.

The subsequent production of the cooperatives and units in the first push and facility of the first ever to be started Economic enterprises are established and operate as a separate entity in the status of anonymous company.

Co-op and units of the product are involved in product altitudes and development The guidelines are shown in sample anasmisses.

Organs, representation, general manager, and staff

MADDE 4. - The organs of the cooperatives and units are general assembly, board of directors and control. Board members and their backups are selected from the search for those who have the right to bear with the general institution. He is a member of the board of directors of the general manager.

The number, qualifications and representation of the cooperatives that will address the public boards of the partners with the right to stand up to the public boards. Selection is set for example in the sample.

The provisions of the co-operatives and the units, in accordance with the provisions of the general assembly and the general assembly and the provisions of the board of directors and the provisions of the general assembly and the regulations of the co-operatives. Based on principles and principles shown by the general directorate of the troops

The example of who is authorized to represent and use the representation of the representation and representation in the units is shown in the examples of the files that are used. However, if the co-operatives exist, the manager, general manager or board members or members of the board of directors or members of the board of directors or one of the authorized signatures of one of the authorized signons, if they are in the co-operatives. It will. If the cooperatives do not have a manager, the board member is sufficient to sign up with a member of the board.

The general manager and the help of the units at least four years of higher education and cooperations, economics, finance, At least eight years of public institutions and installations or private installations in engineering, administrative sciences or related engineering are at least eight years old, and the principals have the least high school graduates in the field. The directors will be employed in co-operatives and units, general manager and other personnel to be appointed, transfer, promotion, dismissal, staff and property rights, and will be accepted by the board of directors, and will be accepted to the general assembly. is shown in the regulation. In non-union cooperatives, the ordinance is drafted by the board and will be effective with the approval of the general assembly.


The policy to be set by the following audit and contingency

MADDE 5 is required.  -  The Ministry is authorized to administer Licensee's administrative and assets, account and assets with audit authority, account and assets, dated 1.6.1989 and 35 to 3568, on the basis of the specified law. request. The audit will be determined by the general assembly of the cooperative, co-op or union. The administration and control boards are not considered to be honored before the audit is met or audit reports are seen on the public board. The Ministry determines the number of installations and efforts to conduct audit activities, including the Turkish Free Accountant Service and the Yemeni Financial Services Rooms Unit.

Cooperatives, media They are required to adhere to the principles and principles that are required to be subject to the subject of law, including but not to separate the Code and to the issues.

Exemptions and exceptions

MADDE 6. - In the activities of the cooperatives and units that are installed according to this Law,

a) Partners with co-operatives to partner with the Cooperative, all sorts of things to do with their co-operatives and associated with them, document, senet, affidavit, commitment, vector, receipt, receipt, mortgage, and hostages of all kinds of taxes, images, and fees,

b) The positive income that results from in-common actions comes and the institutions tax,

c) From each other and partners Interest and commissions, all kinds of real estate purchases with each other or third cities (excluding tax, levy, and fees that tailor taxes to third cities), the sale of production facilities and real estate to those facilities, All kinds of taxes, images, and taxes, including corporate tax and stamp duty, including the senet, declaration, commitment, commitment, proxy, and reps to be held for all their business with the power of the other and other forms of irate. levy,

d) They are untamed with capital and spare accumuals, and their They bought property for their needs, buying property for their needs, and restoring property to their previous owners, and their real estate, their real estate and nev, with name and title delics. all types of tax, levy, and levy,

e) the loans that they will make and the credits they will provide are the mortgage and mortgage fekki of goods with no documents, declarations, commitments, commitments and all kinds of documents. The actions of the hostage and the hostage-taking actions of the property, the surrogences, Commitments and sair paperwork, from all taxes, images and fees,

f) Partners are shown to be returned to their cooperatives, as well as their return to their self-restitution.



vergisindenvergisindenfrom earnings per share, cooperatives and units, from the earnings revenue tax, which will be paid for by the return amount to be calculated on the basis of the return amount. Co-operatives or contingents are expected to be cut off from partners. Funds to be generated, subject to the risk of the risk being used in co-op activities by not being imposed or not, from income and institutions tax,

h) The notarial and documentation of the co-operatives and their documents They are subject to notherness only, tax, levy and levy,


The value added tax provisions with respect to the Revenue Tax Code.

However, these installations will derive from common process income-expenses are taxed according to the provisions of the tax code by tracking and detection in a separate account. The co-op and the units of each of the units will be able to sell their products to third party, by pushing them to third-party facilities, in which they will not be deoritized.

Example anishings

ARTICLE 7.-Sample animosities of cooperatives and units are published in the Ministry by taking the vision of the troops and are accepted by the Council of Ministers and disseminated in the Official Gazette. Examples include the acceptance of the Ministry's bid and the acceptance of the Council of Ministers on this issue of the board of directors, including the vision of the troops, or by the boards of directors of the Union. If more than half of the troops are killed, the Ministry will say it is within a month of the latest, and will offer a statement to the Council of Ministers if it is no longer needed by law enforcement. These devisions will be decided by public and multiplying general assembly meetings that will be conducted by the co-operatives and the first general assembly meetings.

Current, will be implemented and will not be applied provisions

MADDE 8. -DairThe Law, dated 21.10.1935 and numbered 2834, on the Rule of Law, dated 30.4.1985 and numbered 3186, by decree of the decree of the Law on the Organization of the Sataries and Units of the Union. The law, which makes additional and detentions in this Law with the Law, and Tobacco Tarism Satkin Cooperatives of 1196 with the Tobacco Style of 1196, and the General Union of Tobacco Tarism in Turkey, are the current law.

This Law does not separate the Code of Cooperatives dated 24.4.1969 and number 1163. a part of which, with the terms of the cooperative co-operatives and its troops, the sample was a sample of the samples, the Code of Cooperatives dated 1163, dated 29.6.1956, and 6762, as described in this Law as a result of the exemplary Anastasias. The provisions of the Turkish Commercial Code relating to anonymous companies are enforced.

dated 17.7.1964 and the additional 24 articles of the Social Insurances Act of 506 and the cooperatives and units covered by this Law were dated 14.7.1965 and numbered 657 for those selected from the State officers. The provisions of Section 28 of the State Officers Code are not applicable to these tasks.

NOT INVALIDATE 1. - A) Before the entry of this Law, 1196 Count of Tobacco Tarism and Region Units, the Turkish Tobacco Tarım Cooperatives General Union Law and 3186-number of Tarim Satyat Cooperatives and their Units. The cooperatives and units that are installed according to the Law on the Accepting of the Decision by Law are installed according to this Law.

The most current date of this Law is the date A sample of the sample will be prepared in the next four months. The provisions of the current anasms that are not out of this Code are enforced until the iNtibak push is completed.

B) The cooperatives and units currently engaged in this Law at most within one year. They're going to have to make a dent. The cooperatives and the troops that don't obey it are the ones that are going to be counted. It may be requested by the Ministry or the Treasury to appoint a liquidator by the Ministry or the Treasury if it has not been passed on the liquidation within two months by the time they have been appointed by law. The liquidator to be appointed in court fuls the duties and powers granted to the liquidator in the current event.

The general assembly of the co-operatives and the troops to make the Anashomeas Infuls of this Law are the general assembly. The general assembly of the general assembly is to be collected and decided by the general assembly. On these public boards, they are selected to serve as long as they are available, for the remaining space representative and backups, which are incomplete with administrative and control board memberships and backups.

C) The units are present The tasks of the general manager and the general manager are concluded following the completion of the selection of the organs of all troops in the union general assembly meeting held by the selection of the organs; for the units that are adopting the basis of the work. They may be reasserting if the board sees fit.

D) The restructuring of cooperatives and troops may continue their activities within the framework of economic effectiveness and efficiency principles. Seven members of the seven-member Reconstruction Board are available to review, review, and recommend measures to be able to be able to be able to be able to be repped and set up for this purpose. The Board is responsible for the Ministry of Industry and Commerce.

Restructure Board of Ministers and members of the Department of Treasury within a maximum of six months from the date of effective date of this Law. Members of the Department of Industry and Commerce, one of the members of the Ministry of Industry and Trade, one of the members of the Treasury, members of the Department of Commerce, one of the members of the Treasury or the Treasury Department, one of the members of the Treasury or the Treasury or the Treasury Department. The State Department, where the undersecretary is expected, is also a member of the troops. It is determined by the selection to do it within its members, and is assigned to the Council of Ministers for up to four years of duty. The Board of Reaction of the union representative whose member of the board of directors is terminated also ends. The space memberships are assigned by the same order. Members of the board elect a person and a representative with an absolute majority of members of their own.

Reaction Board is about to help its activities; restructure, customize, plan, control, and An Execution Unit can be generated from experts and consultants with experience in cooperative or iralitarianism. The Executive Unit is elected with the positive vote of at least the minimum of the members of the Board. The four-year execution plan of the Execution Unit is determined by the Board of Reaction. Through the execution of the Executive Unit, the proposal for the Restructure of Payments to be made to those executed in this unit, with the approval of the Ministry of Industry and Commerce and the State Department, where the Treasury secretary is the basis of the

The Reaction Board is determined by the approval of the Minister of Industry and Trade and the Secretary of State Department, which will be paid to its members and to be paid to its members. The maximum net amount of peace is the highest number of State officers (including the additional indicative), and the maximum will not exceed three times the maximum civil servant.

Cooperatives and units are re-established within the framework of this Law. It takes into account the recommendations of the Board of Reaction on all issues related to the construction and continues its activities within the board.

The principles and programs of the Reaction Board, the principles and programs that apply to Measures to adapt to the process and the necessary measures to take place by the troops. The action required by the Ministry of Industry and Trade and the Secretary of State Department of the Treasury are determined by the Secretary of State.

The mandate of the Council of Restructure is to appoint members of the board of the board of ministers. Up to four years from the date of publication of the Installed Decision in the Official Gazette.

E) The liabilities related to existing private body activities as of 1.5.2000 date, will exceed the amount of time it will take to pay off debt. staff with liabilities, such as interest and delay in debts, and Compensation is required for the regulations to be made on the staff, under consideration of the recommendations of the Reaction Board to be undertaken and liquidated.

During the restructure, the co-op and The liquidation of the troops and personnel compensation, which may be due to the liquidation and restructuring of the units, for any control, advisory, and other services that may be taken up by the purpose of restructuring of the cooperatives and troops. Payments to be made, the Reaction Board and the Executive Unit from the general budget and the Promotion and Price People's Fund expense account, under consideration of the recommendations of the Board of Reaction credits, which are the need for cooperatives and units, with expenses and cooperations.

Cooperative and Government or business resources, including funds allocated from the 2000 Budget for the purpose of restructuring the overall budget, and the dollar or indirect financial resources and loan guarantees for the projects supported by the international financial institutions. No financial support can be provided from other public legal entities.

The Ministry can appoint an auditor between the members of the Ministry of experienced ministers of control or cooperatives to act within the period of time to restructure. A net monthly fee to be determined by the Ministry, including no extra (including additional indictys) of the incumbent, is paid for by the highest state officer.

F) The units have as of the release date of this Law. Economic enterprises can be turned into an anonymous company in three years. For this purpose, and to be implemented until 31.12.2003, the provisions of the cooperatives and units established in accordance with the provisions of this Law are to be given to these companies that they will show as capital to anonymous companies, including 51% of the capital and capital. Profits from the takeover, and their shares in the company, co-op partner producers, co-op and union people, and earnings from real and legal entities for the purposes of debt or debt. From the tax.

Cooperative and The organization, which owns at least 51% of the capital ' s capital, has sold, registration, stock exchange and shares of the company's shares in these companies to the above, or the transfer of $2499 in Capital Markets. Any tax, levy, and levy is the exception to the deductions in article 28 of the law.

The provisions of this clause are $5422 and 39% of the Corporate Tax Code 5422, from the value of the value-added tax. items printed on their item.

G) During the process of construction, they do not receive a capital share restitution if the co-producers are asked to separate from the co-op partner. However, if the economic enterprises that are owned by the troops are returned to the anonymous company, they may partner up to those companies that are not refunded. In this case, the partners ' shares are calculated by multiplying the actual amount of capital shares that are collected from the partners by the average price of alum, which is the last year of the product quantities. This provision does not apply for capital return returns to the heirs of those who died.

H) Tarum is the Co-operative and Units personnel, and as of the date of 15.5.2000, the Ministry of the Union has been serving 230 They are appointed to the staff of the Ministry of the Secretary of State who will not be able to earn the right to retirement in 2000, according to the social security legislation, which has been reported in a month from the date that this Law has been effective. However, they are assigned to all officers who are eligible for public institutions and installation situations if they are not available in the Ministry.

The Style of Staff assigned to officer staff in accordance with this Law is a Satanic Cooperative and Service times in their unit of action are the degree to which the "Common Provisions" section of the 657 number of State Officers ' Code may rise as of the basis of the "Common Provisions" section (c) within the principles specified in the 7 nci sub-bench of the We have earned the right to not be able to get involved and have a right to a job. kademelerinin

This is a process that is not degraded by the personnel of the Republic of Turkey, which is not degraded in the month of eligibility of the current provisions, retired. It will be done in the very same way that it cuts. The personnel in question are not paid any compensation according to the issue of the business. The temporary service times, which are based on severance pay excluding these personnel, prior to severance pay, are considered in the account of the pension benefits according to the provisions of the Turkish Republic Pension Sandal Code.

Those who do not want to switch to, from personnel, officers, are returned to the Tarim Satıs Cooperative and their Union within a month.

State Staff, public institution that needs personnel, and Determine the installation, request information and documentation, and apply the applications. is authorized to identify the original and the procedures.


ARTICLE 9.- This will be effective on the release date of the Law.


MADDE 10. - The Council of Ministers executes the provisions of this Law.