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. Income Tax Law On Amendment To The Law On
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 KANUNUNDA DEĞİŞİKLİK YAPILMASINA İLİŞKİN KANUN
Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k5527.html
Law No. 5527 Acceptance date: 27/6/2006 article 1-31/12/1960, no. 193 dated 67 of the income tax Act, temporary;
paragraph (1) of the first paragraph a) at the end of the following sentence has been added.
"The people and the organizations real Narrow taxpayer this rate to 0%." b paragraph number sixth paragraph) has been changed as follows.
"The Treasury by buying or selling of securities issued abroad, amortization benefits obtained during their periodic returns to the taxpayer in full charge, İstanbul Stock Exchange traded and held for more than a year, stocks as portfolio with at least 51% of the İstanbul Stock Exchange traded shares of investment funds for a period of more than one year in the disposal of handheld accession and stocks dividends on behalf of the shareholders of the provisions of this paragraph shall be in charge do not apply. Is full to the taxpayer, İstanbul Stock Exchange traded and held for more than a year of shares to revenues generated from the disposal, of the income tax Act, the provisions of article Duplicated 80. "c) (7) in the second sentence of the paragraph was added the following sentence to come after.
"Tevkifata in accordance with the provisions of paragraph in question keep you be kept narrow taxpayer subjected to real people or institutions from securities issued abroad by the Treasury provided a private individual or affidavit for earnings and revenues is not allowed.") (8) in paragraph number field inside parentheses provision "(Exchange traded funds and equity financing of housing financing funds with funds included)".
d) (14) the second sentence of the paragraph number in the field "in 2006" paragraph from the text.
e) (16) after following almost a joke number (17) clause was inserted and subsequent paragraphs numbers according to third parties.
"17) Council of Ministers located in this article rates each type of earnings and revenues as of now, those who get them with the investment of the funds of the Fund be returned resulting from accession, the winnings are based on the structure of the Fund Portfolio, separately, to comprise up to 15% or downloading is authorized to increase."
The provisions of this law article 2-1 (b) and (c) clauses 1 October 2006, the remaining provisions will take effect the date of promulgation.
Article 3-the provisions of this law, the Council of Ministers.
Search Translated Laws of Turkey