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

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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 No. 5527


Accepted Date: 27/6/2006      


MADDE 1- dated 31/12/1960 and of the 193-count Income Tax Code the temporary 67 nci clause;

eklenmiþtira) (1) the following sentence is added to the end of the first paragraph of the number of the number (1).

"For real, real people and institutions, this rate is applied to 0%."

b) (1) is the bottom of the number of the number (1), which is the following:

" The purchases of securities that were exported by the Treasury at the time of the sale of the goods with the returns of the periodic returns of the periodic returns of the institutions of the periodic return of the The stock exchange traded stocks at the Istanbul Stock Exchange and held at least 51% of its portfolio, which was held for more than a year, and stocks traded in the Istanbul Stock Exchange. this fikra provisions are not applied in an overhaul of the contribution documents held for more than half of the year, and in the allocation of stocks to the name of the stockholders ' stock. It belongs to the fully-qualified institutions, For the revenues from an overhaul of stocks held in the Istanbul Stock Exchange and held for more than one year, the provisions of the Revenue Tax Law no more than 80% of the provisions are not applied. "

c) (7) The next sentence to come after the second sentence of the number is added.

" If the subject is subject to the provisions of the subject, no real business or institutions that are held by the Treasury are held by the Treasury. No individual or special declarations are issued for the profits and the will, which are sold out of the securities that are exported in the country. "

ç) (8) the in-party provision in the number of numbers " (stock exchange funds and housing finance funds, and including asset financing funds) ".

d) (14) the phrase "2006" in the second sentence of the number "2006" is from the text text message.

e) (16) after the number of numbers, the number (17) in the following (17) number was added to the plug and the number of subsequent ffikra It 's based on the fact that it' s been kept.

The Council of Ministers of

"17", with respect to each of the ratios and irate of the ratios in this material, to the fund's portfolio structure for the proceeds of the return of the yacht funds to the fund, which is authorized to reduce or increase by up to 15%, according to the portfolio structure of the fund. "

MADDE 2- The 1st (b) and (c) of this Code are 1 October 2006, It will take effect on the release of the other provisions.

MADDE 3- The Council of Ministers executes the provisions of this Law.