Turkish Grand National Assembly Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. Corporate Tax Law

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. KURUMLAR VERGİSİ KANUNU

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TURKISH GRAND MULLET

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.


 

 

CORPORATE TAX CODE

Kanun No. 5520

 

Accepted Date: 13/6/2006      

 

PART OF THE REGION

Payer

SECTION OF THE REGION SECTION

Topics and payers

The subject of the tax

MADDE 1- (1) earnings call for corporate tax returns:

a) Capital Companies.

b) Cooperatives.

c) Workplace-owned public installations.

c) Economies of the Association or its foundation.

d) They are partners.

(2) The enterprise gain is a revenue factor that goes into the subject of the income tax.

Payers

MADDE 2- (1) Capital Companies: The foreign institutions, which are similar to the anonymous, limited and divided commandit companies that were founded according to the provisions of the Turkish Commercial Code, dated 29/6/1956 and numbered 6762, are a capital city capital. In the implementation of this Law, In terms of the regulation and supervision of the Capital Markets Board, foreign funds like these funds are counted as a result of capital funds.

(2) Cooperatives: Cooperatives of 1163 dated 24/1969 and 1163 to statements of similar nature cooperatives with cooperatives established according to the special laws.

(3) Public public installations: the state, provincial private administration, municipalities, and other belong to the public administrations and its installations, or are of course, the trade of activities, and the first and second fikras, the trade, financial, and economic public installation of the government.

(4) belongs to foreign states, foreign public administration and its setups, or is a The first and second feats of the matter, which are left out of the first and second feats of matter, are to be made as economic public setups are made.

(5) Economic improvements of the Association or its foundation: Association or its foundation or It is important to understand the foreign and financial, associations, or foundation (s) of the United States and the first and second feats of this matter, such as the trade, the association or the foundation of the activity. In the implementation of this Law, the unions are the association; the congregations are the foundation.

 (6) Economic utilities or associations with Israeli public setups It does not affect the benefits of non-profits, the duties of which their activities are given by law, the lack of legal entities, the non-compliance of their accounting and the non-presence of their own or their own place. If the cost of goods or services is only to cost, not profusely, or allocation of profits for installation purposes does not rule out the economic nature of these.

(7) Business partners: In their own, or in self-care institutions in the above, The business partners or real people who demand that the company be built in this way from the partners that they have created with the purpose of building a particular business and sharing the profits are common partners. It does not affect the lack of legal entities that are not legal entities.

Full and narrow-payer

MADDE 3- (1) Full payer: Law In Turkey, the people who are in the legal or national central Turkey are taxed both within Turkey and in Turkey over the entire proceeds of their earnings.

(2) Dar-payer: Law and execution of respect to the number of institutions in the 1st of the Law Those who are not both in Turkey will be taxed over their gains in Turkey alone.

(3) The enterprise gain on a tight end is a gain and a will:

a) in Turkey, dated 4/1/1961 and in accordance with the provisions of the Tax Usul Act of 213 Foreign institutions that have the place or the foreign institutions, or those representatives who have been made by the representatives, will have the goods sold in Turkey to export, even if they are to be exported. Selling in Turkey to foreign countries The profits from their posts are not to be achieved in Turkey. The intention of selling, receiving, or selling in Turkey or the fact that both are in Turkey or the sale of the sale of Turkey in Turkey is not made in Turkey.).

b) earnings from the agricultural push in Turkey.

c) Free trade gains in Turkey.

ç) obtained from renting rights to Turkey with no instructions The will.

d) The will of the securities acquired in Turkey.

e) The other gains and wills gained in Turkey.

(4) In this case, the revenue or the will and the revenue elements are in Turkey. The relevant provisions of the 193-issue Income Tax Act, 31/12/1960, are applied to the obtaining and the inclusion of a representative representative in Turkey.

(5) Kanal central: In the laws of the establishment of tax-related institutions, in its statueses, the main It is the center that is shown in their status or in their commitments.

(6) The center of the United States: the center of the business administration and the center of the business administration.

 

 

REGION OF A REGION

Exemptions and people

Muafiances

MADDE 4- (1) The institutions that are counted, Exemption from corporate tax:

a) agriculture and livestock, science, phenology and agriculture. Schools, school workshops, conservators, libraries, theatres, museums, exhibitions, exhibitions, specimen fields, seeds and animal development and producing stations were used to promote, disseminate, and promote the fine arts, and to help us to create and produce and produce schools. places, books, newspapers, magazine publishing houses and so on installation.

b) Protect and protect general people and animals from public administration and installation Hospital, clinic, dispensary, sanitarium, nursing home, children's nursing home, animal hospital and dispensary, animal nursing, veterinary bacteriology, serology, distofajin installations and similar installations.

c) Efferkat, hostage, and organization for social purposes, by public administration and installation The help of yardage, social assistance institutions, poor homes, penal and execution institutions, workshops, hospice workshops, other dormitories, boarders, and similar installations.

) Public administration and installation authorized by authorized administration authorities Exhibitions, fairs, and pandas in local, national or international nature.

d) belongs to public administration under general management only to public servants. services, non-profit and non-profit, and canteens in military business with housing and housing.

e) Social security institutions with pensioner and aid sandwiches installed with the law.

f) Public installations that receive images and levy on the business or service of the building.

g) Privatisation Fund with Privatisation Fund, Mass Housing The Director General of the National Lottery Office.

h), Mint and Stamp, with proper intent to install. Military factories and workshops with the General Directorate of Matbaasi.

) They have a number of people with special administrations, municipalities and villages. or are already being pushed out by the installation of these;

1) Water push-through, through pipes, pipes, and so on,

2) Passengers to engage in activities within the municipal sms,

3) Mesbahams, including cut, overflow, and preservation.

i) General and common needs of the village by the villages or village troops Agriculture, laundry, demilitarial, air storage, and agricultural work for village or village units, with the process of operating in the province, where they are operating in the province, where they are working, the laundry, the laundry, and the laundry, the laundry said.

j) is registered with the Directorate General of Youth and Sports and has been registered with autonomous sports federations Anonymous companies engaged in the practice of sports clubs, idman and sports activities, and only in idman and sports activities.

k) in their main sayings, excluding the consumption and operation cooperatives of failure to gain over capital, the board of directors and its members not to be given a share of profit, the failure of backup flows to partners and only to be seen with partners (Made by co-operatives of them). by giving each share a place of residence or housing No common process is to be counted), the provisions of the administration and control boards in addition to the administration and control boards, in addition to the expiration date of the installation, in addition to the provisions of these provisions and these terms that comply with those provisions. With the license to be fully undertaken, with respect to the representatives of the legal entity or to the people who are considered to be associated with them according to the 13th article of the Law or the country, which does not include the business and the company of the people who are involved in the company and the company. the cooperatives that have been registered to the name of the cooperative legal entity.

l) Property and technical with foreign countries or international financial institutions. As part of their agreement, they were set up to provide credit guarantees for small and medium-sized companies, adding to the funds they gained from their own funds and added funds to their funds. Credit for small and medium-sized enterprises. Institutions that are loyal to banks and organizations.

m) the institution that is engaged in scientific research and development activities that are (The benefits of benefiting from the tax exemption and loss of their exemptions will be determined by the Ministry of Finance).

n) To prepare substructures of small industrial sites with organized industrial zones And the fact that they are operating in the area is real and legal and legal and legal and legal and real estate, with the aim of meeting the common needs of land, electricity, gas, steam and water, and the completion of the earnings. in the meeting of common needs of these places The power of the user to use it.

(2) The implementation of this Article is determined by the Minister of Finance.

People

MADDE 5- (1) The following earnings, corporate tax undertac:

a) Institutions;

1) It is due to the fact that it has contributed to the capital of an institution that is full-on-payer earnings (excluding dividends from shares of fund-level documents, excluding dividends), as well as

2) The founder who gave the opportunity to contribute to a full-payer institution. the profits from which they were made from other indent stocks.

b) anonymized and maxed out not in Turkey's central and central Turkey the business gains in the capital of the country's companies, as well as their business gains from their business.

1) The company holding the share is in the process of paying for the country's investment capital. has at least 10% of it,

2) Uninterruptable your share of the date in which the winner is achieved The date of retention of a year (s) of the old payoff (s) for a year's retention (by using the R3 or the capital increase due to capital increases from domestic resources is the basis of the date of the date of the day -),

3) Through earnings, which is the source of the profit share for the domestic product income and corporate tax-like total tax burden, at least 15% of the country's tax code, which is included in the country's tax code, which is the main activity of the company, including leasing, including financial leasing, finance provision or the delivery of insurance services, or In the event of a security failure, the country tax laws imposed at least in Turkey under the country's tax code, and the corporate tax-like total tax burden, at least in Turkey, is the tax code applied to the country's tax code,

4) Institutions tax on the account period that is achieved, Transfer to Turkey by the time the statement should be given.

The construction, repair, assembly, and technical services of the dormitory In the event that a separate company is required for a special purpose, the relevant country legislation requires that the special purpose be set up in the main commitments of the establishment and do not engage in the actual purpose of this purpose. The results indicated in this benchmark for earnings from its use. will not be searched.

This self-tailored tax burden is related to the country in which the tax burden, legal, or imall is located The total revenue and corporate tax-like tax, including taxes paid through the earnings per share of profit and dividends from the profit margin period, is the revenue that is accened by the total amount of current institution earnings achieved in this period. Institutions are identified by disproportionate to corporate tax totals.

c) As a result of the acquired date, the vehicle is in cash for at least one year. 75% or more of the remaining active total of the assets, which is an anonymous or limited company that does not exist in Turkey or is limited to a total of 10% of the company's capital, which is at least 10% of the time that the assets are in place. anonymous companies have been active in their actifs for at least two full years. It is the corporate earnings that are due to an overhaul of the stock.

ç) Anonim companies increase their capital or capital increases The price of their share of the payoff is the current part of the price.

d) is installed in Turkey;

1) Securities yacht funds or partnerships are in portfolio management. Current earnings,

2) Portfolio of gold and precious mines that are used in stock exchanges in Turkey Earnings from the portfolio management of funds or partnerships,

3) The earnings of the venture capital yacht funds or partners,

4) Real estate benefit funds or partners ' earnings,

5) Earnings for pension funds,

6) earnings for asset financing with housing finance funds.

e) They are not involved in any of the institutions that are active for at least two full years Seventy-five percent of the profits that they had for the same time as the company's shares, the intifas and the rnikhan rights, were about 75% of the profits.

This exception applies when you are done, and you have no exception to the is held in a private fund account at the end of the year following the year of the week after which the benefit was made. However, the purchase price will be collected until the end of the second calendar year following the year it was done. Due to the exception of the number of uncollected lines during this time period, taxes that have not been scheduled in the time are due to the feast.

to capitalive on the capital in five years from the United States. Taxes that have not been charged in time with the exception of the incident that were transferred or withdrawn or transferred to or from the main center of the main center are considered to be a feast for the taxes that are taken from the country and transferred to the main center of the main center. The liquidation of the execution during the same time period (except for the handover and divisions that are made by this Law) will also be applied.

obtained with respect to its reputation by using the right or the right to use the r3 As a result of the acquired stock, the acquired former stocks are based on the date of the acquired date.

Takeover by turnover or division, but not by takeover, stock shares, founder In the two-year-old account of the rnikhan rights, with the bonds and intifates, the times of the handover, or the division of the divided, are also considered.

For this purpose,

Securities or non-commercial trading and leasing The proceeds from the sale of the ones they have in their possession are the exception.

f), due to its debts to banks, have been given a legal pursuit or a Savings Deposit With the institutions that are indebted to the Insurance Fund, they do not have the guarantors of their guarantors and the mortgage lenders, the company's shares, the founding bonds and the intifas, and the rnikhan rights, the banks that are involved in these debts, or this Fona circuit. Used in the liquidate of this debunkening of the following It's about 75% of the profits that have been hit by the profits that have been hit by the banks that they made in this way about the profits that hit the bank.

g) through the institutions of the institutions, or the representatives of the institutions of the institution. corporate earnings, which they have acquired;

1) At least 15% of these earnings per country tax code is available and corporate tax-like total tax burden,

2) Corporate tax due to the account period obtained by the winners to be transferred to Turkey by the time the statement should be given,

3) Main activity subject, financial leasing, including financial leasing, insurance The country's tax laws, at least in Turkey, income and corporate tax-like total tax burnout, at least in Turkey, the country's tax laws, which are not available for the delivery of their services or to the securities that are in place of securities.

The total tax burden on this bent is based on the description of the first fan (b) is identified.

h) The construction, repair, assembly, and technical services The earnings that are being added to the overall result accounts in Turkey.

) My pre-school education, primary, private education, and private schools. Under the terms of the Council of Ministers, the Ministry of Finance will be able to determine the tax-exempt foundation or the public benefit associations when the rehabilitation centers are being pushed through the Council of Ministers and the Ministry of Finance. gains as a result of the term of the term (Israel, from the account period in which the specified schools and rehabilitation centers are operational.).

i) The money that the cooperative partners pay as the management expense for the partners of the cooperatives that are mentioned in return with the repatriated refunds;

1) In the consumption cooperatives, partners are in personal and family food and clothing. What do you want to do to help?

2) In the production cooperatives, they sell or sell partners to the co-op, or from co-op to use in production activity, to the property of the goods,

3) In credit cooperatives, associates to loans,

They risers the calculations by

.

Since these ristours are in partners, it is not a profit. Whether the risk is paid by cash or the same amount of goods is not an obstacle to the application of the exception.

Partners with benefits from people who work with people No exceptions are applied to the benefits of the earnings that are made available by the partnership status. From the general earnings, they are based on the overall volume of the volume of the business that is being made by partners.

(2) Finance to identify the exceptions of this clause The Minister is authorized.

 (3) excluding financing expenses related to Israeli shares, No exceptions are accepted from the exception of the expense of the exception, or damages for any of the activities of the exception, with the exception of the institutions that are the exception of institutions.

ISRAELKISIM

Full Payer Essalessy

The Style of the Tax and Payment

SECTION OF THE REGION SECTION

Thai Tayini

Safely enterprise gain

MADDE 6- (1) Institutions tax, It is calculated through the pure institution earnings that the payers achieve within an account period.

(2) The commercialized earnings of the Income Tax Code in the determination of the financial institution earnings the provisions of the right. In the determination of the proceeds from this activity, the institutions involved in the agricultural activity will be The final fikra provision of the 59th clause of the Income Tax Code is also considered.

Controlled foreign enterprise earnings

MADDE 7- (1) Full-payer actual And the agency benefits, whether or not the country ' s direct or co-capital, profit-share or voting rights, have at least 50% of the right or share of the right to vote, or to the country. In the event that the current state of the world is real, In Turkey, institutions are given the tax:

a) 25% or more of the total amount of informal damage to Passive-qualified revenue, such as interest, profit, rent, license fee, stock revenue, or interest in trade, profit, rent, license fee, and trade, which is carried out by the capital, organization, and labor employment.

b) comes at less than 10% revenue over domestic business trust. And the corporate tax-like total tax burden.

c) The total of the total amount of effort in the relevant year of the course of the country Passing 100,000 000 TL of foreign money.

(2) The total tax burden included in the first phase is the first of the Code 5. It is determined by the definition in the section of the fikkraid (b).

(3) As a control ratio, it has any history within the relevant account period The highest rate is considered.

(4) When the first fund is reallocated, it is installed in the dormitory The profits that are obtained are included in the account period as well as in the account period, as well as in the account period, which includes the closing of the account period during the period of the account period.

 (5) This article says that the country's national institution is a tax-free winner. In the event of a later date, the resulting profit shares are subject to the tax-tax institutions tax.

Expendto expenses

MADDE 8- (1) Trade gain In the detection of calculated enterprise earnings, taxpayers can also download the expenses from the appliance separately:

a) Security export expenses.

b) Install and organize expenses.

c) Meeting expenses for general assembly meetings, handover, division, Annuification and liquidation expenses.

ç) The profit share of the commando in the capital divided by the commando.

d) The dividends paid by the folding account on the part of the Kati banks.

on the day of the day of the insurance and reinsurance, the insurance that continues to reign their commitments, as well as the following technical commitments;

1) Muallak damages and reparations; have been compromised and have been identified by my account damage and compensation, or the damage and compensation of this account, and the estimated expenses of the damages and damages associated with, but not reported, damages and damages, and expenses for the reenacitor. muallak, which was hit by the retention dividend with the remaining amount after it was started Damage to damage is caused by the differences.

2) Benefit bonuses; for current insurance commitments The amount of time remaining after the commission has been resuscied the amount remaining after the commissions date, based on the basis of the amount remaining after the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the This amount, however, cannot exceed 25% of the remainder of the remainder of the remainder of its storage shares in shipping commodity insurances than the amount of the year after the commission has been put. 1/8 method can be applied in the reassions and retrosession iances that are not calculated on the basis of the day-to-win premium date.

3) Math cardinals in life insurance are separate over every promise calculated. Interest and dividends on the part of securities that are the exception to which they have been given the revenue cannot be shown in the expense of expenses.

4) Earthquake damage, given in fire and engineering insurance It was reported that the premiums left in their share of insurance were dated 21/12/1959 and the previous account periods, calculated as the 25th article of the Insurance Murakaba Code of 7397, were calculated as the result of the earthquake collateral. the funds raised by the funds that are already being laid. Any bonuses that are taken to account for damage to the earthquake are not subject to the premium cost calculation of this Law.

5) Insurance technical ants that were separated during a period of wisdom, the following news is added to the paper in the same period.

Zarar mashsubu

MADDE 9- (1) Institutions tax In the determinants 'detection, the corporate tax statement provides a discount for the specified damages per year for each year' s amount of details:

a) Not being transported more than a year is in the statements of the past. The dice.

Transfer of the inherited institutions within the framework of the first receipt of article 20 of the Code

damages that do not exceed the equity amount due to the date of the end of the second phase of article 20, which results in the second phase of the equity, which does not exceed the amount of equity of the equity capital of the institution, which is divided by the inherited part. The following is a search for the following people:

1) The last five years were given in the legal term of corporate tax statements. It doesn't.

2) The account of the transfer or division of the takeover of the institution period of at least five years from a period of time.

If any of these conditions are caused, damage will be caused by the damage. Taxes for non-relinqued taxes are paid.

b), except for those related to non-profit-making gains in Turkey Damages from domestic activities, including not being transported for more than five years, are:

1) tax declared by the country's country's tax code Damage to the report by country regulations, including damage to the country's regulations, including damage to the country's jurisdiction,

2) The relevant tax in Turkey of an example of this report translated to an apartment,

In

, the discount topic is made.

The tax returns that are included in the report that is to be installed in the administrative installation. It is imperative that the statement of scholars and income is approved by the competent authorities in that country. Turkish embassy and consulates in the neighborhood of one instance of the annual tax return, if not to be an audit of the country in the country, or the country that protected Turkish interests there, said the country's tax returns. It is sufficient to certify to the relevant tax office of an example of the lion and the translated, by confirming to their representative in the world.

In Turkey, the subject of a discount is damages in the country. If it is written or if it is to be written, The amount of the country to be included in the statement in Turkey is the amount before the benefit, crop or expense.

(2) Finance Minister to determine the implementation of this Article authority.

Digit discounts

MADDE 10- (1) Institutions tax The determinations of the matahare are discounts on the corporate earnings before the corporate tax statement is shown:

a) the exclusive new information that taxpayers are making in their work. "R&D discount" to be calculated at the rate of 40% of the amount of research and development expenses for technology and information.

with research and development activities that are not directly related to the The R&D discount is not calculated over the shares issued from the depreciation amounts calculated for the depreciation and amortization that is not used in the development and development activities. Due to insufficient material, the amount that is not available in the relevant period will be transferred to the subsequent account periods. It is the Finance Minister's authority to determine the scope and implementation of the expenditures to benefit from the R & D discount and the documentation required to take advantage of the application.

b), dated 21/5/1986 and the General Directorate of 3289, Youth and Sports, Its duties are complete for amateur sports that have been identified by law, dated 17/6/1992 and under the law of 3813, the Turkish Football Federation, and the laws of which the laws were pledged to be sponsored by law. 50% for professional sports.

c) to public and private budget public administrations, provincial private administrations, municipalities and The institutions and agencies involved in scientific research and development activities with the associations and associations that have been involved in scientific research and development activities with the Council of Ministers, the institutions that have been involved in scientific research and development activities. It's about 5% of the profits.

) (c) the school, the health facility, the public institutions and organizations that have been counted on, For the construction of a children's nest, home, nursing home and maintenance and rehabilitation center, with no less capacity than 100 beds (50 beds in the primary areas of the wake), the expenses or expenses of the nursing home and rehabilitation centre. with all kinds of setups and yardslings All kinds of cash and mirrors and assistance are done so that existing facilities can continue their operations.

d) Public and private budget public administrations, provincial private administrations, municipalities and villages, Supported or supported by the Ministry of Culture and Tourism in scientific research and development activities with the foundation of the Council of Ministers, the foundation of tax relief and the associations that are involved in public benefit. eligible;

1) non-commercialized national or international art activities organizations to be realy,

2) The culture, art, history, literature, architecture and culture of the civilization accumulation of our country. visual, personal or printed materials, including those produced through magnetic, electronic and science technology, such as books, catalogs, brochures, films, cassettes, CDs and DVDs for the definition of the country or to the country's definition of non-tangible cultural heritage. Prepare, compile, and search for publication, home and abroad, and the identification of the identification,

3) This is the protection of writing and rare artefacts to electronic media. In order to bring the works to the Ministry of Culture and Tourism,

Kanunu4) Law on Protection of Cultural and Nature Assets 21/7/1983 and 2863. The maintenance, repair, construction, restoration, restoration, reconstruction projects, and transport of cultural assets in the scope of the coverage are in the process of doing so,

5) Recovery excavate, scientific excavate, and surface search,

6) Protected by the presence of Turkish cultural assets in the country Bringing the cultural assets of our country to Turkey,

7) Occurrences of cultural inventory,

8) Culture and Nature Protection Law coverage culture Good arts and crafts and products and artifacts in the fields of traditional and traditional crafts have been won by the Ministry of Culture and Tourism, and their safety is to be sold,

9) Non-concrete cultural heritage, fine arts, cinema, tea, and traditional hand Production, education or application centers, workshop, studio and film plateau, production and repair, maintenance and repair of all kinds of tools and equipment in these areas with production and activities in the fields of art,

10) The library, museum, art gallery and cultural center, cinema, theatre, opera, Construction, repair, or modernization of cultural and artistic activities such as ballet and concert,

is up to 100% of the expense and 100% of the help. The Council of Ministers is authorized to reduce this rate by the reputation of the regions and types of activity by tomorrow or by law level.

e) The Council of Ministers ' decision was made by the Prime Minister's office in the case of the public disasters All of the same and cash were made in connection with the vehicle.

(2) If the legs and yards are not transferred, either the following or the help The cost or registration of the goods or the right to be determined is based on the provisions of the Tax Procedural Code according to the provisions of the Tax Procedural Law.

(3) Finance Minister to determine the implementation of this Article authority.

Unaccepted discounts

MADDE 11- (1) Install the installer Detection of discounts on the following are not acceptable:

a) The interest paid or calculated over the capital.

b) Interest paid or calculated over implicit capital, exchange rate, and so on expenses.

c) Earnings, which are implicitly covered through transfer pricing.

), regardless of what and what is called, spare accompanies (Turkish Commerce) In accordance with the law, the institutions of the organization's laws, regulations, their main status, or their commitments, all the redundant chords and the Bank's Law, including the bank's banks, are included in the Bank's Code of Law.

d) Any fines, taxes, and taxes calculated according to this Law the penalties, which are paid according to the provisions of the Tax Procedure Code, with penalties, delay increases and interest paid according to the provisions of the Law on the Tahsil of Amme, dated 21/7/1953, and the 6183 numbered Amme.

e) Hadler identified by law or by law by law the fees and other expenses paid by the securities, which are paid for by the record, in order to remain hidden, with the damages from the export of the securities under their reputations.

f) yacht, cotra, boat, speed, which is acquired or registered through the lease The expenses and depreciation of the aircraft, such as the aircraft, helicopters, and aircraft, such as helicopters, are not related to the main activity of the operation.

g) The institution, excluding repars, is subject to penalties in the words Damages and damages compensation expense that are caused by the crimes of his associates, managers, and people.

h) will feed from fiilles or radio and television broadcasts through the press. Compensation expenses paid out of materially and spirituality.

) A declaration of tobacco and tobacco products with alcohol and alcohol alcohol and alcohol 50% of the advertising expenses. The Council of Ministers is authorized to increase this rate by up to 100% or to reduce it to the next level.

Implicit capital

MADDE 12- (1) Institutions, partners In the account period, the maximum amount of capital of the equity capital of the institution at any time during the account period is the implicit capital for the account period, if any of the debt that is used in the process of the account is due to the current or indirect supply of any of the people who are associated with the partners.

(2) Only associated companies are in the process of being specified in the socket Excluding the indebted loans from the financing companies that provide the financing, in accordance with the main activity of the main activity, loans from banks or similar credit institutions that are common or common with partner or partner are 50%. is considered in the ratio.

 (3) In the implementation of this material;

a) Partner associated with a minimum of 10% of the partner's current or indirect whether or indirectly, the capital of this institution or its capital, whether its partner or its partner, has the right to a minimum of 10% of its shares in the capital, or its share of profit or profit. an actual business or institution,

b) The capital, the institution's Tax Procedural Code, has been identified by the the equity capital of the world,

refers to.

(4) Shares of institutions that are in business at the Istanbul Stock Exchange In the event of acquisition, a minimum of 10% common share is sought in arrears from common or partner-related numbers due to the stock in question.

(5) The ratios specified in the above, lending partners and associates of the It is considered in the community for the people who are found.

(6) The number of debunks is not covered by the count of covered indebted capital:

a) informal meeting of associates or associates of institutions. Borrowing from third-party loans in July.

,b) Your organizations, associates, or partners with associates, from banks and financial institutions, or capital markets, and they are indebtable to the same companies or they are fully used.

c) 5411 by banks engaged in activity by the Bank of Banking They're owed money.

c) financial operating under the Financial Lease Act of 3226 The leasing companies are either partner or partner in relation to the financing and factoring companies operating under the Code of Law in the Law provision of 90, and mortgage financing will be related to these activities. They owe money to people from the banks.

(7) Interest and similar payments, excluding the exchange rate from implicit capital, or The calculated amounts are the main reason for the implementation of the Revenue and Institutions Tax laws, as well as for the profit margin or the last day of the last day of the account period of implicit capital increases in the implementation of the Revenue and Institutional Tax. The amount transferred to the center is counted. The taxation of previously covered taxation is adjusted accordingly in accordance with the difference in the currency of the parties involved in the revision of the covered capital in the revision of the fully-funded institutions. As much as it is, the tax on the corporate name that uses implicit capital to make this fix is committed and has been paid off.

Implies through transfer pricing gaindaðýtýmý

MADDE 13- (1) Institutions, ilitigans If they are found to receive or sell goods or services over the price or price they have identified as the compliance with the precedes compliance policy, the gain will be completely or implicitly covered by transfer pricing. Purchases, leases and leases, leases and leases, which require borrowing and granting, bonus, fee, and similar payments, are provided as goods or services, or purchases, for example, payment and lease processing, leasing and leasing.

(2) Human (s) related to its own partners, institutions or partners statements of real people or institutions that are either directly or indirectly associated with the administration, control or capital of the actual person or institution where they are found. The partners ' business, partners or their associates, including the top and bottom of the third-degree, are also associated with third-degree, and loss-of-the-record numbers. The country's tax system was acquired by the Council of Ministers on the basis of consideration and consideration of information on the same level of taxation as the Turkish tax system's tax-created taxation capacity. All progress made with the country in the declared countries or regions has been done with the associated business.

(3) The compliance policy is either the goods or services that are made with the person The price or price that is applied in the purchase of the price or price may not be in the case of the sale or price of such a price. The record, ruler, and documentation of calculations that are identified in the precedents compliance policy document are mandatory to store the ruler and the documents as the source of the application.

(4) The price or the price that is used by organizations in the business with which they are engaged identify the costs by using the one that is best suited to the process of the action from the following:

a) The reactable price method: appropriate to the precedes that a payer can apply The market price that the sale price will apply to real or legal entities that are not involved in the development or sale or sale of goods or services that are not available in any way in the future. to be identified.

b) Cost-increasing method: The appropriate price, related goods, or service for the Emsals statements that are calculated by increasing the cost of a reasonable gross profit rate.

c) Resale price method: The appropriate price for the Emsals, the item of action, or A reasonable gross margin is calculated at the price to be applied if it is to be resold to real or legal entities that do not exist in any way in the range of services.

o) Emsale with any of the methods above for the appropriate price If not, then the taxpayer can use other methods of their own, in accordance with the intentions of the islets.

 (5) It will be applied in either the goods or services that are made with the United States or the service The methods of price or price determination may be determined by the Minister of Finance at the request of the payer. The method that is specified in this way is precision within the time and data that is identified in the understanding to not take up three years.

(6) Completely or completely covered by transfer pricing. The benefit is the amount transferred to the main center for profit share or small payers ' reputation as of the last day of the current account period in the implementation of the Revenue and Corporate Tax laws. The taxation actions that were previously done are corrected accordingly in the payer of the parties that are the parties. As much as it is, the taxes that are covered by the implicit gain for the construction of this fix have been finalised and paid for.

(7) The cost of transfer is determined by the Council of Ministers.

REGION OF A REGION

Bean

Beyan esaser

MADDE 14- (1) Institutions tax, You can weigh in on the statement of the taxpayer or the tax person. The declaration contains the results of the account period in which it is found.

(2) Each taxpayer returns an affidavit for the entire tax-tax earnings. However, for each of the economic public installations that do not have legal entities, the association and the foundation of associations and foundation are given for each of the economic enterprises of the association and the foundation, which are the case.

(3) Institutions tax statement is the fourth consecutive month of the account period. from the first day of the first day of the month, the taxpayer is given to the tax office where the money is under way.

(4) The offices, agencies, and the offices, and the offices of the United States, Even if they have their accountants and separate capital, they don't have a separate statement, even if they don't have accounting for their own place or their own.

(5) Excluded rent on tax cuts of revenues from cooperatives If they are made up of their income, they will not be given an affidavit.

(6) The tax office of the institution is the law or the headquarters of the institution. The tax office of the place where it is located.

Maliye(7) Finance Minister, taxpayers ' tax offices, legal or It is authorized to determine if they are looking at their centers.

(8) The state, content, and attachments of the Beyannabe are determined by the Ministry of Finance. The taxpayers will have to make the statements with this affidavit or to report it in accordance with the information written in these statements.

Tax outage

MADDE 15- (1) Public administration and Organizations, economic public installations, sair institutions, trade companies, associates, associations, foundation, associations and foundation's economic relays, cooperatives, investment fund directors, trade and trade that are obliged to declare their real income. The free trade, the financial gain, or the agricultural income. Farmers who have identified the business account on the basis of an account will have to cut to the 15% of the employment of their employment owners, including advances in institutions, through cash or accounts, including advances to institutions:

fazlaa) More than one calendar year based on the basis specified in the Revenue Tax Law common payments related to the construction and repair work of the country and to the institutions that are involved in the work.

b) Leads for rentals leased by cooperatives. payments.

c) All types of bonds (mortgage financing installations and housing finance installations) Revenues from the United States, including the mortgaged capital markets, the asset-collateral securities, and the securities of the Treasury, and the securities of the Bulk Housing and Privates, which are issued by the Treasury and the Treasury, are the ones that are sold. A tattoo of a tattoo, a gold or a real estate index. There are no interruptions to the number of items that are caused by the items.

ç) Deposit interest.

d) The dividends paid by the contribution account by the Qatari banks.

e) Profit paid by Profit and Damage-related documents.

f) The return or sale of the securities listed in the first fan (c) Revenue from being acquired or disposed of by a commitment.

(2) Agencies that are exempt from tax (Profit added to capital) Does not count.) Tax breaks 15%, excluding earnings from the second receipt of article 75 (1), (2) and (3) of the Income Tax Code, except for tax deductions under the third phase of this Article. The system will be installed.

(3) 5 pearls of the Law, excluding the earnings of retirement funds The first receipt of the item (d) provides a tax cut of 15% within the institution, from earnings, earnings, or dislocation.

(4) The Cabinet of Ministers, the tax cut rates specified in this clause, each to reduce the amount of time for payment and income up to the left, to increase the corporate tax rate, and to fund or partner types for the earnings specified in the third fund, or the assets in their portfolios for the earnings indicated in the third fund. It is authorized to differ according to its current status.

 (5) Those who have to make a tax cut when this item is required, pay those taxes Or, as they have done, they are obliged to report to the tax office where they are based, until the twentieth day of taxation, which follows the taxation period, with the statement of the statement. The principles and principles set out in the Income Tax Code are also applied to the right to be issued according to this matter. As such, the deduction for the third phase of this matter is declared with the statement of the memorandum of duty, given by the corporate tax declaration.

(6) The payment statement for the account passed in this item may have been interrupted and will not be statements of all kinds of records and actions that indicate those who are paid to the rights holders.

(7) Tax cuts to be made, and the will and the will have been invigorated It is considered. If the tax deduction is claimed by the person who pays the tax, the tax cut is calculated at the sum of the amount paid by the amount paid.

(8) Tax cuts made from the payments indicated in this item may result in deductions It is shown in the records and accounts separately.

THIRD PART

Style of Verb

Taxation period and tarhion

MADDE 16- (1) In the institutions tax taxation period is the account return. The period of taxation of those who have been designated a special account period is their special account period.

(2) In taxes paid by commitment, they are allocated when they have employment In people who are not given declarations, the period of taxation of the tax cut is the taxation period.

(3) The corporate tax is to be weighed down by the tax office in which the statement is issued.

(4) Corporations tax is the legal entity of the taxpayer by this Law; for those who are not the legal entity of economic public and foundation and foundation, public legal entities or associations or foundation names; the fund is the founder of the fund; and in its partners, it is the name of the fund. administrator partner or partner to be responsible for the payment of Any one of the partners will be able to name it.

(5) On the day in which the corporate tax is issued, the tax office is issued, If the affidavit is sent by mail, it will be weighed within three days following the date that it has come to the apartment to weigh the tax.

 

 

FOURTH PART

Salvage, Unification, Devir, Division

and StockDeðiþimi

Salvage

MADDE 17- (1) The liquidation period: Whatever For whatever reason, the taxation of the institutions that have become liquidated will apply to the liquidation period instead of the account period.

a) The liquidation of the general assembly decision of the institution to enter the liquidation It expires at the time of the date of registration of the president and the liquidator. For each calendar year from this period to the end of a calendar year period, the period of time for the period from this period to the end of this period is a period of liquidation of the period from the relevant calendar year to the expiration date of the liquidation period.

b) The liquidation period should end within the calendar year of the liquidation of the liquidation, will continue from the date the institution is entered into the liquidate and the end of the liquidate.

c) The liquidation result in the liquidation of the liquidation period to the previous liquidation periods It is corrected and returned to the taxpayer, which is overpaid during the period of time.

) In more than a year of liquitations, a time of tarh is the end of the liquidate. From the beginning of the following year, the following period.

d) No liquidation provisions are applied to the institution if the liquidation is abandoned. In such a case, the decision to give up on the liquidate is effective from the beginning of the period of this decision. The liquidation period declarations, given until the date of the decision to give up on the liquidation, are replaced by the normal operating statements. The temporary tax-related obligations of the abandoned institution are beginning from the beginning of the interim taxation period, which covers the date of the decision of the decision to give up on the liquidate.

(2) liquidation statements: liquidation statements are provided by liquidators. As of the end of the liquidation period, the 14th Amendment of the Law is given to the tax office where the liquidator is printed within thirty days from the date of the liquidation of the liquidation period.

(3) The statements, information, and income statements that will be made available to this item. According to the liquidation information, a list of the coins and other deems that are placed in the partners will be added.

(4) Salvage profit: Tax mathage for liquidation institutions are in liquidation. The liquidation profit is a positive difference between the wealth deans at the end of the liquidation period and the wealth degeneration at the beginning of the liquidation period.

a) When calculating the liquidation profit;

1) As an advance or an advance in a liquidation of partners or owners. Any payments made in the provinces are the wealth at the end of the liquidate,

2) Partners or owners in addition to the current capital the wealth degeneration in the liquidation period of the liquidation period, which is the exception of the liquidation and the exception of the liquidation in the liquidation with payments,

is added.

b) shares, sold, delegated, or enterprise to partners in their shares The property is determined by the 13th clause of the money, as per the 13th clause of the Law, and on the day of the execution, transfer, transfer or return.

c) In the calculation of the liquidation profit according to this item, 8, 9, 10, and 11 of the Law The provisions of the pearl clause are also considered separately.

(5) Servicer: the wealth defery at the end and end of the liquidation period, It is the self-capital that is seen at the end of the liquidation period and at the end of the liquidation period. The wealth deferns in the beginning of the liquidation periods following more than a year of liquidation are the fortunes of the last period of the previous period.

(6) not associated with any of the other reported statements gains are included in this capital:

a) with any amortization and regulations that are separate according to the tax code The insurance companies are technical.

b) Gain from shareholders or people who do not have the shares.

(7) The responsibility of the liquidation officers: The liquidator of the institution is the institution for taxes and other objections calculated according to liquidation statements with taxes, as well as in the fourth line of Article 206 of the same Law dated 9/6/1932 and the 207 nci of the British Law of Britain and the United States of America. shares to pay and share to partners they can't. Otherwise, they would be responsible for tax penalties and the amount of trustees and subsequent responsibility for the taxes and the lions.

a) The taxes specified in the socket and the liquidation of the eighth fikra The taxes and increases of the taxes to be used as a result of a review are from the partners who have been transferred to him through the liquidation, transfer, return, or sell to him through the liquidation of a government. Searchable. Do not press liquidators for tax assays, which are being collected from the partners.

b) The liquidators are subject to the taxes on which they are paid when this item is required, The partners or partners who received a share of the government or those who received a share of the liquidation of the government in the same way as specified in the above are the same as in accordance with the 207 nci clause of the British and the Israeli Code. Written in the fourth line of the law ' s 206 ncu clause They can only dream of creditors who are collecting them completely or in the first place.

 (8) Review of liquidation plans: along with the issuance of the liquidation statement The liquidators want their work to be examined in the direction of the tax code, with a petition. From the issuance of the petition, the search continues with the investigation into tax reviews within three months at the latest. In the thirty days following the end of the tax review, the tax office informs the liquidator of the liquidators. According to this, liquidation officers will continue to be responsible for the seventh week of liquidation until the end of the tax-sought tax.

Maliye(9) Finance Minister, taxpayers ' legal status as they operate is authorized to review the fields and liquidators by taking into account their active size in the history of the entry.

UnionBirleþme

MADDE 18- (1) One or more organizations The union of other institutions is in the process of liquidation from the institutions of the institutions of the union. However, instead of a liquidation profit in the union, a profit profit is tax-free.

(2) The provisions of the liquidation of the liquidation profit are in the determination of the profit of the company. is valid. Many of the individual institutions, or their owners, or members of the individual institution or institutions, are provided as either directly or indirectly, rather than the institution's liquidation of partners. It is based on the Tax Procedural Law, which is based on the number of people who are in the Tax-Usul Code.

In accordance with Article 17 of the Law,

(3) the responsibility and homework of the liquidators, It belongs to a unit that is one of a number of others.

Inherit, division, and sharedeðiþimi

MADDE 19- (1) In the implementation of this Law One of the things that is actually real within the country is the handover:

a) the legal or legal entity of the institution that is an institution that results in the result of the merger Their headquarters are located in Turkey.

b) the institution of the handover of the institution of the institution of the institution, the institution of the union It's taking over the whole thing, and it's just a matter of fact.

(2) The types of deporations within the above organizations are also in the process of handover.

(3) The following are divisions or shares in the ruling:

a) Full divide: A full-taxpayer capital city is to be indebted indefinitely to transfer all assets, credit, and debt to two or more fully-qualified capital companies that are available or to be transferred to the partners of the transfer of capital, which is being transferred to the partners. The company shares the capital of the company. The issuing of this Law shall be the full division of this Law. The amount of money paid to the partners of the transfered company for up to 10% of the reputation of the reputation of the delegate count is not preventing the division from being counted as division.

b) Solid division: A full-taxpayer equity firm or capital city One or more of the outstanding shares or services owned by a foreign institution in Turkey for at least two full years, as well as those of a foreign institution or the representative of the representative office in Turkey. current or new as the same capital over record deitals In the implementation of this Law, the decision to transfer the full taxpayer to a fully qualified capital company is in the provision of the civil division. However, in the era of production or service processing, it is imperative to transfer all of the active and passive items required for the continuation of the operation in the way that the operation is protected. Shares of this takeover, which have been acquired in the civil division, may be available in partnership with the company, as it may remain in the process of transferring. If the shares of the takeover company are transferred to the partners of the takeover of the takeover, it is imperative that the shares of the takeover company are transferred in this part of the scope of the takeover.

c) Stock quote: A fully-amused capital company, a capital city The company will take stock of its stock, its management and share ownership, and to give its shares in the company that represents the capital of its company, which represents the company's share of the company's shares. The stock is in the process of being applied. The cash payment of up to 10% of the reputation shares outstanding of the shares of the company that has taken over the shares will be paid in the way of the company's failure to count the stock.

(4) Computes and pasifi regulatory accounts in the divisions to be made according to this clause, is an active or passive account that is related to it.

(5) Usans of the Ministry of Finance, division, division and stock operations Authorities.

Devir, division, and stock taxation

MADDE 20- (1) In the state of the state, If the conditions are met, the annulment will be taxed only by the handover date; the profits that are not from the union are not calculated and are not taxed:

a) Registration of the bank's authorized board is registered in the Trade Registry of the decision The date is the date of the handover. An institution that is a member of the individual institution;

1) They will prepare for their historic reputation, and they will sign the individual. with the corporate tax return on the institution,

2) If the transfer of the state of the state is made during the period from the last month of the account period to the end of the month, they will prepare for the prior account period of the individual institution. And the institution of the institution for the individual institution to sign the appariest institution,

Thirty days since the date

declared in the Trade Registry Gazette They give them to the tax office, where the individual institution is found.

b) The individual institution owes the right to the right to tax and tax liabilities. It is committed to a commitment that will be given by the individual institution, which will be given due to the unity of the individual institution, which will be paid for by the unity of the individual institution, and will be paid for by the individual. The city's largest property officer can ask for collateral from the company that's been in this place.

(2) The third party (a) of the law's 19th paragraph is actualized according to the Divisions are taxed by division only by division by division if they are up to date, and profits from division are not calculated and are not taxed at all.

a) Registration in the Trade Registry of the division's decision to be divided by the Board of Authorized The date is the date of the division. Institutions that take over the existence of this institution with the divided institution,

1) They will prepare for the part of the partition and the one that will be signed by with the corporate tax return on the institution,

2) Institutions tax from the month of operation of the division's account period. to the previous account period of the divided institution, and the institutions tax statement for the division that is divided by the part of the month before the end of the month of the announcement of the statement,

Thirty days from the date when the

split was declared in the Trade Registry Gazette They give it to the tax office, which is divided into the divided institution.

b) institutions that take over the entities of the divided institution, divided by the division of institution with a commitment to which they will be responsible for the tax debts and to fulfill their homework, adding that the divided institution will add to the corporate tax return on account of the division. they will. The biggest commodity officer of the neighborhood can ask for collateral from institutions that have taken over the existence of this institution, which is divided into this issue.

(3) on the bene of the third party (b) and (c) of the 19th Amendment of this Law The profits that are specified are not calculated and are not taxed. The entities that took over the existence of the entity divided by tax liabilities, which would have been divided by the partition of the divided institution, have been taken over by the third party (b) of the 19th Amendment, which was actually divided by the divided institution. They are responsible for the precedent of the arrival of the barrels.

 

 

 

DIVISION OF THE FEBRUARY

Approx the Tax

Payment period

MADDE 21- (1) Institutions tax, It is paid by the end of the month of return.

(2) In the case of liquidation and unity, the name of the liquidated or the union Taxes are payable over the liquidation or contingent profit, within the period of time given by the corporate tax statement for the institution which is being owned by the infisah due to liquidation or union. The liquidation of the institutions that have been liquidated or the ones that have been liquidated are paid in the same period of time as they have not yet arrived in the valley.

(3) The first and second fireplaces of the law are actualized according to the second taxes that are used to name the individual institution in the period of times and divisions;

a) individual or exclusive of the (a) part of their bents (1) Those who are divided by the divided institution, by the end of the month when the takeover or division of the institution is based on the fact that the corporate tax return is granted,

b) Within the time of issuing statements,

is paid by the inheriting or union institutions.

(4) Taxes reported by the Muhtasar declaration are the same as the statement of the affidavit. The twentieth day is paid up to the current.

THIRD PART

Narrow Payer Essalessy

The Style of the Tax and Payment

SECTION OF THE REGION SECTION

Thai Tayini

Safely enterprise gain

MADDE 22- (1) Dar-payer institutions The determination of the gains obtained by the site or the representative representative will apply the provisions applicable to the full-payer institutions if not specified otherwise.

(2) Narrow-Payer institutions are left out of commercial or agricultural gains The provisions of the Income Tax Code are the provisions of this benefit and the will of the Income Tax Code. However, if these gains and their will are obtained in the scope of commercial or agricultural activity being made in Turkey, the institution gain is determined by the first fir of this material.

(3) In the determinants of the enterprise gain in a narrow-payer institution, the following discounts Do not accept:

a) Main-center or Turkey for purchases of these institutions. The chapters, commissions, and so on in the cities that are in place.

veb), which is related to the retention and execution of the institution in Turkey. The payments according to the compliance policy will be determined by the precedents, except for the travel expenses of the main center or Turkey, excluding the travel expenses of authorized people sent from foreign countries for the control of the institution in Turkey. to general management costs or damages of the Shares reserved for folding.

(4) Code 12 for indebtable use of narrow-payer institutions. In the implementation of the provisions contained in the nci clause, no capital or vote is sought after the identification of the partner in connection with the partner.

(5) provisions of the law on the liquidate of the third party of article 19 (b) it is also applied to narrow-payer institutions with the same people as they are. The company's shares, which have been taken over by the inheriting agency, are recorded in the active part of Turkey, or the current representative, in the current position.

Institution in foreign transport institutions Rosary identification

MADDE 23- (1) Do not reach a stranger The institution's earnings, which will be tax-free, are calculated by the implementation of average precedent rates.

(2) Average precedent rates are all diamical or otherwise stolen in Turkey for institutions;

a) 12% in blacktaþýmacýlýðýnda

b) 15% in the sea-tailer

c) 5% in air overflow

Applies to

.

(3) Trade and financial earnings are taxed in the scope of the narrow cost of The institution of the foreign transport. In Turkey, the following are a number of people who are being treated as a result of:

a) with the price of a ticket, as it is known in the Turkish border The passenger, including the expense of the passenger, freight and baggage charges, including the expense of the passenger, would amount to whatever name it may have.

veyab) from the loading ports in Turkey to the existing ports in the foreign countries, or At sea and air, where a foreign port will be transferred to an institution's ship, including the cost of passengers, freight and baggage charges, including the expense of the passenger, freight and baggage charges, including the ticket price. They'll keep it.

c) in Turkey, the account of the other institutions for the operation in Turkey Fees and fees provided to them in Turkey with passenger and baggage tickets and Turkey's freight tickets.

 

 

 

REGION OF A REGION

Bean

Beyan esaser

MADDE 24- (1) Institutions tax, You can weigh in on the statement of the taxpayer or the tax person. The declaration contains the results of the account period in which it is found.

(2) Each taxpayer returns an affidavit for the entire tax-tax earnings.

(3) The offices, agents, receive-and-sell offices, and Even if they have their accountants and separate capital, they don't have a separate statement, even if they don't have accounting for their own place or their own.

Taxation period and statement

ARTICLE 25- (1) On the basis of a statement The taxation period of the taxable institutions is the account return. However, the taxation period of those who have been designated a special account period is their private account period.

(2) In the taxes paid by the outage, separate from the employment owners, or In people who are not given special declarations, the period of taxation of the tax cut is due to the taxation period.

(3) The 26 ncis of the law, as reported by the statements Taxation of earnings is based on the acquisition date of earnings instead of the taxation period.

(4) Corporative tax returns, the institution's place in Turkey, or the institution of the institution the place where the representative is located; If there is no place in Turkey or an immediate representative, it is given to the tax office of where there is a foreign-owned benefit.

(5) Beyanname is from the first day of the fourth month following the closing of the account period Until the twentieth day, the tarhibed is given in the fifteen days before the monsoon leaves Turkey, leaving the country to leave.

(6) The state, content, and attachments of the Beyannabe are determined by the Ministry of Finance. The taxpayers will have to make the statements with this affidavit or to report it in accordance with the information written in these statements.

THIRD PART

Special Bean

Time designated for special representation revenues

MADDE 26- (1) Thamper-payer The income and profits (royals, concessions, ihria, occupation, trade title, brand and similar non-national rights are the costs of the Income Tax Code, which is the property of the Income Tax Code, which is a tax on the income tax law. excluding), foreign institutions, or In Turkey, no one acting in Turkey is required to report this earnings to the tax office specified in Article 27 of the Law within ten days from the date of obtaining the gains.

 (2) The transports or the will of the Republic of Turkey have been brought to Turkey personally, or the exception to the taxation of the Income Tax Code, except for the provisions of the currency exchange, which is being disposed of by the securities obtained in the financial capital of the same capital, except for the currency of the currency acquired by the company The results of the times are not considered.

The location of the statement of the brainverilme

MADDE 27-(1) Time-to-declare Corporate tax return on revenues;

a) Do not return to other gains and willpower due to an overhaul of the past found,

b) in other gains and willpower that the rights and rights may be disposed of the goods and rights have been overhauled in Turkey,

c) Stop or abandon the activity of a trade or national push What is achieved in the resulting profits and the will in the country,

), whether or not they are fully commercialized, or to the gains from the free trade activities resulting from the proceeds from the vehicle, as well as the resulting gains in the acquisition,

d) for the first time between Turkey and foreign countries. passenger or load on the proceeds from their activities,

e) The allocation of rosy receivvies with unannounced receiveatable receiveatable receiveatable Subsequent gains related to the abandonments, including those left in connection with the abandoned gains and will not be entered into a commercial, agricultural or professional operation, or to be made available for tender, increased, and non-retracting. And the payment of the will has been made in Turkey,

f), which is determined by the Finance Ministry in other peoples,

The

place is given to the tax office.

FOURTH PART

The Style of the Tax and Payment

Tarhiyath failure, tarh time, and tarh location

MADDE 28- (1) Narrow-payer Foreign institutions tax, these are the principal or representatives of the account in Turkey; the principal or their representatives are the current and the gains and their will be the name of the people who sell them to the foreign institution.

(2) Corporations tax on the day that the affidavit is granted to the tax office, the affidavit says The tax will be issued within three days following the date of the date when it was sent to the apartment to weigh the tax, or the tax office that was sent.

Payment period

MADDE 29- (1) In a Narrow payer corporate tax;

) At the end of the month in which the statement was issued, in which the statement was issued until

b) The twentieth of the statement issued by the Muhtasar declaration was issued. Until the day of the day,

c) Abandon Turkey with special statements and tarhibed failure to meet Or in the statement of the liquidation of the declarations and the declarations of the liquidation, in the period of the declaration of the term,

is paid.

DIVISION OF THE FEBRUARY

Tax Outage and Muhtasar Statement

Narrow-payer tax cut

MADDE 30- (1) Narrow-payer There are a 15% corporate tax cut on the profits and the will of the institutions, including the benefits and the advance of their will, or by those who pay or accrue the cash or accounts:

fazlaa) More than one calendar year based on the basis specified in the Revenue Tax Law common payments related to the construction and repair work of the country and to the institutions that are involved in the work.

b) Free professional earnings.

c) Real estate capital wills.

, (1), (2), (3), and (2) of the second number of article 75 of the Income Tax Code. (4) The will of the securities, excluding the number of numbers, in their number.

(2) The copyright, regardless of whether it is included in the trade or financial gain, is a copyright. At 15% of the companies listed in the first case of this Article listed in the first case of this article, including the sale, trade title, brand and similar informal rights, transfer or account, paid or paid by the account. Tax cuts are made.

(3) Full-payer institutions, In Turkey, narrow taxpayers, excluding those who have a profit share, or those who have a profit share, are exempt from tax-free institutions (adding the profits to the capital is not a profit.) and Income Tax. Institutions of 15%, excluding the earnings of the second fir (1), (2) (2) and (3) of the Act 75th of the Act, except for the earnings of the third section of this Law except for tax deductions, Tax cuts are made.

The institutions specified in the (c) of the first section of the Code 5 of the Code. the deduction rate, which will be made from the benefits of the above (c) benefits, which are anonymous or limited to the narrow-payer institutions in which the companies specified in the (b) are anonymous or limited, in the form of the outage. the rate applied to the third of the material He won't be able to get his help.

(5) Authorized to the non-authorized representative of the United States and the non-representative By the permission of the authorities, they are given a 15% corporate tax cut through the proceeds from the activities they have made in the exhibitions and the panels.

(6) The discount and exceptions of narrow-payer institutions that provide an isolated or special statement Institutions tax cut by 15% within the institution, from the previous institution's earnings before the start of the calculated institutions tax, through the amount from the remaining part of the institution to the main center.

(7) The tax system of the country's tax system, created by the Turkish tax system, has been created to institutions that are either in place or in operation in the countries declared by the Council of Ministers by considering the possibility of information and the possibility of taxation in the same level by the capacity of taxation. The most important institutions in countries of this nature. including locations), make a tax cut of 30% over any payments made or paid by the cash or account, regardless of whether these payments are subject to the issue of the tax or whether or not the payment of the institution being paid is not available.

a) Order for goods and business shares that are sold at affordable prices the payments, such as the payment of payment due to the payment of the sea and air transport vehicles for the cost of the payment of the sea and air, at the cost of the payment due to the payment of the payment due to the payment of the payment of the payment of the sea and air transport vehicles, a payment type, separate from the subject or industry reputation The Council of Ministers is authorized to set the break down, or to bring it down to the legal level.

b) Main financial setups for indebted borrowing Tax breaks are not made to this fund over insurance and refunds payments, with money, interest, and dividend payments.

c) Payments, Revenue and Institutions, which are held in accordance with the tax cut according to this fund Tax cuts are not subject to tax cuts according to the laws of the law.

(8) The rates of tax cuts outlined in the above Cabinet of Ministers, it is authorized to identify revenue, or increase the rate of activity, or increase the proportion specified in the above or to a factor of the proportion specified in the above.

 (9) Act on profit and profit by deduction of tax according to this clause It is likely that the return and the will be included in the statements given by the article 24 or 26, or for the profits and the will not covered by this clause. As many as the profit from the securities of the securities and the securities of the yacht, which was made up of the securities of the funds (5), (7) and (14) of the Income Tax Code, and the securities of the fund and the fund were made. It is mandatory to include the shares in the return statement.

(10) The payment statement for the account passed in this item may have been interrupted and will not be statements of all kinds of records and actions that indicate those who are paid to the rights holders.

(11) Earnings and willpower over tax cuts to be done It is considered. If the tax is claimed by the person who pays the tax, the tax cut is calculated from the sum of the amount paid by the actual paid amount and the tax on the tax.

(12) Those who do tax cuts according to this Law, record the tax cuts and They will be shown separately in their accounts.

Muhtasar affidavit

MADDE 31- The 30th clause of the law The ones who have to do a tax cut, pay those taxes or report them to the tax office where they are based, and they have to report it to the tax office that they are. The principles and principles set out in the Income Tax Code on the issue of the affidavit are also applied to the right to be issued according to this matter.

FOURTH PART

Common Provisions and Temporary Items

Institutions tax and temporary tax rate

MADDE 32- (1) Institutions tax, institution It's about 20 percent over earnings.

(2) Corporations are tax-payer, (private and private institutions trade in law) The temporary tax is paid in accordance with the principles specified in the Income Tax Law and the corporate tax rate for the corporate tax period, to be embarrassed by the financial gains. The guidelines apply to fully-qualified institutions are also applied precisely to narrow-to-good institutions.

(3) The Council of Ministers is up to 5 points of temporary tax on the second series. It is authorized to download or to bring it back to the legal level.

(4) in the institutions of foreign transport, which are taxed according to Article 23 of the Law As a result of the tax rate, the Council of Ministers is to establish a new rate for the country's reputation for land, sea and air, or to reduce or not to exceed a percentage of the amount written in this item. authority.

The taxes paid for the dormitory mahsubu

MADDE 33- (1) In wildland countries The corporate tax and similar taxes paid at the site of the gains that have been made to the general result accounts in Turkey can be lowered from the institutions of the institutions that are in Turkey over these gains.

(2) The payment of 7 nci articles of the law has been paid for by the country's domestic Income and corporate tax-like taxes, which are controlled by the controlled foreign company in Turkey, can be defundable from the tax rate.

(3) Full-payer institutions are either directly or indirectly capital or voting rights. The income and institutions tax on profits from the country's profits, which will be paid in Turkey through the dividends they receive from 25% of the country's domestic business, is paid off by a profit share in the countries ' countries. The part of the similar taxes hit the margins. It can be ruined. The profit share, which is added to the winner, is considered by the inclusion of income and corporate tax-like taxes on the domestic market over these gains.

(4) Tax to be weighed in Turkey via domestic earnings The amount that can be made cannot be more than the amount to be found by the implementation of the institutions tax rate specified in article 32 of the Law on the earnings of a surnette at all. Within this period, any taxes that are not completely or completely reduced during the account period in which they are found in Turkey's overall result accounts may be discounted until the end of the third account period following this period.

(5) Your income from abroad within the period of temporary taxation If found, taxes paid in countries that are obtained through these revenues, or taxes paid in other countries, may also be degenerated from the temporary tax amount calculated for that period. The amount that will be held cannot be greater than the amount found in the implementation of the temporary tax rate specified in article 32 of the Code to the earnings that were obtained in the dormitory.

(6) Tax paid in foreign countries, from authorized authorities to the neighborhood The taxes paid in the foreign country cannot be lowered to taxes in Turkey, as the Turkish embassy or consulates, or the country's representatives who protect Turkish interests at the site of the same nature, are sanctioned by the country's identical representatives.

(7) The discount subject from institutions tax is in foreign countries. The tax, paid or paid in foreign countries, in the country's 32 nci, if the documents show that they are paid are not paid for by the taxpayer, in the country, in that country, the tax is not to be paid. the calculation and the amount calculated by this surmised amount The hit will be delayed. If documents that need to be deposited are deposited in the relevant tax office within a year of the latest from the date of the tarh, the article will be revised according to the exact amount of the article in these documents.

 (8) Non-demonezing or otherwise undue documents without reason. For deferred taxes, a delay rate is calculated on the Allowance of Amme Credits for deferred taxes if it is understood that these documents are less than the subject of a deferred tax amount.

(9) In the application of this provision, the taxes paid by the foreign currency shall be The courtship is applied to the overall result accounts of the corresponding earnings that are found.

This is the case of taxes that are cut abroad

MADDE 34- (1) Shown in statement Taxes, which are cut from the gains, according to the first and second feats of Article 15 of the Law and the first and second feats of Article 30 (the benefit from the routing of mathematics ants in life insurance companies). and the cuts made through the will), the institutions calculated over the declaration are embarrassed by the tax.

kurum(2) The third number of the law's 15-pearl tax cut is tax cut. Institutions that receive profit from the profits can destroy the cut in profits. The amount to be destroyed is calculated by using the net profit margin to be the current deduction rate.

(3) The 30th of the Law through payments made to foreign institutions that are controlled The taxes, which are cut under the seventh chapter of the article, can be embarrassed by the institutions that will be calculated on the institution's earnings that are included in this company's declaration in Turkey. However, the tax to be ruined cannot be the same as the corporate tax that is controlled by the foreign institution that is controlled by these payments.

(4) Cut over revenues during the interim taxation period These taxes can also be defundable from the temporary tax amount calculated for that period if payment of paid taxes is found through them. Only paid for the temporary tax on a related account period is to be embarrassed by the institutions calculated over the annual corporate tax return.

(5) Taxes to be destroyed within the provisions specified in this Article, the statement If the calculated institutions are greater than the tax, then this will be reported to the taxpayer by the tax office. The difference is returned in a year from the date of the subject in question, in which case the payer will be returned to him within a year. In a year, taxpayers will have to take care of that difference.

Maliye(6) Finance Minister; extradition or transfer of return, review report, He is authorized to identify documents to be searched for the affidavit or to the collateral, and to be searched for extradition. This entitlement can be used for profit types, return items, revenue, or legal status of the person who made the payment.

 (7) Mahsuben restitution process, with the completion of all searched documents, yylül The corporate tax statement is given by the date of the date of the statement. The people who are involved in the discussions of the Mahsup, or re-made, are based on the date that the requests and attachments of the Mahsup demand are complete and the date of the tax office registration. Fixes are not correct in the direction of collections that are intended to complete the completion of the searched documents.

The fund specified in the (d) of the first receipt of article 5 of the Law,

(8) In order to gain the same gains in the same self, the taxes cut from themselves in accordance with Article 15 of the Law, when the tax cut was paid to the corresponding tax office, the third of the Code ' s 15th amendment. According to his fund, he will do so within the agency's tax cut. They can destroy it. The undainable interrupt is returned and returned in the case of the amount of the taxpayer.

Exemption, exceptions, and discounts sýnýrý

MADDE 35- (1) Diver in law The exemption, the exception and the provisions of the discounts are not valid from the corporate tax balance.

(2) The exemption, exceptions, and deductions regarding the duties of the institutions are provisions, However, this Law is regulated by the provision of the Income Tax Act and the Tax Procedural Law, or to be dethused in the laws of the Law.

(3) The international statement provisions are saved.

Current rulings

MADDE 36- dated 3/6/1949 and 5422 It is in effect with the number of Institutions Tax Law, as well as additional and detentions.

INVALIDATE ARTICLE 1- (1) This is the release of this Law No interruptions are made to the tax cut, which is subject to tax deductions, and by the ' 94 clause of the Income Tax Code, through the will.

(2) Article 67 of the Revenue Tax Code, in accordance with the tax deduction over the course of the lost profits and the will, no interruption to this law will be made. Under the provisions of the 34th Amendment, the tax deductions are subject to the provisions of the 34th Amendment. The amount, which is up to the extent to which the tax paid by the deduction under the number of numbers (2) and (3) of that clause and (3), is the amount of money that is expected to be the result of a tax cut, calculated in the annual statement that is the result of the tax cut. The tax will not be destroyed.

 (3) Dar-payer institutions are not assigned or imposed on their sites in Turkey. The temporary 67 nci provisions of the Income Tax Code, obtained by their representatives, and those institutions belong to the full taxpayer and are owned by the Istanbul Stock Exchange and are in the process of one year. disposal of stocks held for a period of time The total number of temporary 67 nci items that are not subject to the tax cut under paragraph (1) of the number of provisional 67 items sold and the temporary representatives of these institutions are covered by the temporary 67. No exceptions or special statements are given for those who are not subject to tax cuts.

(4) New to the Council of Ministers within the scope of entitlements to this Law Until the decisions were made, the regulations covered by the 193-issue Income Tax Act and the Council of Ministers, which were published in the scope of the Law on the Law of 45422, as a result of tax rates and other matters, are not to take the legal matters set out in this Law. It will retain its validity.

(5) Horses with respect to the Law of 5422 are related to other laws. As a matter of fact, it would be used as a matter of respect to the Law.

(6) Within the 2006 calendar year of their own private account period in the taxation of annuated account periods, the rate calculated by considering the arithmetic average of 30% to the months prior to 1/1/2006 and 20% for the subsequent months. In this calculation, the rate fractions are not considered.

(7) Full taxpayer who is looking into division execution prior to the release date of this Law Foreign institutions in the same case with capital companies have completed the issue of division within three months of the date of the Law and are registered to register in the Trade Registry Gazette and to not be part of the division's office. They can benefit from law enforcement.

(8) of the first of the 4th item of this Law until the end of 2006 (k) The exemption of cooperatives that cannot be sold out in the world has ended with a date of 1/1/2006 of the year.

(9) Before this Law is effective, the corporate tax will be based on The exemption, exception, and discounts on the law are not applied to the law of the 35.

(10) Code 5422 as of the periods prior to this Law You will continue to apply the provisions.

(11) up to 30% in interim tax periods after 1/1/2006 The amount of time that is calculated according to this Law for the period of time that the temporary tax is calculated and collected, is the temporary data that is calculated for the subsequent periods, and is destroyed.

Effective

MADDE 37- (1) This Law;

a) on the release of the first receipt of article 5 (e) on the release date of the following:

b) to apply and apply to the gains obtained from 1/1/2006 of 7 nci. On the date of release, effective 1/1/2006,

c) The 12 nci clause is also available to the bordans after 1/1/2006. on the date of publication, effective from 1/1/2006,

c) 13 and 35, on 1/1/2007,

d) First case of 32 nci, beginning of 1/1/2006 to apply for taxation periods and to be effective from 1/1/2006,

e) Release of other provisions, effective 1/1/2006 on the

enters the current process.

Execution

MADDE 38- (1) The Council of Ministers executes the provisions of this Law.