Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. Leasing, Factoring And Finance Companies Law

Original Language Title: Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. FİNANSAL KİRALAMA, FAKTORİNG VE FİNANSMAN ŞİRKETLERİ KANUNU

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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 #6361


Date of Admission: 21/11/2012      


General Provisions


Purpose, Scope, and Tantas


MADDE 1- (1) The purpose of this Law is; financial, financial Renting, factoring, and financing companies with leasing, factoring and financing, and to regulate the principles of leasing, factoring, and financing.


MADDE 2- (1) Financial leasing, factoring, and financing companies installed in Turkey It is subject to law provisions.

(2) Getting up and down with the banks of the factoring with the factoring in banks the financial leasing operations that are made to the banks are subject to the provisions of this Law.

(3) This Code is required to lease financial leasing operations. The provisions of financial leasing are not applicable.

(4) leases and financing companies to consumers through financial leasing. The provisions of the housing finance activities are stored in the other laws.

(5) Air-to-air travel equipment that is engaged in passenger and freight operation, Features and parts of the engines and parts of the company, which have the authority to lease them according to the current country legislation, are set up by a minimum of two years, based on leasing business, as well as leasing and leasing business. rent from the dormitory, the first of the 3rd The scope of this Law will be provided as financial leasing under the scope of the fund (ç).

(6) General provisions of this Law are enforced.


ARTICLE 3- (1) In the implementation of this Law;

a) Unity: Financial Lease, Factoring, and Financing Liras (Union),

b) Operating lease: lease remaining in the financial lease,

c) Invoice, dated 4/1/1961 and numbered 213, invoice and invoice according to the Tax Procedural Law replacement documents,

c) Financial leasing: with the need to impose a lease on a leasing business, this Law or Transfer of a property to a lease at the end of the lease for the lease by the lease authorized by the applicable legislation; the right to purchase the property at a cost at the end of the lease at the end of the lease definition; the cost of the cost of the lease Any portion of the cost of rent payments to cover a portion larger than 80 percent or less than 90 percent of the total cost of the cost of the cost of today's cost of the sum of the cost of the sum of the cost of the lease. The lease is provided by someone who is using the

d) Rental: lease banks, wake up and sleep banks with financial leasing

e) Rental: The acceptance of a financial lease,

f) Control: A legal entity has a capital, a minimum of 50 percent of its capital whether they have the right to be found, or to have acquired shares that are privileged, or to have a stake in the number of shares that are made with other shareholders, they have no money to be acquired. Or any of the members of the board of directors the ability to assign or remove the power to the decision,

g) Board: Board of Banking Regulation and Supervision,

) Institution: Banking Regulation and Supervision Agency,

h) Ozsource: Paid capital, capital spares, profit spares, period net profit, past year The balance of the period, due to the loss of profits and other items that will be determined by the Board, is a capital similar to the balance resulting from the loss of the past year and the balance of the balance resulting from the Council of the Board of the Diyer. indebits,

) February: Financial leasing companies, factoring companies and financing installed in Turkey

i) Feb: The complete part of the company is a part of its activities and is complete or a part of its operations. Any other place that makes it to its own location,

refers to.



Israel-of-course Actions


Installed and Operating Functions

Installed permission

MADDE 4- (1) The installation of a company in Turkey is replaced by the forecasted The registration is allowed with the registration of at least five members of the Board with a vote in the same direction.

(2) The guidelines and guidelines for the use of the United States are set up It will be determined by the regulation to be played.


MADDE 5- (1) A company in Turkey to install;

a) Install in an anonymous company, and not less than the common common count,

b) Pay dividends to cash, and not all write-in,

c) Trade title, "Financial Lease Corporation", "Faktoring Company" or "Financing Company"

to find one of the following:

should be no more than the trademarks specified in this Law,

d) the qualifications specified in the corporate governance provisions of this Law of the members of the Board of Directors and be the professional experience that can actuate planned activities,

e) At least 20 million Turks of paid capital as a means of Nakden and of all kinds of muvsazaans No Liras;

f) to comply with the provisions of this Law,Ana

g) has an open and open partnership structure that does not interfere with the effective control of the organization

) The business plans for the planned business are related to the financial structure of the installation projections, a program of activity that shows the budget plan and structural organisation for the first three years,


is now available.

(2) The board of the minimum paid capital is by the Turkish Government of Turkey. It is authorized to increase the amount that is required by the increased rate in the annual producer price index.

Ads searched for installed

MADDE 6- (1) Your company is the founding partners;

a) dated 9/6/1932, and according to the provisions of the 2004 English and Israeli Law or other legislation Without being able to become a principal, not to declare a concordato, whether or not they have agreed to redo the reconstruction by mediation, or not to delay bankruptcy,

b) in the banks of 19/10/2005 and the 71st of the 5411 Banshank Law Or do not have ten percent or more of a percentage of the dollar or more of the Savings Deposit Insurance Fund prior to the effective entry of this Code,veyaor

c) Operating permit except for liquidation with bankers who are subject to liquidation faktoring, financial leasing, financing and insurance companies and money and capital markets operating in an institution that does not have a ten percent or more of a share or control whether it has ten or more percent of the

) even if they were a poster child, except for tacit crimes, dated 1/3/1926 and 765. The number of Turkish Penal Code and other laws, including the Turkish Penal Code and more than five years in prison, 26/9/2004, and the Turkish Penal Code and other laws issued by 5237, were not sentenced to more than three years in prison or the property 25/4/1985. dated and 3182 numbered Banks Law dated 18/6/1999 of the property and 4389. From the opposition to the provisions of the Bank's Law, this Law, the Law of 5411 and the Capital Markets Act 28/7/1981 and the provisions of the Capital Markets Act of 2499, which requires a prison sentence of the legislation, or property 765 of the property, 5237. the number of other laws, such as simple or qualified law, simple or qualified embezzor, embezzor, grievance, fraud, fraud, abuse, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, fraud, from criminal charges, official awards and purchases of purchases, crime Crimes against the state and the rights of assets, including crimes against money laundering, and crimes committed by the State of the State, criminal mischief, and the respect of the State's respect for crimes, and the rights of the State and the rights of the State Crimes against the national defense and national defence, the crime of the State of the State left, and espionage, crimes against people with foreign states, dated 12/4/1991 and the Anti-Terrorism Act of 3713. crimes within the scope of their crimes, tax evasion, or the charge of crimes. non-convictable,

d) has financial strength and reputation at the level of capital they are committed to found,

is the first time that the partner has become a partner and is no longer in the power of the partnership,

f) has the integrity and the ability to qualify,


is now available. With the international understanding of which Turkey is a party, multi-party credit setup and financial installations do not apply to this account (b) and (c).

(2) The entity's legal entity has ten per cent and more share capital in its founding partners ' capital Real and legal entities that retain their partners or control are required to take part in the first phase.

(3) Has ten percent or more of the share capital, or has control of the company Except for real or legal entities, which have a ten percent or more share capital in the company's capital, or real or legal entities (d) who have control of ten percent or more in the capital of the legal business. , as they lose the qualifications specified in the first phase, They must transfer their share status within six months of compliance with the provisions of this clause. Some of the voting rights that will be transferred over the period of time are determined by the Board of States and by the Board.

Operating permit

MADDE 7- (1) The company that receives the installation permit within the framework of the 4th clause, It will allow you to get permission to operate separately from the board. The operating permits issued by the board are published in the Official Gazette.

(2) The installed permission has been received with other statements, and the six months following the permission of the installation statements that are not intended to be taken in order to receive permission to operate, declare that they have not been granted permission to install, to be lost until the next time they are notified of the permit to operate, or to have any of the Installation permissions for the company in case of a fact It is canceled on the board.

(3) for the company to be able to become operational by retrieving the installed permission;

a) The cash is paid in cash and the planned activities can be done

b) Percentage of the minimum capital specified in item 5 by the Fountaled'n Ibraz is the document of the entry of the entry into accounting units for the general budget to be recorded in the overall budget,

c) Internal control, accounting, information processing, and reporting systems with appropriate service units to ensure that they have adequate staffing for these units, and the duties and responsibilities of the personnel are determined by the appropriate task definitions,

c) Administrators do not have the qualifications specified in this Code,

is required.

(4) All of its partners are installed and installed in Turkey with the registration of a financial leasing company installed You can only hire a leasing company to rent a ship. The companies that will be installed in this nature are subject to the provisions of this Code in the course of the provisions of the ilies.

(5) The application of this Article is determined by the Board of the principles and guidelines.


MADDE 8- (1) The company is subject to permission to open the country or to the country at home. The company cannot and cannot afford to be able to become an agent in whatever name the company is under.

(2) The nature and guidelines of the February are determined by the Convention.  

Business and business unit (s) failed to doÞirketin

MADDE 9- (1) Feb;

a) The main activity is not available for activity.

olarakb) as part of the work with the future and as part of the action With the exception of the transfer of additional funding to its people, it cannot use a loan, except for the credits that are used to exceed one per cent of the sum of the sum of the funds raised in the aggregate. The board is authorized to reduce this rate by water, or increase the amount of paid capital by up to one percent, or to realize some of the companies that are.

c) with warranty and bail granted with main activity subject matter It will not exceed twenty per cent of the total paid capital, or partners with ten per cent and more share in its capital, or have gained control or control of it with ten per cent and more. Except for the warranty and the bail granted in the city He cannot give a letter of guarantee, bail and guarantee. The board is authorized to reduce this rate by percent or increase to 20 percent or to make a difference in some of the companies.

) 2499-the number of securities according to the law, borrowing money from international markets, it does not collect money from partners and partners, banks, money markets, and organized markets in general, as well as deposit or whatever name it may be under the public.

(2) Faktoring works within the framework of the Convention and principles in accordance with the hlabies Even if they are, they will not be able to transfer or transfer receivables that cannot be imposed on the basis of a commodity or services that cannot be imposed on the basis of the Convention and the essentials set by the Board. not. The total amount of the amount of money that is made to the multiple factoring companies on the same invoice cannot be able to be charged.

(3) Transfer of a humbiyo to a factoring company through turnover, from a humbiyo senedine. It cannot continue to suggest that the person who has been involved in the situation, who has been involved with one of the previous incidents, who has been involved in the situation in his own right, is not able to do so, even when the poor, the factoring company has been able to take over the year of its year. Even if it doesn't move to the borrower's expense.

(4) Insurance legislation provisions save, lease, and lease The goods, which are subject to financial leasing or leasing, and to the people who lease the property, and the financing companies, the goods or services that are not loans, loans are The area that sells goods or services that are collateral and chargeable to real or legal entities, refunds of the loan debt and all other items that will cover all other items of credit, including any legal insurance claims that are involved in the business deal. They cannot be able to work with the insurance policy.



Important Provisions for a Master Glossary

Main-word things

MADDE 10- (1) Installation information prior to any of the February main commitments is given. If the institution does not report negative attention within ten days of its main commitment, these statements are placed on the general assembly agenda and are informed of the Institution's outcome.

(2) The main commitments of the company are published on the current computer web page. Updating the main commitments will have to be done within ten days from the date of the fact that the delics are being real.

(3) Install the address holes of the company within ten days of the date of the current date of the week notification is required.

(4) The implementation of this Article is determined by the Board of the principles and guidelines.

Share and roll downPay

MADADE 11- (1) represents 10 percent or more of the company's capital The percentage of shares in which the shares are obtained or the result of manual control of the manual control are subject to the Board's permission.

(2) The payout facility, transfer or new concession granted to the board of directors. share export is subject to the permission of the Board, which is subject to the proportional balance in the first fund.

el(3) Hand in control of legal entities with a ten percent and above share in the company capital The percentage of shares in which the result of the application is subject is subject to the Board permission.

(4) People who will take part in a portion of the course will assume the qualifications sought in the founders. It will.

(5) of course, subject to bottom of the common count with respect to the portion of the share without permission. The share roll that leads to a share cannot be signed up for the share book. Records that are made to the share book are void as this provision is void.

(6) The implementation of this Article is determined by the Board of the principles and guidelines.



Union, Transfer, Split, and Liquidation

Union, transfer, division, and liquidation

MADDE 12- (1) The division, handover, and division of the company is public with the registration of permission from the Board are subject to the provisions. The principles and principles of the giving of the land are determined by the Convention.

(2) End and liquidate the compliance of the board with the appropriate discretion. General provisions are applied. The Agency can be administered as required by the liquidation process of the company.



Enterprise Management



Board members, general manager, and general manager help

MADDE 13- (1) Enterprise management, processes, and policies related to them The Union is also determined by the Union.

(2) The board of directors of the company cannot be less than three times, including the general manager. The general manager is the current member of the board of directors, in which he is not. The members of the board of directors and general manager and general manager assistance are required to take part in the first receipt (a), (b), (c), (c), and (c) of the 6-item (s). The professional experience sought for the general manager in this Kanunda is also sought for a phase in the half of the board members.

(3) The general manager of the company is at least seven years old, and the general manager is at least five years old. They have professional experience in business or finance, and they have a degree of experience at the undergraduate level.

(4) General manager of entitlement and duties, even if they are employed with title titles Other managers who are serving in higher or higher positions are also subject to the provisions of the general manager of this Code.

(5) Members of the board of directors, general manager and general manager, are assigned and The selection is set to the Convention.



Financial Reporting

Hic system, accounting, reporting, and controldenetim

MADDE 14- (1) Monitoring of risks; monitoring of exposure, control, and monitoring of risks, It is responsible for building and operating an adequate and effective system in accordance with the structure and scope of its activities, and in accordance with the conditions that are in place.

yeterli(2) Adequate and effective system identification (s) of the system and determine the essential The board is authorized to take every measure of the measures that have been identified.

(3) February; Public Surveillance, Accounting and Audit Standards Board determined by and in the framework of the principles, accounting for all of their action in accordance with their true intentions, in format and content to understand the need to learn about financial reports, understand, reliable and relevant, control, analyze, and interpret. manual, time, and correct required.

mali(4) Financial statements and statistical information determined by the company, the company, and the extent of which are It is required to send it to the Install with the desired time and methods.

(5) Public Surveillance, Accounting, and 660 counts of government control, dated 26/9/2011 The Audit Standards Institution is made within the framework of the Code of Law on the Law and the Duties of the Institution. The regulated audit reports are sent to the Install within the framework and principles set out by the Board.

Protective regulations

ARTICLE 15- (1) The board of the assembly, identification, analysis, measurement and measurement of the risks of exposure and It is authorized to make the necessary arrangements and to take every measure of the necessary arrangements by identifying the activities of the companies with the activities of the companies in order to be detored and to determine the standard rates. The company is obliged to comply with the regulations, set out the specified adjustments and standard rates, hold and execute them, and to take and implement the measures requested by the Institution within the specified durations of the Institution.

(2) Warnings and standard rates to be determined by this Law If they are being accessed or otherwise, the relevant company is required to report to the Install.

(3) With a specific proportion of the subject, due to the possibility that it might occur in the sources. As a result of the need for a number of values and rates, these are resolved within the period of time specified by the Agency. The administrative fines of this Law are not applied during the period specified for the expense of the IBM.


MADDE 16- (1) The company is not due to its business or due to its business however, it is required to leave the process within the framework and principles set out by the Board, in order to recover damages that are not certain to be certain.

Grant control, surveillance, and information

ARTICLE 17- (1) The oversight and control of this Law on the scope of this Law is established by the Institution It will be done.

(2) Install; company, company partners, and business partners with control of the company and to request that all information about the provisions of this Law be confidential, in order to ask for any confidential information, and to review all of the book, record and documentation, including the tax-related records, and the information about the provisions of this Law. the people who were asked to provide the desired information, and the ledger, the record, and the All kinds of books, documents that are required to review and maintain the trust of the entire information system by opening the entire information processing system to the on-site administration personnel, in accordance with the security of the data. And review all systems and resources required to access information about microfics, microfilms, magnetic tape, floppy disks, and so on, and to make them readable or unreadable in the information they have to give to the cards. They are responsible for making and pushing for them.

(3) Public enterprise and installation results in the state's trust and basic benefits The profession, the privacy and defence of the family life and the right to defend, the prohibition of the law and the ban on special laws, and the provisions of this Law, even if there is a hidden genius to consider the provisions of the law. to be desired to be left with tasks given It is required to provide information and documents in the appropriate time and environment as continuous or isolated.

(4) The on-site control of the activities of the company is the profession that is authorized to perform control at the site staff. The company, the company partners, the partners that the company controls, and the relevant real and legal persons are to give all kinds of information and documents to be requested by the professional personnel who are authorized to conduct audit in place of the Institution, to furl the ledger and its documents, and They have to keep it ready for review.



Provisions for Glossary


Financial Lease

Financial lease commitment 

ARTICLE 18- (1) Financial lease promise; lease, tenant claim, and selection a third party or a person who personally purchased or purchased a lease or purchased a property that was previously owned or previously owned by the tenant, which provides rental price for any benefits, or rent. It is a word.  

The subject of the glossary is 

MADDE 19- (1) The goods may be subject to the word and may be the subject of the goods. The idea of a patent, such as patents, except for the children's children's children, cannot be subject to this.

(2) Any property that protects the integrity of the integral part or plug-in qualities it may be the subject of a lease on the lease.

Financial lease price 

MADDE 20- (1) Financial lease and payment periods are determined by the parties. Rent costs can be collected from the date of the date, even if the goods that are subject to the promise of a comment have not been made, or have not been delivered to the tenant. If not specified otherwise, it is mandatory for the subject to be leased within two years from the date of the term of the word.

Financial leases that will be made at home

MADDE 21- (1) Financial leasing commitments from the country are provided by the Union It is registered.

(2) The appropriate vision of the Board of financial leases due to be made from abroad It is determined by the Union by being taken.

  is the current and currenttescilitescili

MADDE 22- (1) The word is made in the written form. As soon as they were told, they had a personal record of their own personal record, and they had a record of their property, and they were registered and hired by the tenants. It is reported to the United States.

(2) Words not registered with a special register are provided by the Union. It will be registered with a special record.

(3) The special register to be held by the Union will open to everyone. No one can say that they do not know a record on the record.

(4) The principles and guidelines for the special register to be held by the Union. It is determined by the Union by taking appropriate vision.

(5) After registration or business, the financial leasing issue of third-party products is the same as It is not possible to move forward with the rights of rights to the tenants.

(6) on 13/1/2011 and 940 articles of Turkish Commercial Code of 6102 The renters are made like the ship's cost.

maddesi(7) 14/10/1983 and the 49th article of the 2920 Turkish Civil Aircak Law In the application, the tenant will be charged like the cost of the air vehicle.

  satýnThe lease for the financial lease issue isalýnmasý

MADDE 23- (1) The property of the financial lease is owned by the tenant. However, in the end of the term, the parties may decide that the tenant will have the right to buy property at the end of the term.  

(2) The right to purchase the lease subject for the financial leasing subject matter if the property is not to be used by the tenant within the thirty-day period, and the property is not returned to the rental of the property in accordance with article 32 of this Code, the decision of the parties to be settled and leased by the parties shall not be refunded. subject to the subject matter, or at the address the single entity that leases the default to the tenant can make any transfer to the leased lease. Single claims made by the lease on the ownership of the property in this context are fulfilled by the relevant registration.

The rights and liabilities of the parties 

MADDE 24- (1) The tenant is the subject of financial leasing for the duration of the commitment, and has the right to take any benefits in accordance with the purpose of the word.  

(2) The tenant is charged with respect to the business and provisions stipulate in the financial leasing subject. You have to use it.  

(3) The tenant is responsible for all kinds of care and protection, as opposed to the word. And the maintenance and repair costs belong to the tenant.  

(4) It is mandatory to maintain the cost of rent. It is shown in the statement that the property will be insured by the person. The insurance premiums are paid by the tenant.

(5) The damage and feast of the property in the period of time of the term of the term of the term of the term of the term is in the tenant. This responsibility will be left with the unmet amount of insurance, and is required to be met by the tenant tenant.  

(6) Your tenant selection and claim must have a third-party product The tenant cannot be held responsible. The same provision is also applied when the property is sold directly from the tenant.

edilmemesifailure to deliver to the tenantkiracýya

ARTICLE 25- (1) The financial leasing subject property is the manufacture or sale of the leased property. date of the Turkish Debts Law dated 11/1/2011 and 60 98% of Turkish Debts Law, dated 11/1/2011, for failure to do so in time with time or due to payment due or due to negligence and negligence of the rent. and 126 ncu clause provisions.

Transfer of Zilyedlivin and leased tab

ARTICLE 26- (1) The tenant is entitled or entitled to rent, or its obligations, in order to obtain permission from the lease, to obtain permission from the lease. The tenant agreement in the financial leasing business due to this transfer is registered or otherwise within the framework of 21 or 22 of the articles of interest.

(2) Rental in financial leasing business under housing finance, rentals information In other financial leasing companies, the provision of financial leasing property may be transferred to a financial and financial leasing business, if any other financial leasing business is to be convicted.


MADDE 27- (1) A third of the property's property, which is not otherwise presighted, is the property of the property. He can't turn it over. The transfer of this authority may only be made to a tenant in the process of the word. The inherits are required to comply with the provisions of the word. It will be notified that the transfer is valid for the tenant.

  on lease or executive tracking

MADDE 28- (1) In the case of lease, bankruptcy officer is 221 of the 2004 Law according to the first receipt clause of the article, before the bureau's office, the financial leasing issue shall decide on the material of the property. This decision of the officer's decision can be appealed within seven days.  

(2) The executive officer, the subject of leasing, is subject to execution by the executive officer. He decides to keep the goods on the team. The decision of the police officer can be appealed within seven days.

(3) These objections are settled within a month at the latest by the executive court.  

Lease to a lease or an executive pursuit

ARTICLE 29- (1) The bankruptcy of a lease is due to the end of the period of time being determined. It will continue to go to bankruptcy.  

(2) Financial leasing subject goods to be pursued against a tenant It cannot be foreclosed within the time of the word.  

Ending the Glossary

ARTICLE 30- (1) The expiration of the promise period, unless otherwise agreed in the word, Whether the tenant loses his or her death or his or her license, ends in her own time.

(2) The subject of leasing without entering or entering the liquidation process If there is no provision in the claim, contrary to the claim, in the claim that the property has liquidated the provisioning of the property, the promise can be revoked before the duration of the lease.

(3) With the registration of reporting at least three months before the end of the term, each of the following is a may request an extension of the commitment with current or new reports. The understanding of the extension of the commitment will be understood.

violation of the Glossary 

MADDE 31- (1) Tenant tenant at default in payment of lease for lease It can terminate the promise in a period of thirty days. However, if the deadline is agreed that the property will be in the lease at the end of the term, this period cannot be less than the sixty-day period.   The commitments made with tenants who have failed to pay three or two of the rent, including three or more of the leases in a year, may be annulled by the tenants who are not paying them.  

(2) Because of this violation, one of the parties is in the process of making a separate transaction. In cases where the other side is not expected to continue the commitment, it can be canceled.

(3) In disputes relating to leasing and leasing between lease and lease, The court may save on the property by lying to the court as collateral as the property is deranted, in case the financial leasing subject is subject to a precautionary measure, or if it is in a third party. As such, it is liable to pay the rent for the rent, which is the right to decide if the annulling is the right of the annulus.

Results of termination of the Glossary 

MADDE 32- (1) Not using the right to receive a quote from the end of the word. It is the responsibility of returning the property, which does not have a right to rent, or to return the property.  

Results of the termination of the Glossary 

MADDE 33- (1) The second of the 30th item, with termination by the lease by the word's lease The tenant is responsible for the tenant, and the tenant is obligated to return the property. The difference between the cost of selling it to third-place items, if the lease is not due, if the lease is not due to the cost of the lease, if the price is not due to the cost of the lease that is due. It is paid by tenant to rent.   If the cost of the returned property is not due to non-stop financial leasing, if any other than otherwise agreed, the rent is higher than the total cost of the rental, if the lease is higher than the total cost of the lease. it is paid. The same principles are applied when leasing is leased to third-place financial leasing.

(2) If an annulus is dissolved by a tenant, return the leased property and return the lease You can claim your compensation from the lease.

(3) The money of the mortgage money that is used as collateral for a non-verbal debt The translation of Article 50 of 2004 applies to the provisions of the Act 2004.

(4) Rent a loan without paying its debt within the time period specified in this Law The provisions of article 68 /b of the Law of 2004 are applied to the annulment of annulment that is sent to the tenant by notary.  

provisions to not apply 

MADDE 34- (1) About the Glossary of Turkish Civil Code dated 22/11/2001 and 4721. The "Housing and Catrium Residence", which is located in the First Section Fourth of the Law of 764, 765, 766 and the second part of the Turkish Stock Exchange Law of 6098, is located in the First Section Fourth of the Second Section of the Second Section of the Second Section of the Turkish Debts. Leases do not apply to the provisions of the business.  


MADDE 35- (1) Through financial leasing of either the equipment or part of the It takes advantage of a number of people who rent in real life, which are applied to financial leasing, which are subject to financial money, which are applied to financial leasing. The financial leasing company's responsibility for the rec document is left with the self-actualesy part.

Statues of customs 

MADDE 36- (1) Brought in from a concient company with a foreign-tenant Provisions are applied to goods by customs duties and additional financial obligations:

a), based on a commitment that does not have the right to receive, or even if this rights is available The provisions of the provisional import regime of the Customs Code, dated 27/10/1999 and dated 4458, except for the duration of the customs regulations, except for the duration of the customs regulations in Turkey, where the non-compliance of the customs exemption was provided in Turkey for the duration of the customs legislation. is applied. Prior to the end of the promise of no definitive importation and a request to be returned to the dormitory for the return of the lease on the financial leasing issue, the previously received guarantee is resolved according to the provisions of the Law, 4458.

b) For the end of the term of the term, the financial leasing issue will not be made for the import of the goods. Customs duties and additional financial obligations are accrued and collected for the amount of money that will be determined in accordance with the provisions of the customs duty of the customs obligation and the provisions of the customs duty of the province of 4458, in the case of the customs obligation.

Identification of Israeli and tax nisties 

MADDE 37- (1) Financial lease promises and the transfer and taverns of those The profits from the storm tax, which are organized with the purpose of the collateral of the profits, and the profits associated with these profits are undersecretaries.

kiralanan(2) leased from the line-to-back method of lease At the end of the promise period, the tenant is undersecretary for the deed to the tapuya.



Faktoring and Financing

Faktoring promise 

MADDE 38- (1) Faking promise; invoice with invoice from the sale of goods or services Collect, debunking, and client accounts of the factoring company through the transfer of the goods or services that will be subject to the sale of goods or services that can be determined in accordance with the framework and principles set out by the Board, with the credits being set up. the guarantee of financing or factoring next to the retention function, or any of its functions.

(2) It is mandatory to write the statement of factoring in the text.

Financing promise 

MADDE 39- (1) The financing promise of all goods or services is property, property, or The actual or legal entity that is receiving the service is the promise of the sale or supply of goods or services, along with the delivery or supply of the goods, along with the payment of payment from the right to the sale of the service. Credit rebates are made to finance companies by the name of the loan.

(2) Of financing companies that provide the goods or services to which they will be credried It is mandatory to make a general statement in the first place.  

(3) It is mandatory to write the financing promise in the form of writing.






Financial Lease, Factoring, and Financing CompaniesBirliði

ARTICLE 40- (1) The legal entity is legal within six months from the date on which this Law is entered The Financial Lease, Faktoring, and Funding Companies Unit, which is a public institution, is established in the event of a public and public institution.

(2) To become a member of the Union within one month from the date of the date on which they were allowed to operate It has to.

Union task and entitlements

MADDE 41- (1) Union;

) To ensure the development of the profession, to increase the unity and solidarity of the members, education, and promotion of solidarity, And by doing research activities,

b) discipline that members require unity and profession by determining their professional principles to ensure that the economy is playing in accordance with the needs of the economy,

c) by determining the business policies and standards that are available to its members,

to members of the measures in accordance with the relevant legislation and the decision to take the Establica by announcing,

d) To take all necessary measures in order to prevent the right to compete against the members of the members, and application,

e) The main, business, quality and quantity of members to comply with advertisements and advertisements identified by reputation,                       

f) The case against the decision of the board of directors on matters of interest to the common interests of its members power-on,

to ensure common projects are common to members of the country,

) by performing the number of other tasks counted in this Channel,

is incumbent and authorized.

Organs and status

MADDE 42- (1) Union organ choices are hidden within the framework of this Law By the vote, and under the supervision of the judiciary. The list of members and representatives who will participate in the elections at least ten days before the general assembly of elections will be held if the meeting's agenda, location, day, time, and the second meeting to be held if no longer. The election board to be determined by the Council of the High Elections, along with a written statement of the states, is the judge of the Council of the Supreme Election. The judge approves the necessary review and approves the list and other considerations; a member of a sandwich board and a member of two sanders assign a backup member for them. The voting process is made according to the secret ballot, the principles of the number of hunger. At the end of the election, the results of the election have been identified and signed by the members and members of the board of elections. Any objection to the elections within two days from the arrangement of the minutes is reviewed by the judge on the same day, and will be decided for a final time.

(2) Proposal to be made by the Union's status as a result of the Union's status The Council of Ministers will be held on the decision of the Council of Ministers. Members are required to abide by the status of the Union and the decision and measures that will be taken by the Union. Union expenses are to members according to the number of votes that are identified when the status is required. Members are required to sleep within the amount of time specified in the status of the expense amount. If the expense share is not paid within the specified period of time, the Union will be able to collect it through the executive order. Decisions on the payment of cost of the expense are official documents of the Article 68 of the 2004 Code of Law.

(3) In the time and full time of the United States general or special decision and measures Non-compliance members are given administrative fines of up to ten thousand Turkish Liras from a thousand Turkish liras when the Union is on board.

Central invoice registration

MADDE 43- (1) Fax companies and banks, including invoice information They are collecting information about the transfer received by the Risk Center or the appropriate view of the Union. The part of the information is determined by the Union.





Israeli Monetary Penalties

Israel fines

MADDE 44- (1) This is the decision of the board by decision and justification. Your law;

to 10,000 Turkish Lirasas of three thousand Turkish Lirasas in a month-to-8th clause,

onb) ten thousand Turks in violation of the first section (b) or (c) of the 9th. Up to ten times the amount of monthly separation, not less than the lira.

c) less than ten thousand Turkish Lirasas in the second storm of the 9th. Until the number of days of the process that has occurred, including not being separated,

In the second or fifth of the article 11, the second or second of the thousand Turkish Lirassies were in the same condition. Until the thousand Turkish Liras,

d) eight thousand of the two thousand Turkish liras in the state of the 13th Amendment. As per the Turkish lira and from the date of the cezus, it is not detenable within ten days of the date, while the percentage of the cezis issued for each of the days since the end of the term is held at the time of the

e) in the first phase of the 14th Amendment, two thousand Turkish Lirado in the world. Until the end of the line,

f) to significantly increase the financial size of the 14th item as part of the third storm from two thousand Turkish liras to a thousand Turkish Lirasas in the process of making applications that affect or not significantly affect them, but not to the significant extent.

Two thousand Turks, in the fourth or second of the 14th Amendment, are in a separate state From the lira to the five thousand Turkish Liras,

(s)) are indifferent to the regulations contained in the 15-pearl clause Up to one percent of the amount of the monthly amount, including not less than 10,000 Turkish liras, in the form of

h) a thousand Turks do not make the declaration stipulate in the second phase of article 15. From the lira to three thousand Turkish Liras,

A thousand Turks are not to be installed if they do not need to be separated by 16 ncis. Less than three per thousand percent of the amount of time you need to leave, but not less than three months, but less than three per cent of the amount of time that is left unscheduled, if not less than three months, at the rate of three per cent of the amount of unscheduled costs.

i) in the second or fourth phase of the 17 nci, two thousand Turkish Lirado until the five thousand Turkish Liras,

j) the first of the 19th clause, the first or second fikraine of 22 nci, 38 From a thousand Turkish liras to 5,000 Turkish Lirasas in the second or third phase of the pearl clause and the second or third form of Article 39;

administrative fines apply.

(2) To the real and legal entities related to the decision and justification of the assembly, this Your law;

a) tens of tens of thousands of Turkish liras from Turkish lira in the state of the third section of article 6. Until the end of the line,

1000 Turks in the first, second or third party of the 1st, 2nd or third clause of the 11th From the lira to three thousand Turkish Liras,

c) from two thousand Turkish Lirado in the second or fourth phase of the 17 nci until the five thousand Turkish Liras,

administrative fines apply.

(3) Actual and legal entities related to the decision of the board and the justification of According to its provisions, the Board and the Institution were based on this Law, and it was not to comply with the guidelines issued by the Institution with respect to the regulations and other regulations and regulations made by the Institution, and 10,000 Turks from the beed thousand Turkish liras. Administrative fines up to the lira are applied.

Defence right and shutdown decision

ARTICLE 45- (1) The defense of the interest in whether or not they are imposed or not. It's decided after you've been taken. Defense is deemed to have waived its right to defence within one month from the date of the article of the article of the article.

(2) In accordance with the provisions of Article 8 of this Code, about the cities that are opened in the country, 44 While the provisions of the first fissor (a) of the matter are applied, they are temporarily or continuously closed by the governorate at the request of the Agency.




To engage in an inhuman activity

MADDE 46- (1) The financial leasing of permits that are required by this Law, The people who are factoring in factoring and financing activities are sentenced to up to five years in prison and a criminal penalty of up to five thousand days. Legal entity-specific security measures are being used for the legal entity that this crime is being used to take advantage of. In addition, it may be decided that this crime is being handled within an area of this crime by one month or more than a month or so on a recurring basis.

(2) In the trade titles, all documents, including those required by law, People who use words and statements to wake up the impression that they are operating in advertising or public statements, are punished with a judicial penalty of up to one year in prison and up to one thousand days. It can be decided that these sites are closed continuously for more than one month, and on a recurring basis.

(3) Upon request of the Republic of the Republic, in detail to the first and second fives, In the case of the criminal justice, the actions and advertisements of the court and the courts of the court facing the case are temporarily halted, and the proclamation will be collected. These measures will continue until the judge is determined. An objection to these decisions will be raised.

To not give the requested information and documents to the authorities and control them. to prevent them from doing their tasks

MADDE 47- (1) The mergers and controls authorized by this Law The people who do not provide information and documents are punished with a judicial penalty of up to three years in prison and five hundred days from the day of the five hundred days.

(2) The administration of the administrative officers authorized by this Law will not perform their tasks. The people are sentenced to a prison sentence of two years.

To make the same statement in the brain

MADDE 48- (1) The mergers shown in this Law of the Company and the control officers and Those who have signed up to the truth in documents or published documents that are based on the fact that they have been published, include those who have signed any documents that may be based on the regulation, including three years of imprisonment and no less than a thousand five days. It will be punished with punishment.

Agency notification obligation

ARTICLE 49- (1) Any crime by the Institution of the crimes specified in this Law The Republic will be notified when it is identified.



Operating Epi

Operating permission revocation

MADDE 50- (1) Operating permit of a company;

a) failure to operate within a year of operating permission,

is not a member of the Union within one month from the date of the date of the permit to operate, and no replacement in a week from the installation of the Institution, which is responsible for the installation,

c) Not to notify the Install within the time of the address of the address def, and to ensure that it is legal.

interrupt for a continuous period of time for activities,

d) in activities that are prohibited in (a) or (c) of the first fiscant (s) of the 9th

sone) put an end to operation,

In the case of any of the

states, the same direction for at least five members of the Board vote is annulled with a decision.

(2) The cancellation of the permit for operation is reported to the relevant company and is in the Official Gazette. publication. It is the publication of the biblical decree that will be published in the Official Gazette.

(3) The termination of the operating permit will not immediately cease and cancel its activities from the date of cancellation. It is mandatory to set up the general assembly within three months, to determine the subject and title of the company, or to start the process of liquidating the liquidation.  



Recent Provitions

Deciding provisions

MADDE 51- (1) dated 2/7/1964 and 492 counted Excludes of Law, Tapu and Kadastro Add-ons in the "I-Tapu lines" section of the "I-Tapu lines" section of the number of "I-Tapu lines" of the number of fees that will be taken from their actions.

" g) leased line-to-lease, actualized lease commitments except for the number of people who are involved in the lease (a) in the case that they are not rehired by the tenant at any time in any way that the program has been leased back to the lease on the lease on the return. the amount of the difference between the rate and the difference between the rate and the difference in the rate 213 is received with a delay interest in accordance with the provisions of the Law.) 3.96 in the Bat. "

(2) Council of Ministers, financial leasing, factoring and financing companies installed in Turkey, and It is authorized to identify, remove or completely release the maximum or maximum interest rates and the qualifications of the maximum interest rates and other interests that will be used in the lending process of the people. The Council of Ministers may transfer these powers to the Central Bank of the Republic of Turkey.

Current rulings

MADDE 52- (1) dated 10/6/1985 and 3226 with Financial Lease Act 30/9/1983 And 90 is the current state of law enforcement, along with the provision of additional and detentions in the provision of Law.

(2) In other laws, 3226 is a 90-year-old Code of Law that is ruled by law. The apertures are made to the relevant clauses of this Law.

Apply current regulations

INVALID ARTICLE 1- (1) Until the regulations to be made according to this Code are entered, The provisions of the regulations that were made based on the provisions that were left are still applied to the implementation of the provisions that are not in this Code.

(2) The regulations stipulate in this Code are to be held in a year.

Time to view

INVALID ARTICLE 2- (1) The state of this Law is in effect from the date of publication, 5th In three years of the first phase of matter, the 8th is required to indent the second fiends of matter in the first and the second fikraine of the 13th. If there are many reasons, and it is deemed appropriate to the Board, these times may be extended to not exceed a year.

Right to install or operate before

(2) 30/4/2012 Install or operate The first phase provisions are applied.

Union-related obligations

INVALID ARTICLE 3- (1) The representative of the Union bodies, representative of the companies in the Union bodies, The status of the Board, including the scope of the activities and activities of the Union, the Financial Leasing Association, the Factoring Association and the Association of Consumer Finance, will receive the appropriate status of the Board. The Council of Ministers ' decision will be held on the proposal that the institution will be able to do.

(2) The companies involved in the activity prior to the effective date of the effective date of operation of this Law Within a month following the current date, you must become a member of the Union.

(3) The provisions of this Law shall be registered with the special register held by the Union. Notice of the provisions of the test, which has been in effect until the test of the 22nd of the 22nd article in the registration of the words, and the provisions of the Code 3226, which are in effect, are continued.

finansal(4) Financial lease promises to be made under 21st of the Union until the Union is established. The implementation of the relevant provision of the Code 3226, which has been in effect with this Law, remains in effect.

(5) The process envied in the first of the 43rd item of this Law, the installation of the Union to be replaced within a year following its date.

Financial lease commitments that have been edited

INVALIDATE ARTICLE 4- (1) Financial edited prior to the effective date of this Law For lease promises, continue to apply the remaining provisions of the 3226 number of Laws that are in effect.

Provisions related to the English

MADDE 5- (1) 90 counts of entitlement in the provision of Law are authorized by Those involved in the event are welcome to conduct a number of activities in this Law within six months from the date of the effective date of this Law. At this time, they will not be able to engage in a new retreats of credit for the collection of receivables resulting from their current commitments. They can continue their activities as factoring, leasing, or financing by obtaining the necessary permits from the Board. These companies will have to fulfill the capital obligation within three years of the first phase of this Code, which is the first of its kind. The installation does not require any installation, or if the installation does not require any necessary permissions from the Board, terminating the time of the operation will be required.


ARTICLE 53- (1) This is effective on the release date of the Law.


MADDE 54- (1) The Council of Ministers executes the provisions of this Law.