Period: 21 Legislative Year: 2 Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. Value Added Tax Law, Public Funding Law, Finance Law, A

Original Language Title: Dönem : 21 Yasama Yılı : 2 Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. KATMA DEĞER VERGİSİ KANUNU, HARÇLAR KANUNU, FİNANSMAN KANUNU, A

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Law No. 4503:27.1.2000 article 1. – Value added tax Act No. 3065 25.10.1984 within the framework of the 16th article of the (1) paragraph (b) and (c) of subsection (2) with clauses has been changed as follows. Customs Law No. 4458 article 167 b) [(5) in paragraph (a) (7) subsection number excluded], temporary importation and outward processing regimes from returning with goods exempted from customs duties within the scope of the provisions on the importation of goods, or exceptional (held in article 11, this law benefitting from export export exception owned however, 169 and 170 of the Customs Act 168, as indicated in article back from the import goods in order to benefit from the exception , this article as about exports benefited from an exception payment or amount to customs the amount of deposit to be shown.)
c) Transit and customs warehouse regime with free zone, temporary storage and customs services is issued the relevant provisions are implemented with bonded goods and services.
2. the Customs Code shall be subject to a handling incoming goods back or in case of a fundamental part of the added value of the item won is not included because it threw. Article 2. – the following paragraph to article 49 of law No. 3065 has been added. The item to be used in the production of the products to be exported are imported for the value added tax to be paid in the deposit and approval process to get, of course, to identify the operations of redemption is the type, shape and size to determine the procedures and principles for the application with the Ministry of finance is in charge.
Article 3. – Article 10 of the law No. 3065 (j) located in the "transition" from "Customs line entering or customs area Customs District of", article 12 (1) of paragraph (b) in subparagraph "passing through the Customs line" phrase "out" from the customs area, the article 39 (2) paragraph (c) in subparagraph crossed the line of the "customs" phrase "from the customs area is entered or exited customs zone", article 6 (b) be made in Turkey "Service or service benefiting" in Turkey , the article 30 (c) I was "due to an earthquake or flood casualties, including the loss of goods, except those belonging to the value added tax". Article 4. – title of the article is duplicated 492 numbered Fees Act 138 fourth paragraph "in the Council of Ministers, depending on the tariff in this law cut off mortars" phrase, "the Council of Ministers, depending on the tariff to this law contained in lump-sum fees or charges shall be applied to the revaluation rate the amounts to the g/l account", located in the same paragraph the phrase "ten times" "twenty times", (8) of the tariff number to be given to the missive "vi-business teaching , Brenda and Charter will be mortars "of section (14) of the tariff" I was with the same X-customs law issued according to the provisions of the Charter of duties "section has been modified in the following figure, and (9) of the tariff number" V-technical examination fees, see the section titled "," inspection, (7,460,000 TL.) "is to come" after subparagraph LPG installations will be held in accordance with the above the vehicles inspection, (7,460,000 TL.) "I was added. 14. will be given permits to Customs: customs brokerage permit 171 200 0000 TL.
$ 85 580 0000 Assistant customs permits. X-customs law according to the provisions of the Charter given fees: 1. General warehouse warrants: a) General warehouse management of permits:-2 247 260 0000 TL.
-Business Administration (for each year) 749 060 0000 TL.
b) non-domestic customs line goods retail store permits:-1 498 160 0000 TL.
-Business Administration (for each year) 749 060 0000 TL. c) non-customs entry-exit doors line from warrant sales store stuff:-1 498 160 0000 TL.
-Business Administration (for each year) 749 060 0000 TL.
d non-customs line goods sales in the Marina) store permits:-1 498 160 0000 TL.
-Business Administration (for each year) 749 060 0000 TL. e) non-International activities requires places customs line goods store permission to open the documentation file: 374 510 0000 TL.
f) non-customs warehouse belonging to rummage sales stores permission to open the documentation file: 374 510 0000 TL.
2. Private bonded warehouse permits:-1 123 600 0000 TL.
-Business Administration (for each year) 556 440 0000 TL. 3. Temporary storage permits: a) the temporary storage location management permissions from the documentation:-2 247 260 0000 TL.
-Business Administration (for each year) 749 060 0000 TL.
b) temporary storage permits belonging to the owner of the Goods:-1 123 600 0000 TL.
-Business Administration (for each year) 556 440 0000 TL. Article 5. – Act No. 1318 Financing Law dated 29.7.1970 3 under the first paragraph of subparagraph (b) has been changed as follows. Customs Law No. 4458, article 167 b) (2) subsection number with diplomatic vehicles imported under the same Law, the scope of article 128 to 134, Turkey temporarily and for a specific period of time to work, examinations and to collect from the customs territory of Turkey abroad brought in vehicles with persons, article 6. – Fuel Excise Tax Act No. 3074 7.11.1984 within the framework of article 4 of title together has been changed as follows. Base and tax amount article 4. – Fuel consumption tax, tax, see entering of sale of goods during sales is calculated by the following amounts over the amount of.
Unleaded petrol 287 650 $/Litre of Super petrol 291 955 euros/Liter Normal gasoline 277 939 $/Liter Kerosene 199 069 $/Liter Diesel 192 192 192 192 $/Litre Marine diesel TL/Litres heating oil 53 547 $/£ 7 620 kilograms of Fuel oil varieties/types of liquefied petroleum gas £ 1 581 Kilogram/kilograms (LPG, butane, propane) lump-sum tax amounts every month based on the tax amount in the previous month shall be applied to the State Institute of statistics by monthly wholesale prices indices of declared according to the previous month the change occurring at a rate that varies from the day following the announcement of the change. The Council of Ministers, lump-sum tax amounts the European Currency (Euro), or Turkish Lira equivalent of foreign currencies as uygulatmaya, and the application is authorized to determine the periods of days or months.
The Council of Ministers, according to the above provisions, applied to the lump-sum tax amounts as of each commodity individually or collectively to increase the highest tax amount doubled up to zero or to land; product types within these limits, types, places of use, or to identify the different amounts according to the shape of imports; lump-sum tax will be applied to units, kilograms, liters, cubic meters, kilocalories, or is authorized to change as the upper and lower units.
The Ministry of finance regarding the implementation of this article, is authorized to determine the procedures and principles. Article 7. — Article 5, Law No. 3074 has been changed as follows. Article 5. — the first of every month on the first and second days of the rest of the 15-day periods belongs to the Fuel excise tax for sales made through this period followed the 10th day until the evening, refinery companies and organizations that perform centers is linked to importation tax, shape and content to be determined, with regard to the Declaration by the Ministry of Finance and the same period. The Council of Ministers, as the days or months to determine the period of taxation; shorten the duration of payment and Declaration; According to the shape of taxation of imports under Customs is authorized to get me to do the importing. The Ministry of finance regarding the implementation of this article, is authorized to determine the procedures and principles.
Article 8. – Article 6 of Law No. 3074 3rd and 5th of the last sentence of first paragraph of Duplicated repealed; Following the end of the paragraph in section 5 was added to allow duplicates. Fuel consumption tax fields buy goods, these goods as a higher amount taxable goods or to sell to third parties give rise to tax rather than through the imposition of taxes on behalf of them and inflicted Hazim tarhiyata 213 344 tax procedure Law numbered according to article ziyaı of the tax penalty is applied.

Article 9. – 3.6.1949, dated and numbered, dated and the corporate tax Act 11.8.1999 5422 4444 Provisional Law No. 28 of section (a) the first sentence of the second subparagraph of the third child was the child I sub-paragraph has been changed as follows. This provision, institutions, production and tourism investment certificate of tourism facilities or business and the entire real estate for this facility or a portion of, the incentive to make a capital investment will be certificated company or a joint stock company foreign partners the new one the same shall also apply in the case be filed as capital. This is due to the addition of capital gains for many common legislative measure resulting securities capital for declaration is not allowed, because of other income are entitled, given that income are not included. When production or tourism facilities and of real estate for this or some of the incentive to invest or a certified capital company or a joint stock company foreign partners the new one the same according to this article from and be placed as capital tax gains, income tax Act 94 held exceptional under the first paragraph of paragraph (6) subsection (b-ii) are not maintained by the employer, subject to tax according to the lower tevkifatına. The other exception from tax under this provision shall gain for this tax is applied as 15% tevkifatı. This Council of Ministers is authorized to download up to 10%. Article 10. – following the tax Procedure Act No. 213 dated 4.1.1961 and Temporary article 24 has been added. TRANSITIONAL ARTICLE 24. – the earthquake in felâketine exposed 12.11.1999 17.8.1999 and regions, income or corporate tax paid on the tax payers would get from people who are in the record, 322 and 323 of this Act, the provisions of article this article a provision applying also to consider. Any attempt to leave or loss corresponds to the requested credit;
1. You get the location must be born before the earthquake.
2. Presence of the Tax Law should be authenticated with documents deemed to be.
The borrower who has lost at least one third of the estate was opened in relation to declaratory decision upon, you're going to get a case or they're going to take this kind of Executive phase of coming shows and can be divided into corresponding to commitments and contingent liabilities. Creditor and debtor as kinds of cheatings, from a document about this peace and cross-signing of this document is considered the document and the document will subject the opinion makers take worthless addolunur.
Ministry of Finance Act No. 3568 accredited vocational mensubunca the existence of circumstances specified in the third paragraph that is organized and legalized report showing mug shots can accept as the opinion makers. But it's not going to take mug shots from the abandoned owe.
Regarding the implementation of this article shall be determined by the Ministry of Finance.
Article 11. – Act No. 4481 Law dated 9th 26.11.1999 under the first paragraph of clause has been changed as follows. statement for the date to be implemented, 16.8.1997 and dated 4306 envisaged in article 1 (A) Temporary paragraph of the specified processes and the amount of contribution to education paid for the papers also paid special transaction tax. So far; 16.8.1997 within the framework of the provisions of the temporary Law No. 4306 1 (A) the employer, will be paid according to the number of sub paragraph (8) of the amount of tax paid, training special processing contributions cannot exceed 10% of the amount. 16.8.1997 within the framework of the provisions of the temporary Law No. 4306 1 (A) in paragraph (10), (11) and (12) the provisions contained in paragraphs about the special transaction tax is applied. PROVISIONAL ARTICLE 1. — This Act belong to sales made within the month it was released to Fuel consumption tax, 10th day of the month following until the evening with an affidavit shall be paid within the same period and. Fuel Excise Tax Act No. 3074 7.11.1984 dated and by this law amended article 4 by the lump-sum tax amounts, 2000 calendar year March, April, may and June 16th of every month, starting at a rate of 2.6% by increasing the applied.
TRANSITIONAL ARTICLE 2. — The Council of Ministers, border trade in relation to goods imported under the fuel Consumption is charged up to 5% of Salaries, to convey to the zoning of the provinces border traded. This article related to the implementation of the procedures and principles is determined by the Ministry of Finance.
Article 12. – This Act;
-1, 2, 3, 4 and 5 of article 5.2.2000,-articles 6, 7, 8, and 11 are 1.2.2000,-the 9th amendment of 1999 revenues to be implemented at the date of promulgation-the 10th item, to be effective from the date of promulgation 31.12.1999,-other provisions shall come into force, the date of promulgation. Article 13. – This law the provisions of the Council of Ministers.