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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Period: 21 Legislative Y.2

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.






Law No. 4503


Accepted Date: 27.1.2000

MADDE 1. - The number of items in the Value Added Tax Code dated 25.10.1984 and 3065 is the number (1) of the number (1) of the number (b) and (c) as well as the number (2) of the Value Added Tax (2).

b) 167 of the Customs Code of 4458 Article nci [ (5) is free of customs duty (a), except for the number (7)), the temporary import and hazing regimes, which are exempt from the customs duty, or the undersecretary of the customs duty, (11 pearls of this Law). the export of the goods, which are exported by the exception of the export exception. To benefit from the amount of import exception that is specified in Articles 168, 169, and 170 of the Act, the amount that is used for the amount of export abuse is paid to, or as collateral, of the amount that is used for the amount of the export. out.)

c) The goods and services imposed by the transit and customs antreposu regimes, the temporary storage sites and the provisions of the customs services imposed on customs services.

2. The following are no exceptions, including an addition to the Customs Code or an addition to the asli.

MADDE 2. - The following is added to the 49-th item of the Code 3065.

In order to enforce the value-added tax, which should be paid in the event of the materials to be used in the product of the products to be used, The Ministry of Finance is authorized to determine the collateral, type, and quantity of the collateral, the type of collateral, and apply the amount to the application.

MADDE 3. - The phrase "passing through the customs line" in the "customs line" of the 10th of the 3065 Code of Law (j), "entering or out of the customs area", "from the customs line" of article 12 (1) of the number of the number (b) "the phrase" by "passing through the customs area", "the phrase" by "passing through the customs area", was "entered in the customs line" or "stolen from the customs area", "the phrase" was entered in the "customs area", "the clause of the customs line". "The service is made in Turkey or benefited from service in Turkey", the 30th The item (c) of the item (c) has been reported in the "Value added tax for goods, except for those who are weak due to the earthquake or the flood disaster."

MADDE 4. -"Of the Council of Ministers," the Council of Ministers, " the Council of Ministers, which took part in the tariffs on these Kanuna, was made in the fourth case of Article 138 of the Code of Letters, dated 2.7.1964 and the fourth of the 138th of the Law. In the amount of "VI-Profession" of the same amount of "VI-Profits", in the amount of "VI-Profits", in the amount of "ten times" of the same amount, the amount of "VI" is the recipe for the "VI-Profession" in the amount of "ten times" of the same amount determined by applying the redeeming rate of allowance or redeeming of these allowance (s). "the number of fees received from the licenses" was the same as the number (14) of the "department of the department." "V-Technical examination allowance (s) of the recipe" V-Technical examination of the number of licenses issued according to the provisions of the "X-Customs Code of the Code of Customs" and (9) are to come after the "V-Technical examination allowance" section, "from their practice, (7,460,000 TL.)". "The installation of the LPG installation has been added to the self-adapted part ($7,460,000)".

14. Permit documents to be issued to customs:

Customs permission document 171 200 000 TL.

Customs judge permission document 85 580 000 TL.

X-Customs Code licenses granted according to their provisions:

1. General antrepo permission documents:

a) From the public antrepo permit documents:

-Open 2 247 260 000 TL.

-Human (for every year) 749 060 000 TL.

b) From the permission of the domestic customs line, from the permission documentation:

-Open 1 498 160 000 TL.

-Business (For every year) 749 060 000 TL.

c) The entry of a customs line on entry-ports is from the permission documentation:

-Open 1 498 160 000 TL.

-Business (For each year) 749 060 000 TL.

d) From the permission of a customs line in Yacht ports,maðazasý

-Open 1 498 160 000 TL.

-Operation (For each year) 749 060 000 TL.

e) The permit to open a customs line in the areas required by international activities is: 374 510 000 TL.

f) The permit to open a warehouse on a customs lineeþya

documents: 374 510 000 TL.

2. Custom antrepo permission documents:

-Open 1 123 600 000 TL.

-Business (For each year) 556 440 000 TL.

3. Temporary storage location permission documents:

a) From the permission documents of the temporary storage location of the temporary storage location:

-Open 2 247 260 000 TL.

-Do not start For wool) 749 060 000 TL.

b) The temporary storage location of the owner is from the permission documentation:

-Open 1 123 600 000 TL.

-Do not start for the year) 556 440 000 TL.

MADDE 5. - dated 29.7.1970 and the first case (b) of the 1318 Finance Code 3.

b) imports under the number of 167 nci (2) of the Customs Code of 4458 Under the 128 and 134th articles of the same Law, the same laws brought the Turkish Customs District, which came to Turkey for a temporary and specific period of time, to work for a temporary and specific period of time. reports,

MADDE 6. - , dated 7.11.1984 and the 4th article of the Fuel Excise Tax Code of 3074, together with the following.

Matrah and Tax Amount

Article 4. -The fuel excise tax is calculated in the amount written above the amount sold at the time of selling goods to the subject of the tax.

unleaded gasoline


287 650 TL/Litre

Super gasoline


291 955 TL/Litre

Normal gasoline


277 939 TL/Litre



199 069 TL/Litre



192 192 TL/Litre

Marine level


192 192 TL/Litre



53 547 TL/Kilogram

Fuel oil garts


7 620 TL/Kilogram

The overarable oil gas garts

1 581 TL/Kilogram

(LPG, butane, propane)

The cost tax amounts per month are at the price of the wholesale property declared monthly by the State Institute of Public Health, based on the tax amounts imposed on the previous month. from the day following the declaration of this statement, at the time of the previous month.

The Council of Ministers of the Council of Ministers as the European Monetary Unit (Euro) or foreign currency of foreign currencies. to set application periods to day or month authority.

The Council of Ministers is to increase or reduce the maximum tax amounts imposed on the above, up to two times the amount of each commodity, or up to two times the maximum amount of tax amounts. Product types, steel, usage locations, or imports of products are required to determine the difference in terms of weight, liter, cubic meter, kilocalorie, or lower, and upper units, depending on the product types, locations, or usage of the import.

Finance Minister's implementation of this matter is a great and is authorized to determine the essences.

MADDE 7. - The 5th of the Code, 3074, is the 5th of the Code.

Article 5.-The Fuel Consumption Tax of the first and second day of each month for the second period of the first ten days is the Consumption excise tax of these periods. It is declared with the statement to be determined by the headquarters of the refinery companies and imports, as well as to the tax office, which will be determined by the Ministry of Finance, and is paid in the same period of time until the end of the 10th day following the monitoring of the centers and the centralisation of the import-actuarial installations.

The Council of Ministers has the taxation period of day or month It is authorized to determine the declaration and the payment period; the import of the import according to the application of the import is authorized to the customs administration in the import of the import. The Ministry of Finance is authorized to determine the basis for the implementation of this material.

MADDE 8. - The final sentence of the first phase of the Mrelaplier 5 item with the 3rd and 6 clauses of the number 3074 of the Code 3074; the final sentence of the Müperrer 5 is added to the end of the item.

Akarakıt consumption tax If the areas of the sale are subject to a tax feast by using these goods as a higher-cost tax, or selling them to third-party, they will be subject to the feast and the tariff is set to 213. Tax feast penalty is applied according to Article 344 of the Tax Usul Code.

MADDE 9. - The provisional 28th Amendment, dated 3.6.1949 and numbered 5422, dated 11.8.1999 and numbered 4444, is the first sentence of the second subbeni of the self, and the third lower end of the second subbeni.

This provision is intended for the production and tourism yacht of the institutions, or the property of tourism facilities that have a work document, or a capital city that will be installed to make a statement of the entire estate, as a result of the completion of the estate. or to be put in the same capital as a new foreign partner to be formed. applies as well.

No declarations are issued for the securities of the securities acquired by the partners due to the capital of these earnings, and will not include this revenue in the statement given due to the revenues. The production or tourism facilities and the real estate of these facilities, or the construction of a capital, or a capital company to be established, or a foreign partner to be established, as the same capital as an anonymous company. Underpaid gains by this item are not subject to tax return according to the lower hand of the first receipt (b-ii) of the 94th article of the Revenue Tax Code. This tax will be applied to 15% for the exception that is the exception that is given to this provision. The Council of Ministers is authorized to reduce this rate by up to 10%.

MADDE 10. - A temporary 24th item is added to the Tax-Usul Code dated 4.1.1961 and number 213.

NOT SUPERSEDE 24. -In the areas exposed to earthquake paralysis in the dates of 17.8.1999 and 12.11.1999, the taxpayers who received the income or institutions tax liability register will not be able to do so in the implementation of the provisions of Article 322 and 323 of this Law.

The intended credit or damage will be made;

1. It is not available before the date of the earthquake where you are located.

2. It should be made with documents that are counted in the Tax-Usul Code of the State.

The decision on the case of the case, which has lost at least a third of the assets of the property, indicates that it has come to the case or the executive phase, and may be in pasifte for such credits.

The document will be respected and will receive no subject matter if they sign a document they will edit as a result of the fact that the credit and the debtor are well-received as a result of any mujazaadas and they will be subject to it. to be named.

Authorization by the Ministry of Finance, 3568 It is regulated by the profession and may consider the existence of the report showing the status of the people specified in the third fund as the opinion of the opinion. However, it is not the credit that will be taken out of the indebted direction.

The implementation of this Article is determined by the Ministry of Finance.

MADDE 11. - in the first case of article 9 of the Code 9, dated 26.11.1999 and number 4481,deðiþtirilmiþtir

to be implemented until 31.12.2000, dated 16.8.1997, of 4306 Code Temporary 1 of the Law (A) of 4306 Special transaction tax is paid for as long as the amount of credit is paid for the ifts and profits that are specified in the plug. As many as 10% of the amount paid by the number (8) of the Provisional 1st Amendment (A) of the Code 4306 and 4306 is the amount of the special process that is paid according to the number of the number (8). The provisions of the provisional 1st item (10), (11) and (12) of the Provisional 1st (A) section of the Code 4306 and 4306 are also applied to the special terms tax.

INVALIDATE 1. -The Stream Consumption Tax for the sold out month of this Law is declared with an affidavit until the 10th day of the following month and is paid during the same period of time.

dated 7.11.1984 and 3074 counts. Tax amounts for the purpose of the excise duty of the Consumer Tax Code are applied by 2.6% of the 2000 calendar year March, April, Mayors and June every month, up 2.6%.

INVALID DATE 2. - The Council of Ministers is authorized to transfer up to 5% of the Allowance Consumption Tax, which is collected as part of the goods trade, to the private administration of the provinces, which have been collected as a result of the goods being imported. The implementation of this material is determined by the Ministry of Finance.

MADDE 12. -

-1, 2, 3, 4, and 5 on 5.2.2000,

-6, 7, 8, and 11 on 1.2.2000,

-the 9th clause is also applied to the 1999 revenue for On the date of release,

-In the date of release of 10th,geçerli

-will enterYürürlüðe

in the date of the publication of the provisions of theDiðer MADPLACE 13. - The Council of Ministers executes the provisions of this Law.