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. Income Tax Law, Ammer Debt Collection Procedure About Blood

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. GELİR VERGİSİ KANUNU, AMME ALACAKLARININ TAHSİL USULÜ HAKKINDA KAN

Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k5479.html

Law No. 5479
Acceptance Date: 30/03/2006
ARTICLE 1 - Income Tax Law No. 193 dated 31/12/1960 of Article 103 is amended as follows.
"Article 103 - the income subject to income tax, up to 15% to TRY 7,000

18,000 YTL 7,000 YTL to 1,050 YTL, more than 20% of YTL 18,000 YTL 40,000
' have to YTL 3,250, more than 27% of the more than 40,000
YTL 40,000 to YTL 9.190 YTL, more than 35%
rate of taxation. "
Article 2 - Law No. 193, Article 19 is repealed.
Article 3 - Law No. 193 has been added to the following temporary items.
"Provisional Article 69 - Income and corporate tax payers, are available by 31/12/2005 date, 2005, they could not investment allowance amounts of gain;
a) issued pursuant to applications made before the date of 24.04.2003 the scope of investment incentive certificates, No. 193 Income before addition of the repeal with the law of 09/04/2003, dated 4842, by Law No. 1, 2, 3, 4, 5 and scope of the certificate for the investments started in accordance with Article 6 after the 1/1/2006 make their investments,
b) 193 within the scope of the Income Tax Law abolished 19th article of the investments started before 1.1.2006, with an investment of economic and technical integrity of supply whether investments made after that date, because
31 / 12/2005 in accordance with the provisions of the legislation in force account the investment allowance amounts, legislation at the date again (including provisions related to tax rates) in the framework of the 2006, 2007 and can be deducted from taxable income in 2008.
Ministry of Finance to determine the principles and procedures for the implementation of this article is authorized.
Provisional Article 70 - to be made payment of fees for the 2006 calendar year of this Law is published till date the income tax withholding amounts Article 103 in the case of more than tax calculated in accordance with the provisions of the changes made by this Act, is to leave the difference amount of tax, if charged the taxpayers will pay in the next period will be deducted from income tax. this difference in the case of missing tax after the publication of this Law by the responsible will be deducted from the initial charge of administration of withholding tax return for the period in which the payment is owned and collectively within the payment period (excluding non obliged to withholding tax) will be declared in a separate declaration to be issued and paid . For such statements will not be charged stamp duty. The term of the default interest fixed for such differences and tax penalty is not sought; The tax accrued incomplete if not completed within this period tax loss would have been born on this date. This provision is determined to related procedures and guidelines for the Ministry of Finance application. "
ARTICLE 4 - 21/7/1953 dated 6183 Public Receivables at the end of the first paragraph of Collection Procedure Article 21 of the Law on" the general budget recorded as income taxes, and fees taxes and related penalties in the amount of the lien for interest rate hikes and Enforcement No. 2004 and the last sentence of the provision of the first paragraph of Article 268 of the Bankruptcy Code does not apply. " provision has been added and the last paragraph of the same Article has been amended as follows.
"The borrower's bankruptcy, inheritance rejection and probate the official public claims in cases subjected to liquidation as privileged receivables 2004 the Executive and during the third of article 206 of the Bankruptcy Code, will field the priority of this order is treated with all the privileged receivables, including . "
Article 5 - Article 79 of the 6183 Act has been amended as follows.

"Article 79 - Bearer unwritten or endorsement k salaries receivables based on stable stocks, wages, rent and so on like all kinds of rights and the actual record edit by the seizure of Kabul without confiscation of movable property of the third party, will Or, the debtor or possessor and rights payment need to natural and legal persons, institutions with a declaration foreclosures will be notified by yapılır.tahsil apartment by the notification of foreclosure circumstance; hereinafter debt but the collection offices to pay can be and will not apply to payments to public debtor or that can be delivered to personal property but charged circle that holds the goods and public owes Omission of the requirements, otherwise you will have to pay a flat charge the commodity price and the payments made to public borrowers and this substance is three, notified to the third party of four and fifth paragraphs provisions. inform lien held collected ie in the, by creditors charged ie in or creditor public administration, mail instead of electronically It can be communicated electronically in the environment and may be the answer to this notification. procedures for the notification and the answer can be given in electronic form will be electronically and is essential to determine the competent Ministry of Finance. ie in foreclosure notices issued by
Collection; public borrower rights and branches of banks can be found to take charge in the direct or space, which is communicated through the apartment to take on the amount to be determined by the Ministry of Finance as the general manager of direct banking can be communicated. Foreclosure notice of the bank's general directorate is also the obligation to declare has been notified to cover all branches belong to the headquarters of the bank. Foreclosure
statement communicated to third parties; a claim in the case as it is not a debt or goods that have seven or confiscation of the payment of the debt before the notification or goods consumed or as waste without the fault or will be given to the place where the debtor or ordered since the report lien the notification shall notify in writing the apartments collected in seven days. If the third party to challenge the period, counted on hand and debt embezzled goods and provisions of this Law shall apply.
Third party if the passage of any reason objection period, it is difficult to prove that after the receipt of the notice lien open cases for negative clearance in the general court in a year and foreclosures are not indebted to the public debtor as of the date of notification of notice or the goods in the hands. Negative declaratory proceedings if the court opening the 10th of this Act may decide to suspend the follow-up process of the kind specified in Article collateral. The guarantee is given to creditors and collection offices on the basis of foreclosures confiscated varaka. With regard to collateral disputes between the parties it is resolved by the court which decided on the suspension of the follow-up process. The case against a third party resulting in unfair, also was ordered to deny compensation in the amount of 10% of the amount to be unfair.
Objection to open itself to lawsuits against the paper is that the payment order in accordance with this law partially or totally unfair emerging about third parties, the conclusion in favor of negative declaratory action or the actual track of the subject of public debtor if it is paid entirely public receivables, fifth paragraph of the provision of Article 58 of this Law It does not apply.
A third party, if the appeal to the creditor collection offices in seven days on the report lien creditor public administration within a year, by proving the objection of a third party contrary to the case will in general court, the third party according to the first paragraph of the 338 th article of the Execution and Bankruptcy Law and you may want to punish the debtor to pay the amount awarded is found.
The chattel of being able to deliver the same if the value is paid. Third party reserved the main debtor of recourse in accordance with the general provisions of. "
Article 6 - Law No. 6183 has been added to the following temporary items.
" Provisional Article 9 - before the entry into force of this article, which was delivered in accordance with this Law Article 79 foreclosures who did not report the statement of objections at the time but who have not passed one-year vesting period for filing a lawsuit in Article 79 as from the notification issued by third parties, opened the case for negative clearance in the remaining time.

As of the date of entry into force of this article, it has objected to the payment order issued in accordance with this Law and partially or completely refused and dismissed the objection of a third party; negative declaratory action to open the right to exist with follow-up issues of public claims of actual public debtor paid the borrower because of the adjectives by those who have ended, it calculated in accordance with the fifth paragraph of the Law Article 58 and waived the hike out unfair that have not been charged. "
Article 7 - Special Consumption Tax Law No. 4760 dated 06.06.2002 and of Article 1 (2) of the paragraph is amended as follows.
"2. Located Law in the attached list of goods are goods described in the Turkish Customs Tariff. This is the cost of the tariff number or description changes to be made outside of the attached lists Special Consumption Tax shall not be valid implementation of the law. "
Article 8 - a) Annex (1) The Customs Tariff number of goods indicated in the schedule with tax amounts, 4760 on Special Consumption Tax Law (II) is added to the numbered list.
b) the 4760 Act by the end of the Article 3 is included in the following paragraphs.
"this law attached (I) No. 4926 of the goods in the list are numbered Anti-smuggling Law pursuant hand put or 4458 Customs Code, according to the Energy Market of becomes tasfiyelik Regulatory Authority tax if it is delivered to refineries set mandatory standards that do not comply by taxable event, these goods takes place in the delivery by the refineries and the taxpayer's tax those that perform this delivery. "
Article 9 - 4760 Act Article 11 is amended as follows.
"Article 11 - 1 (I) make the determination for goods included in the list tax amounts in kilograms, liters, cubic meters, standard cubic meters, kilocalories or their lower and upper units with container taking into account the required size It applied as packaging or pieces.
2. (III) The minimum tax amount for the goods included in the list;
A) (a) of goods in the table, 2203.00 Customs Tariff each degree of alcohol per liter for numbered goods, 22:04, 22:05 (except 2205.10.90.00.12) and 2206.00 Customs Tariff per liter for numbered goods, as each liter of alcohol contained in other goods,
b) (B) in unit packages of cigarettes offered for retail sale to the goods in the table located in each cigarette, each of the product in the unit packaging of other tobacco products as grams,
apply. 3
. (II), (III) [(B) than those of the ruler] and (IV) the tax base for the goods in the numbered list; their delivery, the first acquisition and importation, excluding the special consumption tax is to be calculated, the formation of the elements that make up the value-added tax base.
4. (III) numbered list (B) the tax base for the goods in the table; which it is the final retail price to consumers.
5. (III) relative tax only applies to not less than the tax amount will be calculated according to the minimum tax amount for the goods included in the list.
Council of Ministers in this matter is authorized to change the taxation measures. "
Article 10 - a) The 4760 Act annexed (III) and (IV) lists annexed (2) and (3) of the schedule, (II ) on the 87.11 Customs Tariff No. goods and tax rates in the list attached (4) is amended as indicated in the schedule.
b) the 4760 Act with Article 12 (2) of paragraph (b) has been amended as follows. || | "b) (III) the rates determined for the goods included in the list to reduce it to zero as each commodity (a) four times for goods in table (B) to raise up to half of the goods in the table, minimum fixed tax to reduce it to zero at each commodity, (a) doubles for goods in table (B) to increase up to a solid for the goods in the table, this limits breed of key goods, features, price groups, alcohol degree and contained alcohol content, according to different tax rates and minimum fixed tax amount to determine, "|| | Article 11 - 4/1/1961 213 dated Tax Act repeated Article 298 (a) of paragraph (2) subparagraph (f) of subparagraph following the end of the amended as follows and the substance (C) clause is added.
"F) Price index (PPI), Turkey Statistics Institution of Turkey is calculated for the overall producer price index, the"
"C) contained in the tax laws" general index of wholesale prices "to" producer prices general index " "WPI" to "PPI" is applied. "

ARTICLE 12 - Law No. 213, the second paragraph of Article 344 is amended as follows.
"Tax rather than the perpetrators of the crime, tax rather than a solid amount of tax they inflicted penalty cut."
ARTICLE 13 - Law No. 213 has been added to the following temporary items.
"Provisional Article 27 - 1/1/2006 concerning the date of the previous period occurring after this date and the tax loss in the amount of total tax patchwork rather for acts that require the withdrawal penalty tax penalty is cut. This penalty, tax, rather than the 359 laid down in Article three times for causing the written verb, a coat of those who participate in these acts, the tax audit or if except for the after dispatching the commission also applies to fifty percent to the tax returns after the legal period of time. "
ARTICLE 14 - No. 5335 dated 21.04.2005 Some Laws and Decree temporarily located in the third paragraph of Article 4 of the Law Amending the Decree "that amount until 31/12/2005" the phrase "the amount of 30 / 6/2006 up to date "it is amended form.
Article 15 - This Law;
1) Article 1 of the date of publication to be applied to income derived from 1/1/2006,
2) 2, 3, 11, 12, to be effective from January 13 and Article 14 of 1/1/2006 the date of publication,
3) the date of publication Other provisions will enter into force
.
Article 16 - This Law shall be enforced by the Council of Ministers.





(1) Table No.

(A) SCHEDULE

Customs Tariff No.
Commodity name
Tax Amount (YTL)
Unit
3824.90.99.90.54
biodiesel
0.6498
liter


(B) SCHEDULE

Customs Tariff No.
Commodity name
Tax Amount (YTL)
Unit
3814.00.90
others
0.0653
kilogram




































(2) Table No.

III ANNOUNCEMENT LIST

(A) SCHEDULE







Tax Rate (%)

Customs Tariff NO
Commodity name
Minimum Sum Tax Amount
(YTL)




2202.10.00.00.13
Cola sodas
25
-




2203.00
Beer made from malt
63.3
0.2380

22:04

Wine of fresh grapes (including fortified wine); grape must (except where of heading 2009)
(Excluding sparkling wine and other grape musts)
63.3
3.2800








2204.10
Sparkling wine
275.6
11.2120




22:05
Vermouth and other wine of fresh grapes (flavored with plants or aromatic substances) (2205.10.10.00.00, except 2205.10.90.00.12)

275.6

15.6040




2205.10.10.00.00
Alcoholic strength by volume of 18% or less of those
275.6
12.1700




2206.00
other drinks fermented (cider, perry, such as honey wine), the tariffs not elsewhere specified or included the fermented drink blends and mixtures of alcoholic drinks with drink fermented
275.6



3.2800




2205.10.90.00.12
Alcoholic strength by volume of 22% more than those
275.6
70.9260




2207.20
Whatever the degree of alcohol tağy (denatured) been ethyl alcohol and other spirits obtained by distillation (regardless of the degree tağy alcohol (methylated) is the exception that ethyl alcohol)
275.6


70.9260







22:08


Alcohol degree by volume of the tağy less than 80% (denatured) unsubstituted ethyl alcohol; The alcohol obtained by distillation, liquor and other alcoholic beverages


275.6
70.9260

(2208.90.91; 2208.90.99 is tağy alcohol degree by volume of less than 80% (denatured) excluding unsubstituted ethyl alcohol) (2208.20, 2208.50, 2208.60, 2208.70 and 2208.90 excluding)









2208.20
Grape wine or grape spirits obtained by distilling pomace way of
275.6
51.3660




2208.50
Gin and Geneva
275.6
41.4230





2208.60

Vodka (2208.60.91.00.00, except 2208.60.99.00.00)

275.6

41.4230




2208.60.91.00.00
Those containers content not exceeding 2 liters (more than 45.4% by volume of alcohol degree ones)
275.6
70.9260




2208.60.99.00.00
Content A in 2 liters of said containers (alcohol degree by volume of 45.4% over ones)
275.6
70.9260




2208.70
Liquors
275.6
56.9940




2208.90
Others (2208.90.48.00.11, except 2208.90.71.00.11)
275.6
70.9260




2208.90.48.00.11
Raki
275.6
35.8480




2208.90.71.00.11
Raki
275.6
35.8480









III ANNOUNCEMENT LIST

(B) SCHEDULE







Tax Rate (%)
Make Minimum Tax (YTL)
Customs Tariff NO
Commodity name




2402.10.00.00.00
containing tobacco cigars, cheroots and cigarillos

58

0.0600




2402.20
Cigarettes containing tobacco
58
0.0600




2402.90.00.00.00
others
(Cigars made of the material instead of tobacco, cheroots and cigarillos and cigarettes)


58
0.0600




2403.10
Smoking tobacco (whether or not containing tobacco substitutes in any proportion of the substances)
58


0.0600




2403.99.10.00.00
Snuff and chewing tobacco
58
0.0600














(3) Table No.


List IV




Customs Tariff NO
Commodity name
Tax Rate%



1604.30
Products used instead roe and caviar
20



3303.00
Perfumes and toilet waters (except 3303.00.90.00.11 Colognes)
20



33.04
Beauty or make-up preparations and preparations for skin care (excluding drugs) (including sunscreen or sun preparations); manicure and pedicure preparations
20



3305.20.00.00.00
Perma and DEFRA preparations
20



3305.30.00.00.00
Hair Sprays
20




(Hair lotions, dyes, etc.)


3305.90
others
20



33.07
pre-shave, after a while shaving or razor used preparations, personal deodorants, bath preparations, depilatories and tariffs that take place elsewhere or unspecified other perfumery, cosmetic or toilet preparations, preparations of deodorant used in closed spaces (perfumed or not disinfecting get qualification) | ||
Shaving soap, shaving foam and shaving cream




20

6.7



43
Furskins and artificial fur; these products (which put in the chapter, lamb, goat and skins of goats, of which clothing made with fur and faux fur, except accessories and other goods)



20



49.01
Books, brochures, pamphlets and other documents do (whether individually pages)



20

(Only 3266 according to the provisions of Law No. 1117 amended by Law No. bagged sellers)




49.02
Newspapers and periodicals (whether or not illustrated or whether or not containing advertising)



20

(Only 3266 according to the provisions of Law No. 1117 amended by Law No. bagged sellers)





(The glass ceramic tableware and kitchenware)

7013.10.00.10.00
The dining room and the kitchen work for
20




(Lead crystal glass hand should i)

7013.21.11.00.00
A partially cut or otherwise decorated
20





(Lead crystal glass hand should i)

7013.21.19.00.00
others
20





(Lead crystal glass maker should i)

7013.21.91.00.00
A partially cut or otherwise decorated
20




(Lead crystal glass maker should i)

7013.21.99.00.00
others
20




(Lead crystal tableware and kitchenware)

7013.31.10.00.00
I must hand those
20

(Except the glass)





(Lead crystal tableware and kitchenware)

7013.31.90.00.00
Those machines should i
20

(Except the glass)





(Lead crystal toilet, office furniture)

7013.91.10.00.00
I must hand those
20




(Lead crystal toilet, office furniture)

7013.91.90.00.00
Those machines should i
20



71.01
Natural or cultured pearls (treated or whether or not graded) (but not the yarn arrays, mounted or set); natural or cultured pearls are (temporarily strung for convenience of transport)

20

71.02
Diamonds (whether or not worked, but not mounted or set) (excluding those used in industry)
20




71.03

Precious stones (other than diamonds) and semi-precious stones (whether treated or subjected to classification) (but not the yarn arrays, mounted or set); precious stones (other than diamonds) and semi-precious stones (have not been classified) (temporarily strung for convenience of transport)


20

(Precious or semi-precious stones, synthetic or reconstructed unused obtained by the Industry)



7104.90.00.00.19
others
20



71.05
Natural or synthetic precious or semi-precious stones, dust and powder
(Excluding those used in industry)

20





71.16
Natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
20


8214.20.00.00.00
Manicure and pedicure sets and instruments (including nail files)
20




(Spoon, fork, etc. As a team)

8215.10.20.00.11
Gold and silver coated ones
20





8215.91.00.90.11

(One spoon, fork, etc.)
Gold and silver coated ones


20






84.15
Conditioners (with a motorized fan assembly humidity and temperature change-off ones) (including the device can not be separately regulated humidity)
6.7

(Only 8415.10.10.00.00; 8415.10.90.00.00; 8415.81.00.90.19; 8415.82.00.90.19; 8415.83.00.90.19)


[(As a single body (self-contained), with a valve changing reverse a cooling unit and cooling-heating cycles (reverse çeviriml heat pumps) (for use in civil aircraft, the passenger car, not pertain to other road vehicles); (a cooler unit including use in civil aircraft, the passenger car, other non-road vehicles off the window and wall air conditioners are not used for persons in motor vehicles)]





84.18 Refrigerators, freezers and other refrigerating or freezing equipment (whether or not electric), heat pumps (except air conditioners in the 84.15 position)


(other cooling or freezing equipment, except for heat pumps) 6.7

| ||


8419.11.00.00.00 instant gas-powered water heaters





6.7 (solid fuel)

8419.19.00.00.11
water heaters (storage water heaters)





6.7 (other than electric water heater and solar water heaters, non-electric instantaneous or storage water heaters) | ||


8419.19.00.00.19
others
6.7




(Laundry dryers)

8421.12.00.00.11
Those with a capacity exceeding 6 kg of dry weight of the laundry to dry at a time
6.7





(Dish washing machines)

8422.11.00.00.00
Those used in home
6.7




(Dry linen capacity not exceeding 6 kg fully automatic washing machine)



8450.11.11.00.00
Washing the front-loading ones
6.7





(Dry linen capacity not exceeding 6 kg fully automatic washing machine)



8450.11.19.00.00
Underwear top-loading ones
6.7




(Full automatic washing machine)

8450.11.90.00.00
6 kg of dry linen capacity not exceeding 10 kg last but
6.7






(Washing machine)

8450.12.00.00.00
Other washing machines (Centrifugal drying-fitting ones)
6.7







8450.19.00.00.11
(Dry linen capacity not exceeding 10 kg, centrifugal drying device without washing machine)
Electric ones
6.7







(Non-electric washing machine)

8450.19.00.00.19
others
6.7




(Dry linen capacity not exceeding 6 kg drying machines)

8451.21.10.00.11
Those used in home
6.7




(6 kg of dry linen capacity not exceeding in the dryer, but 10 kg)



8451.21.90.00.11
Those used in home
6.7






(Vacuum cleaners, floor polishing machines, grinding machines, mixers, blenders, etc.)

85.09
electric motor electro-mechanical devices for use in the home affairs
6.7




(Electric)

8510.10.00.00.00
Shaving machines
6.7



85.16
Electric instantaneous or storage water heaters and immersion heaters; electrical apparatus for making up any local or heating of the earth and the like; electro-thermal devices for hairdressing works (for example, hair dryers, curling devices, curling tongs heaters) and hand dryers; electric irons; other electro-thermal devices used for domestic purposes; electric heating resistors (other than position 85.45) (excluding electric irons)




6.7






8517.11
Cordless phone handset wired devices
20



85.18
Microphones and mountings therefor; loudspeakers (whether or not mounted in their enclosures); head-mounted headphones, ear plugs headphones (whether in combination with a microphone), set with a microphone and one or more loudspeakers; audio-frequency electric amplifiers, audio amplifiers in teams that


20







85.19
Turntables are players, cassette players and other devices off to give back the recorded audio (no audio recording device)
6.7




85.20
Magnetic audio recorders and other sound recording apparatus (whether the recorded sound is not back-off mechanism)

6.7


(8520.32.91.00.00, 8520.32.99.00.00, 8520.39, 8520.90 excluding)

(Reel type, reel type without excluding non-numeric and cassette type)



85.21

Video recording or devices (whether with a video tuner)
6.7





(Magnetic. Width not exceeding 4 mm)

8523.11.00.00.13
Video cassette tapes
6.7



8523.11.00.00.14
(Manyetik.genişlig of not more than 4 mm)
Other video tapes
6.7



(Magnetic. Width 4 mm last but not exceeding 6.5 mm)

8523.12.00.00.13
Video cassette tapes
6.7




(Magnetic. Width 4 mm last but not exceeding 6.5 mm)

8523.12.00.00.14
Other video tapes
6.7




8523.13.00.00.13
(Magnetic)
Width 6.5 mm, exceeding the 13 mm video cassette tapes

6.7







8523.13.00.00.14
(Magnetic)
Width 6.5 mm in the 13 mm other video tape that does not exceed

6.7




(Magnetic)

8523.13.00.00.23
Width 13 mm to 20 mm, exceeding the video cassette tapes
6.7




(Magnetic)

8523.13.00.00.24
Width 13 mm to 20 mm, exceeding the other video tape
6.7




(Magnetic)

8523.13.00.00.33
Width 20 mm, exceeding 26 mm of the video cassette tapes
6.7




(Magnetic)

8523.13.00.00.34
Width 20 mm in the 26 mm other video tape that does not exceed
6.7


(Magnetic)

8523.13.00.00.42
Width 26 mm last video tapes
6.7




(Non-magnetic)

8523.90.10.00.11
Laser discs
6.7




(Non-magnetic)

8523.90.30.00.11
Laser discs
6.7




(Non-magnetic)

8523.90.90.00.11
Laser discs
6.7




(Except those used in automatic data-processing machines)

8524.39.20.00.00
Digital versatile discs (DVD)
6.7




(Digital versatile discs without)

8524.39.80.00.00
others
6.7




(Other tapes)

8524.51.00.00.13
Video cassette tapes
6.7




(Other tapes)

8524.51.00.00.14
Other video tapes
6.7




(The last 4 mm but not exceeding 6.5 mm)

8524.52.00.00.13
Video cassette tapes
6.7


(The last 4 mm but not exceeding 6.5 mm)

8524.52.00.00.14
Other video tapes
6.7




(The 6.5 mm of passersby)

8524.53.00.00.13
Video cassette tapes
6.7


(The 6.5 mm of passersby)

8524.53.00.00.14
Other video tapes
6.7




8525.10.20.90.18
Amateur radio telephone transmitter devices
20



8525.20.20.00.11
Receiver with a portable transmitter (cellular) radio telephone equipment
20

8525.20.20.00.12
Receiver with transmitter mobile devices (cellular) radio telephone equipment
20

8525.20.20.00.13
Low-power (less than 100 miliwatt') mobile radio telephone equipment
20
8525.20.80.90.18
folk band transmitter with a receiver (CB) and 49 MHz low-power (less than 100 miliwatt') radio equipment
20



8525.20.80.90.21
Receiver with wireless microphone transmitter devices
20



8525.20.80.90.24
Receiver with amateur radio transmitter phone devices
20



8525.20.80.90.25
Low power transmitter and receiver with toy radio equipment (power 100 Less than miliwatt')
20



8525.20.80.90.26
Radio alarm devices
20



8525.30
Television cameras
20



8526.92
A wireless remote control of apparatuses for
20




(Pocket-size radio cassette players)

8527.12.10.00.00
Analog and digital reading system, which are
20






8527.12.90.00.00
(Analog and digital reading system without handheld radio cassette players)
others
20




(Sound recordings or other device that recorded the sound of the delivery device with the off again)



8527.13.10.00.00
Those laser reading system
20






(Sound recordings or other device that recorded the sound of the delivery device with the off again)

8527.13.91.00.00
Cassette-type ones are analogue and digital reading system
20




(Non-Cassette audio recordings or any other device that recorded the sound of the delivery device with the off again)



8527.13.99.00.00
others
20





(Other devices running radio broadcast receivers without an external power supply)



8527.19.00.00.00
others
6.7




(Only works with an external power supply that can be numerically radio broadcast receivers of the kind used in motor vehicles)



8527.21.20.00.00
Those laser reading system
20


(Only works with an external power supply that can be numerically radio broadcast receivers of the kind used in motor vehicles)

8527.21.52.00.00
Cassette-type ones are analogue and digital reading system
20




(Non-Cassette) (only with an external power supply that can run numerical radio broadcast receivers of the kind used in motor vehicles)





8527.21.59.00.00
others
20




(Only works with an external power supply that can be numerically radio broadcast receivers of the kind used in motor vehicles)



8527.21.70.00.00

Those laser reading system
20




(Only works with an external power supply that can be numerically radio broadcast receivers of the kind used in motor vehicles)

8527.21.92.00.00
Cassette-type ones are analogue and digital reading system
20




(Only works with an external power supply that can be numerically radio broadcast receivers of the kind used in motor vehicles)



8527.21.98.00.00
others
20




(Only works with an external power supply can be powered radio broadcasts with no recording devices of the type used in vehicle receivers) Others



8527.29.00.00.00
20




(Other devices Radio broadcasting receiver)

8527.31.11.00.00
Cassette-type ones are analogue and digital reading system
6.7




(Other devices Radio broadcasting receiver)

8527.31.19.00.00
others
6.7




(Other devices Radio broadcasting receiver)

8527.31.91.00.00
Those laser reading system
6.7




(Other devices Radio broadcasting receiver)

8527.31.93.00.00
Cassette-type ones are analogue and digital reading system
6.7




(Other devices Radio broadcasting receiver)

8527.31.98.00.00
others
6.7



8527.32.10.00.00
Alarm clock radios
6.7




(Clock radios)

8527.32.90.00.00
others
6.7




(Other devices Radio broadcasting receiver)

8527.39.20.00.00
What's not included in amplifier
6.7






(Other devices Radio broadcasting receiver)

8527.39.80.00.00
In amplifier which are
6.7



8527.90.20.00.00
Individuals in search, mobile receivers used in alert or recall system
20



8527.90.80.90.21
Amateur radio receivers
20



8543.89.97.00.15
working with infrared remote control devices (remote control)
20




85.28

TV receivers (radio broadcast receivers or sound or video recording or not again get together with the delivery device); video (display) monitors and projectors


6.7



9113.90.80.20.00
Pearls, precious stones; the products of the stone is synthetic or compositions

20




9302.00
Revolvers and pistols (excluding those of heading 93.03 or 93.04) (93.03 tariff on weapons and other devices with spring 93.04 in tariff, air or gas guns and pistols, shot except stick)




20



93.03

Other firearms and similar devices powered by an explosive thrust (shotguns and rifles for sport, mouth filled with firearms, just sign made to throw flares pistols and other devices, maneuvers pistols and revolvers to throw fireworks, sliding weapons off to kill animals , such as the arrow-throwing guns)




20
9405.10.50.10.11
Crystal chandeliers
20



95.04
game items for entertainment centers, pinball machines, billiards, special tables for casino games, including table games or parlor games and automatic bowling equipment


20
96.01
Processed ivory, bone, tortoiseshell, horn, forked horn, coral, pearl and other animal carving material, and this material favorable to the goods (including goods obtained by the molding)


20





__________________________
NOTE: The parts of the goods in this list are not included.


(4) Table No.

Tax Rate
GTİ.P. No. Commodity name _
% 87.11 Motorcycles (including mopeds) and fitted with an auxiliary engine
wheeled vehicles (whether sidecar) baskets (except basket)
Engine 250 cc cylinder capacity not exceeding 22
Engine cylinder capacity of 250 cm³ last 37