Period: 21 Legislative Year: 1 Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. In And Around Marmara Region Was Held On 17.8.1999 And 12.11.1999

Original Language Title: Dönem : 21 Yasama Yılı : 1 Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. 17.8.1999 VE 12.11.1999 TARİHLERİNDE MARMARA BÖLGESİ VE CİVARINDA

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Period: 21 Yunder: 1

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.

MARMARA REGION IN THE 17.8.1999 AND 12.11.1999 AND




Law No. 4481    Accepted: 26.11.1999 


Additional Revenue and Additional Institutions Tax

The payer is

MADRID 1. - The number of additional taxpayers are subject to additional income and additional institutions.

a) Revenue or corporate tax payers declared by the 1998 earnings and will,

b) are driving the 1998 commercial and professional earnings. identified as income tax payers,

c) the tax-based sum of the charges paid by the tax on the non-release date of this Law and the charges they obtained in 1998 (the management and control boards were the same and the the money, the same and the money that was paid or sold by the members of the liquidator in interest)

The subject of tax, salary and proportion

ARTICLE 2.-Additional income and additional institutions tax;

a) 5%,

b) 1998 through income and corporate tax purposes, and 5%,

b) 1998. Income tax dollars of 5%,

c) 1 item (c) of a total number of unlisted income tax payers; income tax property of the 1998 charges; their rate of professional earnings was not the income tax. 5% over the total,


MADDE 3. The software is exempt from additional income and additional institutions.

a) As of 17.8.1999 or 12.11.1999, Kocaeli, Sakarya, Yalova and Bolu provinces and counties have income and institutions tax payers (damage to the earthquake). (except for those who represent that they do not see or want to pay taxes) and the charged fees in these provinces,

b) in the earthquake that occurred on 17.8.1999 or 12.11.1999; at least ten percent of the assets (with the registration to be made up), They lost one of their first-degree or first-degree blood issues.

The Finance Minister is authorized to determine the basis for implementation of the application.


ARTICLE 4.-The 12 billion lira of charge revenue is underpaid by the additional revenue tax.

Bean and payment

MADDE 5. - The additional income and additional institutions tax are payable upon or by the administration in terms of the following, and

a) must be declared with the annual income or corporate tax returns required in 1998. Additional income and additional institutions tax, calculated over the matahlar and these mathems, are declared in a month from the date of publication of this Law, with a separate statement. The tax must be paid; within the period of issuing the first statement, the second, fourth, sixth, eighth, and tenth months following the period of issuing the diaries is paid in the sixth term.

b) 1998 commercial or professional The additional income tax, calculated on the return of the earnings tax payer, is calculated in a month from the date of release of this Law, and the first time is in the field of tarh, the number of the other, the following year 2000. It is paid in three additional instalments, including June and October.

c) 1998 calendar year The additional income tax to be calculated for the fees of the fees, which are paid by the taxpayers of the twelve billion liras (s) of which the tax is paid, was obtained in 1998 on the payment of the additional income tax required for the charges. The first, third, fifth, ninth, and first-rate payment of the first, third, ninth, and first rate payment of the current date of this Law is paid in installments upon reports of the income tax on the charges of income tax. The tax will be declared with this tax-inforsaver statement.


Additional Estate Tax

ARTICLE 6.- The building, land, and land printed in items 1 and 12 of the property Tax Code dated 29.7.1970 and of 1319 are subject to additional property tax, one at a time, over the property tax estate of 1999.

Owned The building, land and land in the center and districts of the provinces of

-Bolu, Kocaeli, Sakarya and Yalova, where the gross area of the gross area of the gross area of the gross area of the gross area is not above 120 m2, and the building, land and land is in the earthquake in the history of the earthquake,

-17.8.1999 or 12.11.1999 at least ten percent of the assets (with the registration of being made up), the first degree or the first degree blood The building, land and land of those who lost one of their services,

The undersecretary of this tax. The exemption and exceptions to the building and land tax are also valid from this tax maintenance.

In 1999, the building and land tax payer are also in charge of this tax. Declarations issued during the 1998 general declaration period, or for reasons that arose in 1998 and the tax deities, were also given for this tax. This tax is calculated from the 1999 property tax mathage to municipalities in the Nispests, which are in the Property Tax Code, from the date of publication of this Law. The calculated tax will be based on the need for an action.

The tax, property tax shall be determined by article 32 of the Property Tax Code, if no property tax returns are granted until the release date of this Law.

This tax is paid by taxpayers in the two instalments of 1999, December 2000 and March 2000. The municipalities will pay the taxes they have collected under this article by declaring the tax office in which they are based, until the 20th day of the month following the collection.

The amount of time that is specified above the tax they have collected. from municipalities that do not go to the tax office, the taxes they are obliged to sleep, the taxes are 6183, and the provision of the delay in accordance with the provisions of the Law on the Allowance of the Evacuation Order of the Amme will be collected.


Additional Motor Talents Tax

ITEM 7. -taþýtlarThe records, dated 18.2.1963, and in the terms of the 197 Code of Motor Act Tax Act 5 and 6 (I), (II), (III), and (IV), which are subject to the tax and are registered in the relevant record on the date of publication of this Law, are are subject to additional motorized concessions, subject to additional motorized concessions, subject to the 1999 tax on additional motor taxes.

However, additional income and additional institutions are exempt from additional institutions tax, or 17.8.1999, or In the earthquake that took place on 12.11.1999, the first degree or first-degree blood Those who lost one of the parts of the event are subject to additional motorization tax due to the effects of damage to the earthquake, individual passengers and freight boarding activities.

Additional motorization tax is due on the release date of this Law.

Real and legal entities whose records relate to the relevant record on the release date of the law are due to use of the motor vehicle for 1999. The annual amount of the tax is the first one as an additional motor tax tax. The installment is paid to the tax office where the second installment of this Law is due to the end of the following month, and the second installment of the year 2000 is registered in two installments, by the end of March.


A Special Israeli Tax

ARTICLE 8.- The facility, transfer, transfer and communications services (including prepaid card selling), which are provided by all sorts of mobile phone companies (including prepaid card companies) for implementation until 31.12.2000, are the center of the provinces of Bolu, Kocaeli, Sakarya and Yalova. services to be given to subscribers in their districts) is subject to special transmission tax at 25%. The taxpayer's cell phone is the people who work. The matahum of this tax degenerates from the elements that make the matahum of the value-added tax. The special transmission tax is not included in the value-added tax matahana. The special transmission tax on a month is paid in the same time as the deadline for the tenth day of the month, with the value added by the end of the overtime tax return. The provisions of the Value Added Tax Act of 3065 are applied in the non-provision of this clause. A special transmission tax is not considered in the calculation of the payment to be paid to the Treasury under the concession commitments of all sorts of mobile phone users. Special transmission tax on 25% of the month will be shown on invoices.




Custom zoning tax

MADDE 9.-up to 31.12.2000, up 16.8.1997 and 4306 as part of the interim 1st clause of the Code, which is paid to the fans and women specified in the A-fund Special transaction tax is paid. The provisions of the Article 10, 11, and 12 of the provisional 1st clause of Article 4306, dated 16.8.1997 and numbered 1 of the Code 4306, also apply to the special regard tax.

In the field of private action tax, tahakkuk, and allocations, related legislation The provisions of the Law on Tax Procedure 213 and 6183 of Amme Credits of the number 6183 are applied to the provisions of the Council of Ministers.

The number 13 of the Council of Ministers is the number 13 of the provisional 1st amendment of the Law No. 4306. He has the authority to increase the separation between the two and the ten times that he has left.


Common Provitions

The law enforcement area is.

MADDE 10. - The following considerations in the implementation of this Law are considered.

a) In the case of tax, tahakkuk and deallocation of taxes covered by this Law, 193 counts of the Income Tax Act, 5422, Institutions Tax Law provisions of the 197 Code of Motor Taxation, 1319 Property Tax Law, Tax Procedure Code 213 and the Evacuation Order of 6183 are applied.

b) Narrow in the taxpayer, the taxpayer's The representative representative is responsible for the absence of more than one representative The representative office of the current representative, if any transfer by the date of the field, would not be appointed by any of the representative representatives, would not be able to find the gain and the will to the narrow-payer, the taxes contained in this Law. responsible for the fulfillment of the homework assignments. The Minister of Finance is authorized to appoint a tax charge in a narrow liability for the purpose of the tax receipt.

c) Taxes paid by this Law are not considered to be charged in income and corporate tax practice, and are not The tax is not available.

d) The Ministry of Finance is authorized to determine the value, informants and supplements of the statements that should be paid in accordance with the taxes payable according to this Law.

e) weigh in on the taxes contained in this Law the matrah differences found after the period is over, and re 'sen and administradce tarhiyatf) This is not a share of the local government in accordance with the Law, dated 2.2.1981 and the number 2380, dated 2.2.81 and dated to 3030, through taxes dated 2.2.1981 and dated to the Law of the Law.



Administrator's responsibility

ARTICLE 11. -233 counts of state government officials in the provision of the Code of Law on the provision of Public Economic Affairs, public economic installations, people's applications, partners and business organizations, municipalities and their work on the The board of directors or members of the management committee, and members of the management committee, and the city's people with the responsibility or responsibility of this Law and the taxes they collect under this Law as of the beginning of the month following the publication date of this Law, 3065 The additional money they collect from the 60 articles of the DeGany Tax Code. They are obliged to ensure that the tax is paid in time and in full due to the relevant allocation of the data. A penalty of 10% of the tax, share, and funds that are not paid in the time will be charged in the name of the non-compliance, and this penalty is 6183, by issuing the provisions of the Law on the Allowance of Amme, under the terms of the law and the basis of the liability of the following. It is collected.

MADDE 12. - To the end of Article 3 of the Law of 21.2.1963 and number 210,ÇeklerThe Czechs will be printed and sold by the relevant banks. The costs of selling checks (excluding general and value-added administrations, provincial private administrations and checks to municipalities) are paid for by banks for the seventh day of each month.

The same as the same as the same as the same as the law. to the end of the tables table;

14. Bank checks (each check sheet), 600 000

are added.

MADADE 13. - The clause of "300% (300%)" in the second case of the 4th article of the 4th article of the Fuel excise tax code dated 7.11.1984 and numbered 3074, is "500% (percentage)".

MADADE 14.- 17.8.1999 and 12.11.1999 Damage to the buildings or commercial, agricultural, agricultural or professional operations caused by earthquakes that have been caused will be opened by banks within the scope of the Council of Ministers ' decisions. or loans to be subject to deferrals and to the assurance of these loans The business and the concerns of the 488-issue Stamp Tax Act, 492, and the stamp tax and the money that the banks are in favor of those loans, regardless of whether they are in favor of these loans, are paid to the bank. and the insurance treatment is no exception.

The agency and the organizations that will do the topic of business are conducting an exercise without exception requesting a document, except for a damage detection commission report.

Tax, image, and levy exception apply. institutions and installations, following the date of construction or the edited date They will have to provide the necessary notice to the tax office where they are concerned within thirty days.

ARTICLE 15.- dated 13.4.1994 and 3984 were specified in Article 12 of the Law on Radio Television and Publications, and the Top Revenue from advertising revenue, which is included in the Board's revenues, and revenue from license fees; $7.12.1994 and 4054% of the Act's 39th clause in the Protection of Competition. The revenues specified in the form of the person dated 23.2.1995 and the number 4077 of the The 29th article of the Law on the Protection of the Law contains the proceeds of the Competition Authority. The stock exchange rates and registration fees due to the business and business exchanges of the Istanbul Securities Exchange are due to the registration fees payable by the Capital Markets Board due to the registration fees and registration fees. Charges will be accumulated by the end of each month from the publication date of this Law until 31.12.2000, with the accumulated amounts of interest (including interest, repo, pay, interest, and similar) accumulated until the release date of this Law. through the amount of The finance minister's proposal and the decision to be calculated on the approval of the minister's approval include the Finance Minister's Office of Finance within the period to be determined by the Minister of Finance to register revenue on the budget (B) of the budget. Turkey's account in the Central Bank of the Republic will be put into account. The above mentioned institutions and organizations may have accumulated the accumulated amounts of this Law within ten days of the release of the Law, with the revenues and expenses of each month and banks in each month to start from the date following the release of this Law. (as of the end of the month), the financial information indicates that the following month will be followed by the Ministry of Finance by the end of the 7th day. If they are not paid within the term of the amounts specified in this clause, the non-payment amounts are followed and collected according to the provisions of the Law on the allocation of 6183 number of Amme Credits (due to the delay of delay).

MADDE 16. -), to be implemented as of 1.1.2000, from State Ric Debt Issuance (excluding special Tertip Government Bonds and bonds denominations in foreign currency);

1) paid for online bonds and bonds before 1.12.1999. of interest, from interest to 1.12.1999; 4% inkalanlardaa); 4% inkalanlardab) for 92-183 days remaining; 14% in

c); 14%;

2) Three-year term (kupon2) 3-year term; interest in a coupon paid bond in three months 4%,

3) Two-year fixed interest in two years of coupon payout interest 19,

The interest tax is cut by those who make the payment in the rate. The monthly tax on the cut is hereby paid in order to be declared with the statement of informants until the twentieth day of the month of the month. Paid taxes are not deductable at all. Those who are cut off from the payments will consider the outage to be charged or expense in the identification of the securities.

State internal debt defaulted interest issued after 1.12.1999. no taxes.

INVALIDATE ARTICLE 1. The legacy of these earthquakes with those killed in the earthquake that occurred on 17.8.1999 or 12.11.1999 will result in the inheritance of those who died at later dates through verboset. The goods are obscene from the veraset and the indent tax.

MADDE 17. - In the month following the date of the release of items 8, 9, and 12 of this Law, it will take effect on the release of the other provisions.

MADE 18. - The Council of Ministers executes the provisions of this Law.