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Law No. 4481:26.11.1999, the FIRST PART of the extra income and additional corporate tax Tax-payer article 1. -The following tax payers extra income and are subject to additional corporation tax. a year of earnings and revenues of the annual declaration 1998), with regard to income or corporate tax that payers, b) 1998 commercial and professional gains identified in the procedure taking income tax payers, c) at the time this law was issued in 1998 and that wage income earned in excess of the sum of twelve billion pounds tax free wage earners (President and members of the boards of Directors with liquidation officers paid or provided money because of this adjective title, and interest in the month included) Tax rate article 2.-the base amount and additional income and additional corporate tax; a) Income and corporate tax payers are on their 1998 income and corporate tax base 5, b) 1998 commercial and professional gains identified in the procedure of income tax payers taking; base amount of taking over for the year 1998, 5% c) 1 enumerated in subparagraph (c) of article wage; in 1998, the sum of the income tax base amount of fees obtained through 5%, a rate. Muaflıklar article 3.-the following are additional income and additional taxpayer exempt from corporate tax. a. as of the dates, 12.11.1999) 17.8.1999 or Kocaeli, Sakarya, Yalova and Bolu provincial Center and the districts of income and corporate tax resident, found (in the earthquake damaged except for those who declare what you want or to pay taxes) with this de facto employee wage earners in the provinces, businesses, b) occurring in earthquake or 12.11.1999 17.8.1999; at least ten percent of their assets (have to be), or first degree blood Hall one of the losers. This article is regarding the implementation is in charge of the Ministry of finance to determine the procedures and principles. Exceptions article 4.-fee income of 12 billion pound excepted from additional income tax. Declaration and payment article 5. -Corporation tax, Additional income and additional period indicated below shall be paid by declarations or administration in beds. as for the year 1998 should be a) annual declarations of income or corporate tax base amount and base amount that needs to be declared with the calculated additional income and additional corporate tax; from the date of publication of this law in a month, with a separate declaration. The tax to be paid; the first was filed within the prescribed period, in the end of the period following others filed a second, fourth, sixth, eighth and tenth months shall be paid in installments equal to six. b) 1998 commercial or professional gains identified in the procedure of taking income tax payers, additional income tax is computed over the origin taking, within one month of the publication of this law administration-beds, and the first one-beds, others in June and October of 2000 in three equal installments. c) 1998 calendar year exceed twelve billion pounds in tax base amount of fees paid is calculated for these fees must be paid extra income tax, their date of promulgation of this Act shall be paid the fees obtained in 1998 the employer contained in their wages income tax base on the report, the next date of publication of this law, employers first, third, fifth, seventh, ninth and eleventh shall be withheld from the pay is paid in six equal installments. This tax is withheld with regard to withholding tax returns. The SECOND PART of the Additional property tax article 6.-29.7.1970 property tax Law No. 1319 dated 1 and 12 written in article building, land and plots, 1999 property tax base via a one-time additional real estate is subject to tax. 120 m2 gross area of owned housing exceeding and mükellefçe one selected; Bolu and Yalova, Kocaeli, Sakarya province, Center and the districts of the building, land and plots, the earthquake at 12.11.1999 17.8.1999 or-being at least ten percent of (have to be), or first degree blood relatives of those who have one of the buildings, land and Lands excepted from this tax. Building and land tax-related exclusion and exceptions, this tax applies in terms of. in 1999, the building and the land tax-payer, the payer of this tax. General statements or the period of 1998 in 1998, the value of the resulting tax adjustment given declarations that reasons given for this tax. This tax, 1999 property tax base amount, from the date of publication of this Act through the property tax code is calculated in proportion to the area municipalities. Calculated tax, shall be deemed to accrue without any other processing. Until the publication of this law has been given real estate tax return tax, real estate tax will be determined according to the provisions of article 32 of the law on real estate tax base amount incurred over. This tax is accrued, taxpayers of December of 1999 and the year 2000 will be paid in two equal installments in March. Municipalities, in accordance with this article, the following month, they collected taxes, collection twentieth day with withholding tax returns until the evening when they are connected to declare to the tax authorities. In the above mentioned period the tax they charge tax to the municipality, not because they have to deposit taxes Act No. 6183 public receivables according to the provisions of the Law applied is charged late payment penalties. The THIRD SECTION Additional motor vehicle tax article 7. -18.2.1963, dated and numbered 197 motor vehicle tax of article 5 and article 6 contained in (I), (II), (III) and (IV) tariff number according to the published date of this Act shall be taxable and registered in the corresponding register of vehicles, a one-time, incurred for the year 1999, motor vehicle tax amount is subject to the additional tax on motor vehicles. However, according to article 3 of this law, additional income and additional corporation tax are exempt from those with the earthquake that occurred in 12.11.1999 17.8.1999 or his wife or one of the first-degree blood belongs to those who lost their relatives, it was damaged in the earthquake have moving exclusively to vehicles, passenger and freight transport activity when used in operating vehicles additional motor vehicles are not subject to tax. Additional motor vehicle tax shall be deemed to have accrued the date of promulgation of this Act. About the date of promulgation of the law in the name of the registered vehicles to record natural and legal persons, this vehicles thus accrued for the year 1999, the annual amount of motor vehicles tax, additional motor vehicle tax following the publication of the first installment of this Act until the end of the month, is the second installment in March of 2000, two equal installments until the end of the vehicle pays to the tax authorities of the place where it is registered. CHAPTER FOUR special communication tax article 8.-statement for the year up to the date of for all kinds of mobile phone operators to be applied by the given (prepaid card sales are included), and communication services, facility (Bolu, Kocaeli, Sakarya and Yalova provinces and districts will be given to the Subscriber Services) special communication tax at the rate of 25%. Tax-payer's cell phone operators. This tax base amount, the value added tax base on the formation of the elements that make up the. Special communication tax, value added tax is not included in the base. A monthly special communication tax until the end of the working hours of the fifteenth day of the following month, value added tax shall be paid within the same period declared and with. The provisions in this article that is not contained in the provisions of the value added tax Act No. 3065. Suitable for all kinds of mobile phone operators by franchise contracts will be paid in accordance with the Treasury cut the calculation of special communication tax will be ignored. Will accrue each month special communication tax invoices in the rate of 25%. The FIFTH PART other liabilities Special transaction tax article 9.-statement for the year to be implemented up to date, 16.8.1997 within the framework of the provisions of the temporary Law No. 4306 1 A paragraph of paid training for specified processes and paper contribution amount is paid to the special transaction tax. 16.8.1997 within the framework of the provisions of the temporary Law No. 4306 1 A paragraph 10, 11 and 12 of the provisions contained in paragraphs about the special transaction tax is applied. The imposition of taxes, special handling, the provisions of the relevant legislation in the accrual and collection No. 213 with the tax code and Act No. 6183 public receivables provisions of the law. The Council of Ministers No. 4306 Law special transaction tax amounts temporary employer, number of sub paragraph 1 item A 13 relying to boost ten times separately or in combination. Common provisions the SIXTH CHAPTER of the Law applies to article 10. -The following points shall be taken into account in the implementation of this Act. imposition of tax under this Act a), the provisions in this law in relation to the accrual and collection that does not exist; the law of income tax law No. 193, 197, corporate tax law numbered No. 5422 motor vehicles tax Law, property tax Law No. 1319, Act No. 213 of the tax code and Act No. 6183 Amme Claims Collectible Style Provisions of the law. b Permanent Representative in Dar mükellefiyette, Assistant Editor of Turkey), in the case of more than one Permanent Representative Permanent Representative will be appointed Assistant Editor of the present, tax shall not appoint any up to date any of the Permanent delegate, permanent delegate of earnings and revenues, if not narrow taxpayer providers, located in this law about taxes is responsible for fulfillment of homework. The Ministry of finance, in order to be taken to secure the narrow tax receivable mükellefiyette tax specialist is authorized to appoint. c) paid taxes according to this law, the income and corporate tax is not considered as it goes in and will not be deducted from any tax. d) according to this law of tax payable procedures and principles related to the shape of the Declaration must be given, with the fact that the Ministry of Finance is authorized to determine, and attachments. e) located in this law in relation to the period after the tax imposition through the base differences ikmalen, ex officio and administration assessment. According to this law the taxes charged f) 2.2.1981 through law No. 2380, dated and dated and Act No. 3030 27.6.1984 with local administrations share is not allowed. CHAPTER SEVEN Other Provisions article 11 managers ' responsibility. -Decree Law No. 233 State economic Enterprises to the economic state of the formation, public institutions, economic organizations, as well as their respective affiliates and subsidiaries, with their enterprises the municipalities Board of directors or Executive Committee President and the mayors of with members of these organizations in accordance with this law, in his capacity as taxpayer or responsible that they collected taxes from the beginning of the month following the date of publication of this Act 3065 numbered value added tax pursuant to article 60 of the law that they charged the additional taxes related to timely and fully charged are responsible for providing payment of as. On behalf of people who fail to comply with this obligation, unpaid taxes, pay on time and 10% of funds in the amount of the penalty and Punishment Act No. 6183 public receivables in accordance with the provisions of law on the basis of joint and severally liable responsibility will be charged. Article 12. -21.2.1963 No. 210 dated to the end of the article 3 of the law on Valuable Papers; Czechs for the relevant Bank is suppressed, and sold. Sold on a check (General and annexed budget administrations, special provincial administrations and municipalities except for the given checks) for each month the precious paper costs, Bank the seventh day shall be paid to the relevant goods until the evening of polling stations. The same statutory provision of valuable papers to the end of the table; 14. Bank cheques (per leaf of a Czech) 600 000 Phrase has been added. Article 13. -the fuel consumption tax Law No. 3074 dated 7.11.1984 4 the second paragraph of article 300 (300 percent) "%", "% 500 (five hundred percent)". Article 14.-the earthquakes in 12.11.1999 17.8.1999 and because buildings or commercial, agricultural, industrial or professional activity on the reserved assets are damaged, damage assessment committees designated to individuals and corporations, the scope of the Council of Ministers decisions of the Bank will be opened or be subject to loans and to postpone this process for guarantees of loans and cards, stamp duty Act No. 488 with 492 numbered Fees is being rolled under the law of stamp tax levies and taxes, and banks are under no matter what nam regarding each of they receive money from the Bank and insurance transactions tax is an exception. Institutions and organizations that will make that process the exception, except for any other damage Commission report document requests without exception ex officio applied. Taxes, fees and exception implements the institutions and organizations, created the paper process was made or within thirty days following the date that those involved which have the required notification to the tax authorities. Article 15.-radio and television Organizations and dated and numbered 3984 13.4.1994 Publications About article 12 of the Act, the Board has specified in the and top revenues to be obtained from advertising revenue share between release and license fees with revenue; Law on the protection of competition Act No. 4054 dated 7.12.1994 39 (b), in the first paragraph of article specified in law No. 4077 dated 23.2.1995 with incomes and consumer protection law on behalf of the competition authority as per article 29 of revenues; Istanbul Stock Exchange due to the work done and transactions fees for registered securities quotes received and will be paid from free market shares with kurtaj, registration and records made by the capital markets Board of Turkey due to the publication of this law of wages received accumulated amounts (interest, the difference in the purchase-sale and repo, share similar names come in all sorts of obtained included) following the publication of this law with the statement for the date of the end of each month until the amount to be accumulated through the The proposal of the Minister of finance and the Prime Minister will be determined with the approval rate is calculated according to the part of the budget (B) marked ruler comes to the length of time to be determined by the Minister of finance to record in the Ministry of finance, Central Bank of the Republic of Turkey to the Central Directorate for accounting and account. The above mentioned institutions and organizations has accumulated up to the date that this law was issued, within ten days following the publication of the law; the publication of this law, the following income and expenses every month from the case and present the Bank (as of the end of the month the accumulated amounts) if financial information until the end of the 7 day of the month following reports the Ministry of finance. Not paid within the period of the amounts mentioned in this article, Act No. 6183 unpaid amounts according to the provisions of the Law of public receivables (late payment penalties shall be applied, too) and is charged. Article 16. -1.1.2000 to apply from the date of, 1.12.1999 have been exported before the date of the State domestic borrowing Senetlerinden (custom Taylor State Bonds and foreign currency bonds); 1) Discount bonds and bills, from the date of interest paid to, 1.12.1999; a 1-91 days remaining to maturity in) 4%, b) maturity days remaining in the 9% to 92-183, c) to 183 days to maturity in staying more than 14%, 2) Three-year variable-rate bonds that pay a coupon interest rate of three per month, 4%, 3) Two-year fixed rate bonds pay interest quarterly coupon payment rate of 19%, of those who cut interest tax by. The 20th day of the month following the relevant month tax until the evening of declared and paid during that time with the withholding tax returns. Taxes paid are not deducted from any tax. He keeps the interruption interruption of payments made on commercial gains or securities in the determination of capital revenues takes into account as it goes. have been exported from the date the State 1.12.1999 domestic borrowing securities will not retain this taxable interest rates. PROVISIONAL ARTICLE 1. -the earthquake that occurred in 12.11.1999 17.8.1999 or deaths with this depremlerdeki the later, depending on the injury, the heirs of the dead that goods, inheritance devolved through inheritance and gift tax is excepted from. Article 17. -Article 8, 9 and 12 of this Act are at the beginning of the month following the date of publication, other provisions will take effect the date of promulgation. Article 18. -The provisions of this law, the Council of Ministers.
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