Period: 21 Legislative Year: 1 Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. Income Tax Law, Corporate Income Tax Act, The Value Added Tax

Original Language Title: Dönem : 21 Yasama Yılı : 1 Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. GELİR VERGİSİ KANUNU, KURUMLAR VERGİSİ KANUNU, KATMA DEĞER VERG

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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.






Law No. 4444


Accepted Date: 11.8.1999



ARTICLE 1.- 31.12.1960 and is the first of the 86 ncis of the number of 193 Revenue Tax Laws. The number (1) of the number (1) has been removed from the bottom of me (a) and (b) the lower end has been supersede.

a) from the taxable charges by Tevkif,

MADDE 2.- 31/12/1960 "tripterns" dated and 193 of the number of 193-numbered Income Tax Laws. "all" ifs "," three months "are added", "and" three months "are added as" sixty months " and are added to the following after the first phase of the matter is added.

The Council of Ministers will reduce the temporary tax periods to three months. is authorized to identify the temporary tax's statement and payment times as the current phase of the second month following three months.

MADDE 3.- The temporary items in the 193-count Code are attached.

TEMPORARY MADDE 55.-obtained from 1/1/1999 to 31/12/2002 and tevkif Dividends are not issued for dividends paid to the multiplicity of securities yachted funds by the securities of the securities that are written in 7, 12, and 14 of the 75th Amendment of the Income Tax Code, which is taxed by means of the taxation of the securities of the Income Tax Code. These revenues are not included in the affidavit, provided that they are given an affidavit due to the revenues. These revenues, which are included in the commercial transaction, are covered by this clause.

SUPERSEDE ARTICLE 56.-1999-2002 The taxation of 193 number of Income Tax Laws 1, 2, 80, 81, 82, Provisional 46 and Provisional 47 in the taxation of revenues of 1999-2002 the provisions of the following are applied.


A) The revenues (Income Tax) of actual people are subject to them. Revenue amounts to the amount of revenue and willpower that a real person gets in a calendar year.

Revenue elements

B) Earnings and willpower entered into the revenue:

1. Commercialized earnings,

2. Agricultural gains,

3. Charges,

4. Free trade gains,

5. Real estate capital wills,

6. Securities of the securities,

7. Other gain and will.

Unlike this Law, no more judgment, the above written gains and will have the actual and gross amounts of the revenue in the detection of revenue.

Digit gain and wills

1. kazançlarý

2. Benefits.

Decline earnings

D) earnings per share of rights and rights may be raised.

1. The benefits of securities trading, excluding those that have been given out as an inlet, are the benefits of which stocks are sold out of the date of economics in three months or prior to the power of the stock. earnings,

2. Benefits from disposal of the first fives of the 70th Article 5, excluding the rights of the first,

3. Benefits,

4, from disposal of copyrights and ihtila bereaves, inventors, and legal inheritees. Benefits from an overhaul of the common rights or shares,

5. Benefits from whether or not a discontinued execution of an operation is being stopped,

6. Regardless of whether or not they are being used (except as an irate), the first ingredient in the 70th clause is 1, 2, 4, and 7 (including real-tax, real estate, real estate, real estate, including real estate, and so on). Benefits from an overhaul of four years (including those that have been allocated to the partners of the co-operatives) in four years from the date of economics.

Yukarada is increasing the cost of goods and rights. $3,500,000,000 of each of its earnings is subject to the tax.

The "disposal" statement issued in this receipt, selling the goods and rights to the above, transfer and supply, trampa, and tradeoff in an ivaz, Expropriation, nationalization refers to trade companies as capital.

Depreciation or repurchase of an ongoing commercial execution or depreciation for commercial execution. Less than the right of the rights to be written down by the items above. gains are trading returns and provisions are applied to the right of commercial gain.

Non-taxable value earnings

E) does not calculate earnings per article, and not taxable:

1. In the event of the death of an owner of a member of an administration, it is active to continue the activity of the company and to continue the operation by inheritances, including the loss of economic times (balance sheet based on the balance sheet). and passities,.

2. The winner's balance sheet is based on an asset's balance sheet that is active to a capital company, and is active in all form of a capital city, the same as the balance sheet of the takeover, and the owner or owners of the delegated ferdi from the company, which is a common share of the equity calculated based on the turnover balance sheet (This is the number of stocks representing the share of partnership),

3. The number 2 of the collective and its desalable commando has become a capital city, sort of as a capital city, as well as the state of the capital city, which is known as the location of the company, which is now turning into an anonymisation by the company. the names of the stocks that indicate the partners ' anonymous share of collective and named commandit companies.).

Safi decartýþý

F) Gross profit in the current increase, with money and months of money and money represented by money. The amount of any vested interests, the cost, the cost of the goods and rights being disposed of, and the reduction of expenses and paid taxes and allowants that are paid for the sale. The amount of the amount that you have left as a benefit and benefit is determined and determined by the provisions of the Tax Procedural Law.

Instead of cost price if the cost of cost is not identified by the taxpayers; The price to be determined by respect commissions according to the provisions of the Procedural Law is based on the final balance sheet or inventory records shown on the final balance sheet or inventory records, based on the earnings account basis.

If the depreciation of the property is overhauled, The cost of the cost of the cost of the cost of the cost of the cost of the cost.

In an overhaul of the securities, the rail price in the history of economics, if the cost of the economy cannot be changed. it is considered the price of economics. If you receive and sell more than one security within the same year, the earnings of them are calculated together. Damage from one of the purchases is caused by the bottom line.

Narrow Payers (including institutions) have the same amount of cash that they have brought to Turkey by obtaining permission from related mergers under foreign capital legislation. Earnings are not considered in the account of the currency exchange, which has raised its shares in securities with the securities they have made in the capital of the capital. Many of these taxpayers ' gains in Turkey are from the right of the securities or asset stocks, which are exclusive to their earnings, as well as from an overhaul of the company or the stock. It's all about it. In the event that these payers continue to be used as part of the sale of securities in Turkey, earnings from the exchange rate are also considered in the trading earnings account.

In the account of the profit, the securities or the The foreign capital, which is allocated to the power of the company, is the same as the Turkish lira, which is calculated according to the T.C. Central Bank exchange rate in the history of this company or the shares, calculated by the Turkish lira in the history of this company or shares. amount of foreign capital calculated according to the T.C. Central Bank exchange rate The difference is the difference between the Turkish lira.

The cost of disposal of goods and rights is the wholesale issue of the State Institute of Public Health, excluding the cost of its goods and rights, excluding the month it was overhauled. are identified by increasing the rate in the price index.

The yield of the securities will be reproduced from the total revenue generated in the year to the reduction of the discount rate specified in article 76 of this Law. It can be calculated by the thinking of the ksmelk. In this case, the cost of economics is not indexed.

In the calculation of the higher earnings; if the real estate of real estate was destroyed before the end of the 1998 deadline for issuing a tax return, the cost of which As a cost, it is based on the implied code of tax declared in the period 1998.

After 1/1/1999, stocks treated in the securities exchange were overhauled after that date. In case of cost, 1998, the end of 1998 on the stock market. The average price is based on the last day of 1998, in an overhaul of the securities of the securities that were in power before 1/1/1999.

The cost of cost according to this item is Amounts indexed cost price is accepted and the date of economics is not reindexed for the period from 1998 to the end of the year in the year of 1998.

Aristic earnings

G) Taxes subject to taxes They are:

1. Gains from the invention of commercial proceedings or proceedings of this qualification,

2. The failure to stop or abandon the free business activity with the activity of a commercial or agricultural push is not to be entered into such activity, which is not yet to be launched, the tender, the increase, and the disservice of the ectsmantics. Damage,

3. Reparations with reparations for the allocation of real estate or reparations of tenants (including benefits that are leased or leased to or from the transfer and transfer of goods),

4. Damage collected by free business activities,

5. Gerçek

6, inclusive of any subsequent gains (including any damage), and any subsequent gains related to their abandonth of the actual taxable taxpayer dollars. Earnings per share of the 45th articleolanlarýn

The number 1-4 of the year-on-year earnings (including the commercial, agricultural, or otherwise) printing of the United States. With the exception of any professional activity, the tender, the increase in the benefits of the auction, and the benefits of not being pushed to the appeles) 3,500,000,000 people are subject to the full tax on their other.

The following hassles statement refers to the interests of money and months that can be obtained with money and months of interest.

Refigure earnings per share of gross earnings. to be read:

1. Expenses of cost, cost, and sale are downloaded at the cost of selling,

2, for the price of this receipt in the time of writing. For the 2, 3, 4, and 5 parts of this plug, the expenses that are made by the recording are reduced from the hassled order in the software,

3. In the article 6 of this storm, the article 45 provisions apply.

H) The interim 47 nci clause of this Law, including those who are party to the statements and notices from the actions and statements of this Law. does not make a tax review and tarhiyat (including the second receipt of the 30th article of the Tax Usul Code).

INVALIDATE MADDE 57.-1999-In the taxation of the revenues (excluding fees), the tariff on Article 103 of this Law is a five points higher than the revenue slices specified in the annuities specified by the acquis. will be increased by increasing. This provision is not considered in the application of this Law ' s reward of 120 nci.

ARTICLE 4.- dated 31/12/1960 and the first part of the 193 count of the Income Tax Code.

Muellif, mutericim, sculptor, hatatat, painter, feed r, Computer programmer and inventors ' legal heritage, such as story, novel, article, scientific research and reviews, computer software, interviews, cartoons, photos, movies, video band, radio and television script and play. His works include newspapers, magazines, computers and internet media, radio, television and publish in the video, or to sell or break the existing rights of books, CDs, floppy, paintings, sculptures, and notes, or to transfer or rent existing rights, the resulting damage from the Income Tax undersecretary.


ARTICLE 5.- 3/6/1949 dated 5422 and the 25th of the Institutions Tax Code of 5422 "... in the second phase of the article" ... at the rate of 25% of the three-month earnings ... " "... at the rate of 20% ..." The following is added to the end of the second phase.

The Council of Ministers is authorized to increase or lower the temporary tax rate written on this item up to the price of a legal level.

MADDE 6.- 5422 is the addition of a temporary clause in the following Code.

INVALIDATE MADDE 28.-a) 1/1/1999-31/12/2002 implementation of shares of fully-owned institutions, subject to full-payer, for implementation The profits from the sale of their real estate were made. The part of the institution that is added to the institution capital is undersecretary to corporate tax. As long as the term is sold, the amount of earnings collected by the end of the second account period following the period of account being sold is reduced from the relevant year-to-year earnings. This provision will not be applied for the collection to be made after this date. It is considered to be the cost price of the collected collections or for the cost of real estate.

This provision is the completion of or a part of the production facilities and real estate of these facilities. are also applied in the same capital as a capital corporation or a new foreign anonymous corporation that will be installed to perform a document yacht. In this case, the new company will be fully qualified and the minimum wage of $5 million is the amount of Turkish Lirashi, which is the minimum wage of $5 million or its counterpart. In addition to these increases, a foreign-based capital lender says its capital share is not less than a million US dollars or its counterpart foreign currency, and it is not less than 20%, and is brought to Turkey as a foreign currency when it comes to the office. The need to be tevsic.

The completion of production facilities and the entire estate of these facilities, or a capital city that will be installed to make a statement of a capital document, or a foreign partner to be installed. the undersecretary of the company, which is the same as the capital, and that it is held earnings will not be subject to the tax return of the first receipt of item 6 of the Income Tax Code by the b-ii subdue.

The unlisted shares of the institutions that are not included in the two full years With the profits from the sale of real estate or real estate, or real estate trading, the profits from those who have been in the hands of institutions who are in the hands of real estate, are the exception.

Reaction with acquired stocks by using R3. The redeeming funds, according to the requirements of the institution ' s precaveal funds, bank provises and the Tax Procedural Law, are not owned by the companies that have been executed at least two years prior to the cost of the capital, according to the company. These stocks, acquired or without charge by using the right to rtrihan, are counted two years ago.

The withdrawal of any of those added to the service without any surcharge in the five years or so during this time In the case of liquidation, these gains tax the year by the earnings of those Applicable.

1163 cooperatives established in accordance with the Code of Cooperatives or special laws, the cooperatives that the partner may have, the amount of real estate and property stocks that are considered to have the maximum amount of ownership They take advantage of the exception. However, the benefit that is not being added to the benefit capital from the sale of the real estate is shown in a private fund account and used in no way partners, the co-founder's objectives are used.

Turk No further provisions are applied to the capital increase in this surrealist of the 391 clause of the Commercial Code.

Revenant in the acquisition of real estate and asset shares of the institutions benefiting from this provision. The last of the 38th article of the Tax Code is the rule of law

After the effective date of this Article, the registration of the materials and cadastre shall be used in the scope of this article, lehe received the money from the bank and the insurance treatment tax.




MADDE 7.- 4/1/1961 and 213 is in the section attached to the Tax-Usul Code with article 22 of the Code 205 In the first phase of the Annex 1st article, the "Magnificent, replened by the Taxpayer, the tarhiyata to be made in the first place ..." "Taxes, replenedly, re's or administrase, tax banquet penalties for tax banquet penalties (except for tax and penalties for the tarhiyat, which cut the tax banquet for the third party of Article 344)," the statement said. ",

Additional 11th article" Finance Minister will be subject to tax review and fines for tax review (tax banquet will be cut under the third phase of the 34th clause). except for tax and penalties for tarhiyata), and allow for a pre-agricultural space ",

is added in the Feb.

NOT SUPERSEDED MADDE 23.-1/1/1999 with date of 1/1/1999, the taxation periods in the date between which this material is effective The tax banquet, which has been given a day of not yet to be reached or reached, has been given the day of the deadline, but has not reached a deadline for reconciliation or has reached a tax-feast penalty for the tax banquet, the company said. can be located.



MADDE 8.- 29/7/1970 and the 29-th article of 1319 on the Code of Estate Tax as well as provisional article in the same Law is added.

Tax pattern

Article 29.-The tax value is the rail property of the building and property that is involved in the estate tax.

The normal purchase of the site and the declared date of the site It's free.

The estate tax on the years following the charge of the liability of the general declaration period or the reasons for tax depositions, each year prior to the provisions of the Tax Usul Code of the previous year's tax is found to increase in the half of the redeeming rate detected for the same year.

The Council of Ministers will increase the rate of increased or redeeming the increased rate specified in the third trailer. authority. The Council of Ministers may also use this authority by identifying different rates as of the municipal groups set out in accordance with Article 95 of the 2464-number Municipal Revenue Code.

If the additional time is not given, the following are the same rights as those specified in article 32, as well as those specified by the 32 nci. The Ministry of Finance is authorized to determine the procedures related to the implementation of this Article.

INVALID ARTICLE 18.-1998 general statement period, or a precedent tax return for reasons that arose in 1998 and tax deems. Those who wish from the payers can be found in the brain again from 1/11/1999 to 31/12/1999. The people who will be found in the brain will be notified; in the general statement of 1998, 1319 are the minimum tax deems calculated according to the provisions of the Articles 10 and 20 of the Order Tax Code. It may not be the same as the one that will be found by increasing the redeeming rate. If it does not, the payer's statement will be upgraded to the current one.

The building will be redeclared in this way, taking into account the land and land matahs, and the taxpayers ' 1999. No fixes are made in their taxes.

The taxpayer's 2000 estate tax is determined by the provisions of this Law, which is the 29th of this Law, by considering the provisions of this clause.



MADDE 9.- dated 26/5/1981 and the 2464 count of Municipal Revenue It is the first sentence of the ninth case of the 44th Amendment.

This tax, which is accentuate, is paid by taxpayers at the installment terms of each year, the Emlak Tax. Finance Minister is authorized to set different payment times.



MADDE 10.- dated 17.2.1964, and 492 The number of States is described in the United States as well.

The missing, state-tax dec

Article 63.-"registered" or "estate tax" mentioned in this Code "statement of the" statement ", a general statement or tax according to the Order of Code 1319, The reason tax is to be expressed by the causes of the cause of the term. This is the fact that the estate tax liability is followed by the provisions of the Law on the Law of the Order of the Order of the Order of the Order of the Order of the Order of the Order of the Order of the Order of the Order of the Union, and the following year, by implementing the redeeming rate. is detected.

Reining the "redeeming rate" to the previously declared state of land or land share (including land) according to article 10 of the Code of Emlak Tax Code in the calculation of a levy on new buildings in the newly-built buildings identified by means of identified bymükellef

Tapu and cadastral, which is higher than the ones declared by the taxpayer by applying the redeeming rate to the higher than the ones declared.

The expense account will be determined by applying the redeeming rate to the expense account if the taxpayers are less than likely to be identified by the above provisions. In the case of the difference, the tax feast calculated according to the Tax Procedural Law is administered by 25%.

The amount of matrah of up to one million liras in the account is not considered.

The Finance Minister's authority for the implementation of this Article and for the fundamental determination and determination.

MADDE 11.- The 85th (f) of the Code 492 was about to come after me (g) is added.

g) The country's residence counters to be given to the nationality of the countries to be determined by following the Ministry of reciprocity.

MADDE 12.- 492 number of temporary items in the is added.

INVALID TEXT 5. -In accordance with the provisional 18th article of the Code of Emlak Tax, the people who remade the restatement from 1/11/1999 to 31/12/1999 will not be registered or imposed on the application of cadastre tax. will be accepted. These statements are subject to the expense account, subject to subsequent redeemings.



MADDE 13.- A) is a gross gross amount of the minimum wage of a minimum wage, dated 31/12/1960 and in the first case of the 64th Amendment of the 193-numbered Revenue Tax Code, is 25% of the minimum wage value ... In the case of the provisional Article 23, the provisional Article 23 article "... of the provisional Article 10 ..." clause in the Tentative Article 10 of the Value Added Tax Code of 3065 dated 25/10/1984 and 3065. þeklinde

C) on 4/1/1961 and the number of 213 Tax Procedural Laws;

1-86 of the ncis clause "... 361 pearl ..." The phrase "... the reward 355 ...",

2-112 of the number of nci items "... was numbered 8 of the article 27 of the 27-point clause of the State of the Human Procedural Code of Procedure ..." The phrase "... 2577 is the number 3 of the 27-point clause of the First Amendment Code ...",

3-The clause of the "... 250 000 lira (including 250 000 lira) ..." ... "..." 1 000 000 liras (1 000 000 liras). ",

4-232 in the third party," the people of the above, the first and second traders, and the farmers who are obliged to hold a notebook ... " "Those who remain in the Yukarus, with first and second pair of traders, are simple procedures and have to keep a notebook ...", which is in the same frame " ... exceed 15 000 000 liras, or cost 15 000. 000 lira ... "amount of" ... 50 000 000 TL or the cost of 50 000 000 lira ... ",

The first and second line traders in the first phase of the 5th-235." "The first and second number of traders who have been identified in simple ways and ...",

6-242 "in the final phase of the article" Income Tax Law through its profit gains and willpower ... " part of the measure, "in accordance with the Revenue Tax Code, through its earnings and willpower ...",

7-243 " agricultural relays are above the measures based on the report of the Revenue Tax Code according to article 12 of the Revenue Tax Code. Farmers found, ... " "Agricultural enterprises, farmers above the size of the property in Article 54 of the Income Tax Code, ..." þeklinde




MADDE 14.- A) 31/12/1960 and 193-numeric Income Tax The provisions of the law,

1-9 after the first sentence of the fourth, after the first sentence,

2-51 of the pearl clause,

B) 4/1/1961, and 213 the final version of the Tax Procedural Law;

1-344 Number 6,

2-368 of the quantity of 368,

C) dated 16/5/1981 and 2464 in the number of Municipal Revenue Code (s) of 2464 were numbered 6,ile

D) dated 22/7/1998 and the temporary 7 nci clause of the number 4369,

E) dated 29/6/1999, and of the number 69 (h) of the Code 4393,

Current remove.


MADDE 15.- This Law;

1-2, 4, 5, 9, and 11 with the pearl clause (A) on 1/1/2000,

2-1 of the item (B) and its 14th article (D) and (E) are valid from 1/1/1999. On the release date,

3-In the date of release provisions,

will be reduced.


MADDE 16.- The provisions of this Law are the Council of Ministers run.