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Period: 22 Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. Compliance With Tax Laws Of Amendments To Some Laws Of The New Turkish Liras, Huh

Original Language Title: Dönem: 22 Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. VERGİ KANUNLARININ YENİ TÜRK LİRASINA UYUMU İLE BAZI KANUNLARDA DEĞİŞİKLİK YAPILMASI HA

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Period: 22

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.


COMPLY WITH THE NEW VERGUS LAWS COMPLIANCE

MAKING A STATEMENT IN SOME LAWS

ABOUT LAW

 

Kanun No. 5281

 

Accepted Date: 30.12.2004      

MADE 1. - dated 1.7.1964 and is the first of the 488-number Stamp Tax Code in the first phase of article 15.

The

Stamp Tax receipt is paid for by one of the other people who have been charged or have been placed on a stamp.

MADDE 2. - 488 is the 18th of the Code, which is most current in the province.

Article 18. -As shown in this Law, the Stamp Tax is paid at the time of receipt of the Stamp Tax.

The Finance Minister is authorized to determine the purpose of paying for the receipt.

MADDE 3. - 488 is the product of a Code 22 of the Law.

Article 22. -Stamp Tax in the receipt of the receipt of the receipt;

A) The tax on women, institutions and organizations designated by the Ministry of Finance within one month, until the twentieth day of the following month are notified by an affidavit to the tax office and are paid until the current day of the twentieth day.

b) (a) is notified by an affidavit to the tax office within ten days of the date of which the profits are held, and will be paid in the same period of time.

The Finance Minister has given the determination of the implementation of this matter to determine the essential and fundamental means of the need for future profits. to ensure that you have to be paid before the call and the statement of the affidavit is held, or to pay for any notersary processing, and to make the tax payable to the public institution or organization of the applicable public.

MADDE 4. - The 488 count is added to the 24th item of the Code to come after the second fir.

Those involved in the first phase of article 22 (a) are responsible for the representation and payment of the profits of those who are parties to the company. In the event that the tax is not paid, or if the point is paid, the tax, penalties, and ferns are received from the following kits, including the right to a dream for tax, for the tax.

MADDE 5. - 488 is the country's 27-point-of-law unit, as well as the other way around.

Obligation of organizations and organizations

Article 27. -The notarians cannot approve or discontinue their surges unless they are paid a stamp tax or if they are not paid for taxes or punishes.

If they were to be part of the First-fund provision, the Tax Procedural Code of the taxpayer was applied, but the notions also have been deleted. Or, for each of the profits, the law will receive a sentence that must be taken out of the law.

The banks, public economic services and their business and the first fund of the 22nd article (a) are covered by me, tax or lack of payment, unless you are paid taxes and penalties. They can't do anything. Penalties and setups that put these profits without payment of taxes and penalties will result in a penalty that will be received from the taxpayers ' penalty.

MADDE 6. - In the first case of the first 30th item of the Code 488, "This is not taken into consideration of any fraction of the total calculated machines and amounts that do not work," the "tax" in the final sentence of the article. 100,000 lira fractions in quantities "are the" fraction "of the tax amount of 10 New Installs," in the form of the third storm, and the third in the world.

The Council of Ministers is projected to hold Capital Markets for the implementation of the Capital Markets Act with those sent in electronic environment. to reduce the amount of stamp tax and receipt amounts as it has received, to reduce the amount of the receipts and receipts to the fair, to the legal level of the reduced proportional and consistent profits, and to the extent of the profits and the profits. are authorized to detect amounts.

MADE 7. - The number of 488-attached (1) table (1) is the value attached to this Law as shown in the number of pages shown.

MADDE 8. - The "B) of the 488-numbered (2) table", "B) The profits from the official circles:" 10 lira (including 10 lira) "in the number of subsection (1)") "100 New Turks" "In the course of the country," C-commercial and civil profits were added to the official "C" (18), "IV-Commercial and civil-related profits": " the pressure section (21) of the country's department. The number of "alum satyms" in the number of numbers is "buy." "as a real estate selling promise", the following are added to the end of the same section, (31), (32), (33), (34), (34), and (35).

 18. Commitments to official agencies regarding the agricultural activities by farmers.

31. The location of the association and its foundation for places that are leased to be used as a real person and not included in any of the economic relatitions are rent mukaandenthelas.

32. Rent-free tradesmen, exempt from income tax, and lease or non-government leases that are not included in the administration for use by a simple-tax payer or a business.

33. The bonds of tobacco, which are organized between the Evici and the six, are hostage to them.

34. Profits related to the actual business of commercial, non-agricultural or professional activities (such as, if they are deposited in official apartments or notheres, are subject to tax and tax). It will be paid for by those who are on the line.

35. 5422 profits from the first receipt of article 8 of the Corporate Tax Code of the Corporations Tax Code (12) due to the execution of the number of the following.

MADDE 9. - dated 2.7.1964 and in the 59th (n) of the 492 count of Excluded Excludes (m), are added to the following (n) after the request.

n) Infrase or taxi or regroup of real estate in organized industrial, industrial, or technology development regions.

MADDE 10. - Adding numbers (9) and (10) above to come after the number (8) of the number of "II-Ports:" (8) is added to the number of $492 (7) of the number of different than (7).

9. Private yacht record document:

At least 22,90 New Turkish liras (s) with a levy of tuition, including an additional cost of:

For ally150 tonilatos, from a bether dream tonilatoon (0.27 YTL)

Then for 350 tonilatos, in the toner of the life dream, (0,15 YTL)

From 500 tonilitos to less than-dream tonilatos (Hq 697.00)

It cannot be more than the new Turkish Lirado.)                                                            (0,06 YTL)

 10. Transitlog document:

A levy is received on the following recipe:

11-100 dream-toner ships (5,00 YTL)

101-250 dreams of toner-toner ships (10.00 YTL)

251-500 dream-toner ships (20,00 YTL)

501-3,000 dream-toner ships (40,00 YTL)

3,000 ships from tons of tonilitos (50,00 YTL)

Ships from up to

10 dreams are exempt from the levy.

MADE 11. - In the "Traffic Harder" section of the number of 492-counted Kanuna (9), the "II-Driver's allowance:" section, "IV-Driver's visa allowance:" is the current state, "III-Shanav allowance:" section in effect It will be removed.

II-Driver document allowance:

to be a one-time of the Traffic Code and Driver's documentation, including the Traffic Code and Method of the Road;

a) A number of drive documents (including A1 and A2) (50,00 YTL)

b) from the B drive document (150,00 YTL)

c) F and H drive documents (50,00 YTL)

d) International drive documents (100.00 YTL)

e) from other drive documents (25,00 YTL)

Intern drive documents are held in the case of the driver's license.

IV-Driver document visa allowance:

Driver's allowance according to the provisions of the Traffic Code and Regulation ("II-Driver certificate allowance") of the driver's license for the license. He's got a lot of money in his rout. If the trainer driver document is returned to an official driver document or if the current intern is issued with a visa, the certificate will be provided for the purpose of this receipt.

MADDE 12. - dated 21.2.1963 and the 210-number-based Profits Are 2 of the Code of Profits.

Article 2. -It is imperative to use the inducers in the way they are related.

MADDE 13. - 210 is the 5th Act of the Law, as well as in the other way.

Article 5. -In this Law, the written price of this paper will be collected for notariously if its name is not used instead of notarial profits.

A penalty of three times the price to be collected from the noters that do not comply with this obligation is three times the sentence.

MADE 14. - 210 is the number (2), (5), and (8) of the number of Kanuna, numbered, numbered and (8), and (8) numbers are to be printed from the table.

MADE 15. - dated 4.1.1961 and the number 355 of the 213-number Tax-Usul Code is the product of the province.

Article 355. -In tax of 50% in proportional taxes, up to 50% in proportional tax due to non-collected profits, taxes and penalties, or non-grain taxes, or other non-stamp duty, tax and penal tax. The penalty for special irregularities in the ratio is cut. However, special irregularities in the scope of this clause cannot be less than 1 New Turkish Liras for each of the profits.

MADE 16. - dated 26.5.1981 and is described in the article 15 of the 2464-numbered Municipal Revenue Code, as well as the advertising tax rate.

                                                                 Tax Amount (YTL)

                                                                 At least

1. The shop, the commercialized and the free trade, and the free trade.

Each set ofçeþitplaces, such as each set of steel plates, printed, and images,

all fixed policy and advertising per square meter: 20 100

2. Enclose or install motor vehicles, and

advertisements per square meter of advertising per square meter: 8 40                          

3. Building blocks on street, street and pedestrian alleyway, buildings. The

front and sides are left with cloth or sair.

from scratch and advertising per square meter of advertising: 2 10

4. For every square meter of advertising or projection information and advertising

as year: 30 150

5. The brochure, catalog, wall, and

that is intended for advertising and advertising purposes. For

pocket calendars, blobs, or any of the like: 0.01 0.25

6. Any number of things to do, whatever the event is, and

from the square meter of the like: 0.02         0.50

MADDE 17. - The number of "up to the tenth day of each month" of the second section of the 2664-numbered article 21 st. "until the first day of each month", has been reported as "before the use of the tickets", and the second phase of the second phase. The end of the sentence is added.

III-5 100% of non-required places (Daily, YTL) that are not required

The Treasury Department has the power to calculate and pay for the above-to-ticket locations, using the payment recorder for the calculation and payment of payment of the business, the Finance Ministry has said. Authorities.

MADE 18. - The number of 2464 is the fourth and fifth articles of the Law, which is the fourth and fifth of the Code.

The environmental cleaning tax of the housing is 15 YKr in the grandeur by way of water consumption, and 12 YKr in other places, 12 YKr.

ÇevreEnvironmental Sanitation Tax for buildings and buildings that are used in other countries are increased by 25% in large and large in large.

 

   Tax Amount (YTL)

225

Building Groups

1. Grade

2. Grade

3. Grade

4. Grade

5. Grade

1. Group

1.400

1,120

840

700

560

2. Group

850

670

500

420

340

3. Group

560

450

340

280

4. Group

280

225

170

140

115

5. Group

170

140

100

85

70

6. Group

85

70

50

40

30

7. Group

30

25

18

15

12

 

MADE 19. - in the 56 ncu clause of the 2464-number law, it has been described in the country's most current rate of waste.

              Amount of Spend (YTL)

 

Minimum

Max

1 . On a per-square meter in the following numbers of 52 nci items (1) and (2), the day is"

 

0, 5

 

2, 5

2. In the process of the 52nd clause (1) in the applications of the animal satyr,

 

 

 

a) Studied small animal:

0,5

2.5

b) The size of the older animal that has been done is:

1

5

3. In the case of article 52 of matter 52 (3),      

 

 

a) Each time it is free for hours:

0, 25

1.25

b) BEevery hour in places where the Parkmeter is stolen for:

      0,5

      2.5

 

 

The expenses in the tariff (1) of the tariff (1) are exact, and the full day of the full day is omitted from less than six hours, the full day of the full day. n.

MADE 20. -  2464-the number 60 items of the Code are to be reported in the same way.

Article 60-Spend time on vacation days is determined by municipal councils, which are less than 20 YTL per year, less than 800 YTL, according to the company's private.

MADE 21. - The phrase "(including inundated water)", in addition to the phrase "(including inundated waters)" in the 63rd clause of the 2464-numeric code, has been added and is intended to be described in the current state of the resource water waste rate.

              Amount of Spend (YTL)

 

At least

Max

                     

of up to 1 liter and similar containers (container)                     

0,01  

0,03

1 litre Great and similar containers (bether litres)                         

0,005     

0.015

 

MADDE 22. - The phrase "500,000 liras" in the 70-pearl clause of the 2464 code is "100 New Turkish Liramen".

MADE 23. - The animal segment, which is located in the 74th item of the 2464-number Code, is described in the way in which the exam for examination and supervision is expected.

 

               Amount of Spend (YTL)

 

At least

Max

Animal:

a) SmallKüçükbaþ

 

1

 

3

b) Greater than

2.5

7, 5

    

MADE 24. - The measure and tariff instruments in the 77 nci of the 2464-counted Code are to be described in the event of an examination of the rate of examination.

                

               Amount of Spend (YTL)

 

Minimum

Max

a)birinden

0, 5

1, 5

b) Any size of the length from one

0, 5

1.5

c) Volume of current and dry danes "

1

3

d) from the hand-terters

2

6

e) From normal table scales

3

9

f) Auto (ibril) scales

4

12

g) Electronic                                                                           

5

15

h) Kantar and                                                                         

10

30

 

MADE 25. - The building, which is in an additional 6 ncis of the number 2464, is described in the construction of the construction of the construction site.

 

1. Housing Business: m² (YTL)

SpaceAlaný

En less

Maximum

a) 100 m²

0.50

1.5

b) 101-120 m²

1

                          3

c) 121-150 m²

1, 5

4, 5

d) 151 to 200 m²

                          2

6

e) 200 sqmyukarý

2.50

7, 5

 

 

2. Business: m² (YTL)

Israeli space

At least

Maximum

a) up to 25 m²

2

6

b) 26-50 m²

3

9

c) 51-100 m²

4

12

d) up to 100 m2

5

15

 

MADDE 26. - The number of tariffs on the number 84th of the 2464 Code of Law is described in the way of the tariffs.

                                                                                Amount of Spend (YTL)

                                                       At least

1. Record and suede allows:                                       

a) 0.25 0.75 

per page per page

b) Map plan and chromax 4 12

from the bether square meter

2. Tuition-related fees (reserved for trade and residential areas): 

a) Spend of human parselation (for beper square meters) 0.05 0.15 

b) Spend on air and tevhid (for bether square meters) 0.05 0.15 

c) plan and project liquidate (for beesper square meter) 0.05 0,15

d) Permission to decompress and soil memory levy                                

da) Soil (for five cubic meters) 0.15 0.45    

db) Channel (for bether square meters) 0.50 1.50 

e) Spend time on leave to use (for beesper square feet) 0.05 0.15

3. Allow opening of a workplace:

(per square meter per square kilometre) 0.10 1

However, this amount is going to hit the square meter at no time 

cannot take the amount.                                                                                    

4. Examination permits and reports 5 15

5. The number of paper is wasted 1 3

 

MADE 27. - dated 31.12.1960 and the first number (1) of the first fund of the 193-numbered Income Tax Act, the number one (1) of the Revenue Tax Act, and the third phase.

1. Earnings from the disposal of securities or other capital market instruments, except for stocks that belong to fully-flegated institutions and retained for more than two years, with the exception of the business.

Except for those sold in a calendar year from an overhaul of industry and other capital markets, except for those sold by the securities and other capital markets. Turkish Lirassi is undersecretary of income tax.

MADDE 28. - The following sentence is added in the seventh phalanx of the 193-number-of-the-acquis.

As of February, this index is up to 10% or higher to make it possible to do so.

 MADDE 29. : 193 is the first time in the first phase of the 103 Code of Law.

Revenue tax revenue;

206,600 New Turkish Liras (20%)

1.320 lira for 6,600 liras of 15.000 New Turkish Liras, more than 25%

3.420 lira for 15,000 liras of 30,000 New Turkish Liramen, phase 30

7.920 lira for 30,000 liras ($35%) for the 30,000 new Turkish liras ($39.000) $23,720 for more than 78,000 liras ($78,000) for more than 78,000 New Turkish Lirasas, 40% of Taxed at

.

MADE 30. -  193 temporary items that are attached to the Channel are added.

INVALID TEXT 67. -1) Banks and the agency agencies have a reputation for three months of the calendar year;

a) the difference between the securities they are selling and the exchange of capital markets and the difference between the cost of the capital market and the price of the

b) The difference between the cost of the security and the price of a push, if the security of the securities or other capital market instruments they are receiving,

c) the periodic returns (any securities or other capital) that the securities or other capital market instruments are to collect. piyasasý(not the market),

They make a tax return of 15% through

.

The first to enter if a part of them is disposed of after receiving the same on dates from the same financial market and other capital markets. By using the method of using the method, the value of the tevkat matrix will be taken into consideration. If an overhaul of a securities and other capital markets is disposed of before the purchase, it is determined that the amount of tevkifat will be made on the basis of the first transaction made after the disposal date. The Bank and the Insurance Proceedings Tax will be considered in the identification of the Bank and the Insurance Proceedings Tax against the commissions, which are paid for by the six and the other lines.

The same type of security or other capital market appliance during the three-month period, if multiple purchases were made. In its realigication, these things are considered a single action. Damages from the sale of the same kind of securities or other capital market purchases of the same kind of calendar are destroyed by the tevkifat matrahum of the periods following the calendar year. A tevkifat matrahi is determined based on the new Turkish Lirasants in the history of the term as a result of a securities or exchange of securities or other capital markets, which are indexed to the tattoo, gold, or other. If a foreign currency has been exported in a foreign currency, the currency of the tevkifat matrix is not considered to be a difference.

The securities of

Securities and other capital market owners have received such securities if they are to be transferred to a bank or broker. The price and the date of the transfer will be reported to the organization. If the transfer is made to a person or institution, it is also reported to the Finance Ministry that the relevant bank or agent is reported to be notified of the relevant bank or the relevant bank. These statements are also made if the transfer of the same bank or agency to a person's office or institution is physically delivered by the owner or physically delivered by the owner.

As a cost of return, with the registration of

Securities and other capital markets, a bank or a vehicle is delivered as a cost of return, as well as a registration. the owner's statement and the action is reported to the Ministry of Finance.

The return of securities of securities yachts (excluding stock exchange funds) established by theSermayeCapital Markets Code is related to the fund that is related to the The purchase of the stock exchange shares, the purchase of the securities exported by the Treasury, the purchase of the securities that were obtained at the time of the period, and the collection of the periodic returns of the period of periodic returns, full amplysm. shares that belong to institutions and held for more than two years In an overhaul of the bonds and stocks of dividends, these fikra provisions are not applied in the annuials of the stocks.

The amount of tevkix that is covered by this fikra is not included in the statement of the memorandum that will be issued. The Bank and its vehicle institutions declare the tax office until the twentieth day of the month following the tevkifat period with an affidavit to be determined by the Finance Ministry, which has the taxes they are trying to make, and on the twentieth day. They'll pay you back to work.

2) The second number (5) of this Code is the second number (5) of the securities written in the form of the securities issued by the Treasury. Except for those obtained from the property), tax will be raised by 15%, excluding those who are paid to, the bank or the agency, or the real and legal entities that are otherwise available through them. The payment of the proceeds of the securities, which are delivered to banks or through institutions without the cost of the return of the funds, will be paid even if the payment is made through the bank or through the institutions. If the securities are received through a bank or a broker agency, the difference is based on the difference between the impulse and the price of the impulse in this action. It is not a tevkifat on the will of the 94th clause or the 24th clause of the Law on Institutions Tax.

3) Banks and broker agencies, a securities or other capital market vehicle (as defined in paragraph below (1) of the number of shares) except for the securities and other capital market instruments) (1) the number of people who sold them at 15% of the difference between the price of the price and the price at the price of the price of the price of the return they will. If a bank or agent has previously received a bank or a vehicle from an institution, it is based on the export price at the time of the exchange of the exchange. The issued taxes (1) are declared and paid by being included in the declaration of the number.

4) Tax rates of up to 15% were paid by the second fiscant (7), (12), and (14) of article 75, which paid for the real estate of the securities written in (14). It will be done. It is not a tevkifat on the will of the 94th clause or the 24th clause of the Law on Institutions Tax.

5) The actual or legal part of the revenue holder, or whether it is a narrow or full taxpayer, whether or not to have a taxpayer, is tax exempt, and is obtained whether the winner is the exception or not (1), (2), (3) and (4) have no effect on the tevkbill to be made under the provisions of the firecrr. As many as the stock exchange funds established according to the Capital Markets Act, and the benefits of pension fund funds are not (1) and (4), no tevkifat is made under the number (4).

6) The returns that are sold from the securities exported in the foreign monetary type of the tevkifat ratios specified in the numbers (1), (2), (3), and (4) of this Article (2) The Council of Ministers is authorized to increase or reduce the amount of interest income up to the price of interest from the deficit accounts in exchange of foreign currency accounts.

gerçek7), (1), (2), (3) and (4) no actual or isolated statements are issued for earnings that are held in exchange for tevkifata, under the provisions of the fikra. These revenues will not be included in the annual return for the revenues. The revenues obtained within the scope of the trade in trade are under the provisions of the trade gain, and the taxes paid by the tevkif are under the provisions of the taxes payable under the ' 94 clause. Tevkifata is the tax that is calculated on the statements that are declared in the statements of the property. The amount that is paid by the tevkif in the scope of (2) and (3) and (3) is the tax that is calculated on the current account, which is calculated by the tevkif, as a result of the amount that is the result of the amount of money that is the cause of the business.

8) Institutions of securities yacht funds (excluding stock exchange funds) established in accordance with the Capital Markets Law are Institutions The portfolio earnings, which are the exception of the tax, are held at 15% of the amount of tax return on the basis of the loss or inclusion. No tevkifat will be made on this earnings call until the 94th article. The proceeds from the return of this fund or the contributions of the partnership to the relevant fund are not provided for the earnings from the purchase of the stocks. These revenues are not included in the affidavit, provided that they are given an affidavit due to the revenues. Revenues from this product, which are included in the commercialized process, will be covered by this plug.

9) Any type of bond and Treasury bond interest issued prior to the effective date of this Article, and the Mass Housing International and the Privates of Privatisation are covered by the United States. The provisions of these provisions are not applied in the taxation of securities sold or disposal (except for the benefits of Dar-payer institutions, excluding those securities, by disposating of these securities). In the taxation of these revenues, the provisions that apply to the date of 31.12.2005 are applied.

10) The sale or retention of securities or other capital market instruments that were in effect prior to the entry of this material. The revenues obtained in the process (except for the earnings of the Dar-taxpayer, except for the earnings of these securities) are not applied to the provisions of this clause. In the taxation of these revenues, the provisions of the date of 31.12.2005 apply.

11) In this article, the concept of "bank" dated 18.6.1999 and under the Law of Banks of 4389 was the "instrument" concept of the banks in Turkey. It refers to the agency institutions that are in operation in Turkey under the Capital Markets Act of 28.7.1981 and the number 2499.

12) An expression of the securities and other capital markets that passed in this item was exported in Turkey until a special identification was made, and the Capital Markets Registration on the securities or futures exchanges of securities or other capital markets that are listed in Turkey and/or in the stock exchange and options exchanges in securities and futures and options. Even if it does not, it will be exported by Treasury or other public legal entities. It refers to the securities or other capital market.

Banks and agencies are either parties or are, in a specific term, pre-determined price, quantity and quality, or economic or Money or capital markets, including those organized by the financial indicator, are the goods, the precious mine and the term and option commitments to receive, sell, qualify and/or provide the right to sell, sell, and/or obligation. The capital market tool is adhed in the application.

13) The tevkifat listed in the following number (1) in 2006 for the gains in the futures and options exchanges established in Turkey. rate is applied to the rate.

14) In the taxation of revenues that are not covered by the securities that are not covered by 1.1 2006, and which are not covered by the securities. The provisions of the date of 31.12.2005 are applied.

15) The Ministry of Finance is authorized to determine the basis and procedures of the implementation of these provisions.

16) The provisions of this clause are applied until 31.12.2015.

 IS NOT VALID 68. -As of 31.12.2010, the Turkish Jokey Club will receive a 20% income tax return on the payments made as a fee for the horses, jockeys and coaches who have contributed to the organised competition. There is no effect on the Income Tax, which will be paid by the tevkif under the exception of the 94th clause of the payment and the exception of the first receipt (2) of the 23rd Article. Income Tax will be fulfilled by this Club in the fee payments made through the Turkey Jokey Club.

These revenues that are taxed by Tevkif are not given a default declaration. These revenues are not included in the affidavit if they are given an affidavit due to the revenues.

The Council of Ministers of

is authorized to increase or reduce the 20% by up to 25%.

MADE 31. - The first number (12) of the First Section (11) of Article 8 of the Corporates Tax Code dated 3.6.1949 and 5422 has been added to the following number (12).  

12) The institutions that are active in their assets for at least two full years and have been decided to add to the capital from the sale of their real estate earnings.

The capital is being actualized until the end of the second calendar year following the sale of the additional capital. In the event of a futures sale, the first acquisition is considered to be a stock or real estate cost price. Taxes that have not been applied in time with the exception applied to the benefit party that were not added to the capital during this time period are due to a feast of taxes. Two full years of real estate and business stocks and real estate stocks that they owe banks and their guaranties and banks in debt to banks that are in debt to banks. for a period of time, no retention is sought. In the history of the stocks of stocks that have been discredited by the use of the right or the right to use the right of the rthree, the economics of the former stocks are based on the date of the economy. The acquisition of securities or real estate and other institutions that have been in their hands for this purpose is the exception of the benefits of the profits from the sale.

As soon as they are in tight institutions with the institutions that are in full capital capital cities, additional capital gains are not sought, these benefits are private. is held in a fund account. Earnings that were added to the capital or kept in the fund account within the five years; withdrawal without process, transfer to dormitory by narrow-payer institutions, or liquidation of enterprises during that time period (transfer, division and division). Excluding the people), these gains are tax-related, counting the profits that year.

The provisions of the capital increase in this process shall not apply to the fact that the 391st clause of theTürkTurkish Commercial Code is to be actuallymade. The Ministry of Finance is authorized to identify the main and the people in the implementation of the implementation of the implementation.

MADDE 32. - 5422 is the addition of a temporary item that is in place of the number of Kanuna.

IS NOT VALID 35. -1) The default or special declaration for the proceeds of the income tax under the provisional 67 of the Income Tax Code, which is obtained without the unattributed or permanent representatives of the Dar-taxpayer institutions in Turkey.

2) Tevkifata in the scope of provisional 67 nci of the complete Income Tax Code, obtained through permanent representatives of the institutions of the Narrow-taxpayer. No default or private statements are issued for the retained earnings.

3) The securities investment fund and partnerships established according to the Capital Markets Act are in the detection of 2005 corporate earnings; and The stocks that are trading in the Istanbul Stock Exchange are likely to be higher than the average price or the higher cost of the last day that it was in 2005. During subsequent periods, such bonds are regarded as the cost of the receiving end.

MADDE 33. - (r) has been added to the following (r) number of the 17 nci clause (4) of the Value Added Tax Code dated 25.10.1984 and 3065.

R) The assets of at least two full years of assets and real estate and delivery of real estate stocks, which are owed to banks, and their guarantors ' debt. Turnover and delivery of real estate and business shares (including those sold at auction sites) to banks.

teslimleriThe delivery of the items in the Israeli scope with the exception of the delivery of the real estate and business shares they hold for this purpose It's all right. The Value Added Tax, which is not available through a discount until the period of time being loaded and delivered in this way, will be charged to the account period of the current account period or the expense of the Corporations Tax mataposition. is taken into account.

MADDE 34. - The temporary article 22 of the Code 3065 has been reported in the form of a temporary article.

Temporary Article 22. -In the case of the World Universities Sports Games in the city of Israel in 2005, we will be able to use the Israeli Universiade Treasury and Organizing Board with the delivery and service statement of this organization. It is undertaken by the organization committee, which is present at the date of the date, and the delivery of the goods by the Israeli Universiade Games and the Regulatory Board of the goods.

MADDE 35. - The ad-hoc clause in the state of 3065 is added.

INVALIDATE MADDE 23. -The cost of writing and services of computers and equipment to the Ministry of National Sovereignty, delivery and service of these goods and services are available from the Katma DeGer Tax until the date of 31.12.2010. Obscenise.

Taxes that are being downloaded for delivery and service statements made in this scope are lowered from the tax calculated due to tax-related issues. Taxes that cannot be fixed with the result are not returned. The Minister of Finance is authorized to determine the exceptional and fundamental principles of the exception.

MADE 36. - The phrase "The Council of Ministers is authorized to address the taxation measures of the Council of Ministers" at the end of the number 11 (1) of the special Consular Tax Code of 4760 and the Special Consular Tax Code (1) of the number 12, is the number (b) of the number 12 (b). It is said to "download" the "down to half of each commodity" clause in the self, "at the end of each commodity," (d) increasing to the end of " 25%, the phrase added, and (3) is in effect. It will be removed.

MADE 37. - The phrase "87.02 (excluding bus and midibuses)," is added to come before the notation "87.03" in the part of the number 15 (b) of the number 15 of the Code 4760.

MADDE 38. - lists the number of $4760 (I) and (III) numbers that are attached to this Law as shown in the following (2) and (3) rosters.

MADDE 39. - dated 13.7.1956 and 6802 is added to the following (v) to come after the 29th (u) clause of the Law of Expense Taxes.  

v) 5422 coins, including the first case (12) of the first case (12) of the Corporate Tax Code of the Corporations Tax Code,

MADDE 40. - dated 10.7.2004 and number 31 of the City of Büyükşehir Municipality of 5216 is added to the product of the 31st.

In Law and other legislation, dated 27.6.1984 and the Rule of Law of 3030 of Great City Municipalities by Law and Acceptance of Law The laws of the law were made with the law.

MADDE 41. - The following is added to the end of the temporary 2 nci clause of the Technology Development Zones Law dated 26.6.2001 and the number of Technology Development Zones 4691.

The provisions of this article TÜBIRTAK-Marmara Research Center Technology Free Zone, Revenue and Institutions Tax, which operates in this region It is also applied to the maintenance of employees, software and R&D personnel in the region, as well as the fees associated with those responsible for the area.

MADE 42. - A temporary item that is dated 3.1.2002 and to the Code 4733 is added.

NOT VALID ARTICLE 3. -The possibility of selling out of the 2003 product attachment tobacco to the quantity of this Code is generated in accordance with the quantity of 6 ncis, or the amount predicted in the written word, to increase the cost of hunger and increase in hunger centers. Tobacco, which cannot be found, may be sold to the General Directorate within the framework of the express price, which will be determined by the Board and under the terms of the current increase.

Deciding provisions

MADDE 43. - 1) Law No. 6183 and 6183 of the Law of the Law of Amme;

The "tender" of the "awarded property" in the 99th item, "

a", has left 50,000 New Turkish Liramen, "the property said," the tender said. ",

b) "A fine of up to 100 liras" in the second phase of the 114th Amendment "100 New Turkish Liras", "100 New Turkish Liras",

 

2) "800 billion New Turkish Liras" in the first phase of Article 14 of the Code 488 cannot be "refunnable", as well as the "800 billion"

3) Law 492;

a) "5 000 liras" in section 13 of "50 New Turkish Liras", "100 New Turkish Liras" contained in the "50 New Turkish Liras" (c). Lirasday ",

b) the phrase "by making a levy stamp to the relevant paper and documents" in the 25th clause, ",

"in order to file a petition against a petition," the statement said, "in order to file a petition," the statement said, "in the process of filing a petition," the petition was filed under the article ".

"10 New Turkish Liras" in the 63rd clause of "10 New Turkish Liras",

e) article of the article 77 "by making sure that the profits and documents of the documents will remain in the consulates, and by making stamps on the left in the halal state". "at the receipt of the receipt",

f) "residence memorandum, visa and documentation," residence and documentation "," residence memorandum, visa and documentation, " "At the time of receipt of the Minister's draft allowance",

g) on a 106th item, "in order to have a mortar and paper, or a receipt" of the receipt, "or in the receipt of the receipt",

h) on a 112 nci clause, "or in a receipt" of the receipt of the receipt "," or "receipt of the receipt",

i) in a statement 122 nci, the phrase "related to the paper and documentation, or the receipt of a receipt", ",

j) "vents" in the second phase of Article 123 are "200-lira or monthly charges that do not exceed 6 000" "days" or monthly charges 16. the non-payment of a per-charge fee for the company's ",

"

k) "receipt of stamps, receipt" of "receipt" of "receipt",

in the 131 Pearl (Pearl) clause,

l) the "(500) lira" clause in the first phase of the 133rd clause is "500 New Turkish Liras",

m) The amount of "100,000 lira fractions in quantities" of "amounts to 10 New Installs" in the "quantities" of the third party of the Mrelaxer 138th clause,

4) dated 29.7.1970 and 1319 of the Real Estate Tax Laws;

The phrase "50,000 lira" in item 5 is "2,500 New Turkish Lirasants",

b) the "Code of 3030" in the 8th and 18th "Law" of the number of "5216",

C) The "18th" number of the Provisional Code of 19 and 3030 of the Code of 3030 "dated 10.7.2004 and the 23rd of the number of 5216", dated the following:

5) "Law on the Rule of Law in the Administration of the Municipalities of Greater Than 3030 Municipalities", number 17 of the Code 4760 (1). The provisions of the Law on the Law of the Municipality of Büyükşehir Municipality ", and the provisions of the Law of the Municipality of Büyükşehir," the provisions of the Law on the Law of the Municipality of Büyükşehir

6) 6802 of the Law;

egemenlikis the national sovereignty of the service that provides the "service of the service (s) of the service (s) that provide the service" in the first phase of the 39th clause. " except for those who have the right, management, and execution of satellite orbital positions within the scope of the term "," and the term "3030", dated 27.6.1984, dated 10.7.2004 and numbered 5216, " andKanuna,

is "dated 27.6.1984" and "3030", "dated 10.7.2004 and numbered 5216",yerin the 40th clause of 40.

7) The additional 4 articles of the Law on the Right to Pay General Budget Tax Revenue (3) dated 2.2.1981 and to 2380 Municipalities and Bal Special-to-State (s) The number "dated 27.6.1984 and the Law of 3030" was "dated 10.7.2004 and numbered 5216",

8) 193 of the Law;

a) article of the first receipt of article 40 (10) "in terms of the items" in the "toll, cleaning, clothing, and capture",

b) in the second phase of article 48 "Tekele, of course, stamp stamp, national lottery ticket, fuel, company and such" clause " is the national lottery. the ticket, the stream, the company, and so on ",

c) "Do not start 5% of the revenue" in the first quote (2) of the 89th item "do not address 10% of the revenue",

d) the phrase "in terms of the terms" of the first section of the 89th (6) item "in the food, cleanliness, clothing, and capture",

"From 1.1.1999 to 31.12.2004", "between 1.1.1999 to 31.12.2005", "with the will of the securities", The "clause" for the dividends paid to the securities yacht fund folding documents, " the securities of the securities, or the dividends paid to the securities of the securities yacht fund, or the Istanbul Stock Exchange of these funds. In Turkey with earnings from the sale of the stock for the gains made as a result of the terms made in the installed futures and options exchanges ",

f) The phrase "up to 31.12.2006" in the Tentative 5th item is "up to 31.12.2007" and "between 26.7.2001-31.12.2004" "From 26.7,2001-31.12.2005",

9) is a monetary value of 2.6.1934 and up to (1000) lira (2000) up to lira "in respect of the duty of duty" in article 2 of the numbered 2489 Bail Code ", "(1500) amount of money to find when the indicator number is multiplicity by the officer ' s monthly factor",

Noterlik10) on 18.1.1972 and 1512 of the Noterity Code;

A) The "tax, levy, and images" clause in the first phase of the 118th item "tax, levy, and fee-free costs with fees",

"Tax, levy, and allowance", which is included in the first phase of the 119th clause, "costs tax, levy and fees," in the third party, "tax, levy and allowance". the "tax, levy and levy collection" of "tax, levy, and fees," and "collection of free costs associated with taxes, images, and fees",

c) The "levy, tax and picture" clause in the first phase of the 120 nci clause "Tax, art, and levy", and the "levy on the second", the second in the " the tax and image "clause" of tax, art, and levy, and the price of ",

Kullanmalarý11) The 7 nci (1) clause of the Law on the Obligation of Value Added Tax payers to Use Payment Recorder Devices, dated 6.12.1984 and 3100. "They can choose a depreciation rate of up to 100% depreciation." " They can select a depreciation rate of up to 100%, and those who do not have the opportunity to allocate depreciation are at a discount on the completion of the cost of tax benefit. They will. ",

alan12), dated 20.6.2001, and 4684 is a part of the provisional 3 (a) clause of the Law for Devidity in the Ruling Ordinance and Law provision. "These cuts are followed by tax revenues under the Ministry of Finance ' s Finance Ministry, and the allocation of cuts is 6183 of the number 6183 of Amme Creations." These deductions are tax. follow in accordance with the provisions of the tahakkuk and collection provisions in the law

. ",

Veraset13), dated 8.6.1959 and by 7338, the Law of Veraset and Dignity Tax;

a) the first fir of the 4th Amendment, dated 17.9.2004 and with the 8th Act of the Code of 5234 (m), was (m) resuscible to me (n),

b) The number of "Article 532 (3)" of the "Turkish Law" in article 18 is the number of Article 590 (3) of the Turkish Civil Code. ",

14) count 3065;

a) article of article 17 (2) contains the "food, cleanliness, clothing, and capture" of the product (s) in the form of the number (b) of the number of the following.

b) the "Department of Finance" clause in the "Finance Ministry" clause in which the number 17 (2) is the number (d) of the number (d) of the article, is the "

c) The phrase "up to 31.12.2004" in the Tentative 21 st clause is "until 31.12.2006",

15) "Any tax, including the Value Added Tax, to be made," dated 10.11.2004 and in the second phase of the provisional 1st amendment of the Code 5255, " phrase "any tax to be made,",

16) "allocating" the "allotted" clause "of the allotted allowance" in the form of the first quote (f) of the 2 nci clause of the collective Housing Code of 2985 dated 2.3.1984 and numbered 2985 ",  

from the allowance of $29.6.2001, and from the allowance under the 1st of the Code of 4705",  

17), dated 13.10.1983 and numbered 2919 from the General Secretary of the Grand National Assembly of the Grand National Assembly of the Grand National Assembly of the Grand National Assembly of the Turkish Parliament, " register revenue and private funds that are not used by the following year, and the Ministry of Finance is authorized to record private funds that are not used by special grants, and the Ministry of Finance is authorized to save private funds; private funds recorded from the Institutions Tax It is exempt. ",

deðiþtirilmiþtirisdeðiþtirilmiþtir.

Current rulings

MADDE 44. - 1) 356 articles of the Code 213,

2) 16 and 20 items of the Code 488,

3) The final sentence of the second fir of the mutierrer 138 with the 137th clause of the Code 492,

4) 193 of the Law;

a) second key of 76 ncis,

b) The last of the 104th item,

5) The second case of article 2 of the Code 5422 is fourth with the last sentence of the second paragraph (4) of the second paragraph of the 8th. paragraphs,

Ýliþkin6) The People's Bank of Pamukbank, dated 16.7.2004 and 5230, is a State of the People's Bank of the People's Bank of Turkey, and Bazızınşikınkınkınkınkınkınkınkıncıkçıkçıkçıkçıkçıkçınk The second ingredient in the Chapter 11 of the law,

7) dated 7.12.2004 and the provisional 1st of the Law 5272,

Current remains in effect.

INVALID DATE 1. - It is the Finance Minister's authority to determine the essential and the people involved in the work that should be done because of the use of stamps and stamp stamps in the Stamp Tax and Exclusities in the Law.

INVALID MADDE 2. -devirif it is taken over by the Savings Deposit Insurance Fund of a bank that owns or is wholly owned by the Savings Deposit Insurance Fund, to be implemented in between 1.1.2005-31.12.2010, or The profits from the company are undersecretaries of the Establishits.

The Savings Deposit Insurance Fund of a bank that belongs to the Savings Deposit Insurance Fund, which owns or wholly owned the Savings Deposit Insurance Fund, in favor of the bank's, its followers, and other balance sheet line items. process of transfer or purchase, and the transfer of the accumulations made by the Savings Deposit Insurance Fund, which is subject to the transfer of commitments and sales, which are subject to the transfer or sale or sale of the accumulations, refresh, extend, transfer, and break down records, real estate and securities, and the registration and registration of the rights to the Savings Deposit Insurance Fund, or any tax, levy, and levy (including the receiving tax tax), The fees paid to the bank by the Savings Deposit Insurance Fund are undersecretaries of the Bank and the Insurance Mualamines.

Effective

MADDE 45. - This is the Law;

1) 27, 28 pearl items, number 44 (4), number (a), and (5) of the number (5) are temporary, with the 30th clause added to the Revenue Tax Code Article 67 is applied to the Corporate Tax Code with Article 32 (1) and (2) of the provisional 35th article (1) and (2) on 1.1.2006 for the applicable revenue from 1.1.2006,

2) on the date of release of the 29th item for the applicable revenue from 1.1.2005,

3) in the same period that follows the release of article 35 with a tentative 68 on the Revenue Tax Code, with the 30th clause followed by the publication of the article 35.

4) The number of provisional 35 articles (3), attached to the Institutions Tax Code (3), were numbered 31.12.2005,

5) on the release of the 34th item and number 43 (15), effective from 13.11.2004,

6) on the release of number 36 and 37, number 43 (6), number (a), (12) and (13) on the release of number (13)tarihinde

7) on the release date, effective from the third day of article 38, as follows:

8) 40 items were the number (b) and (c) ents, (5) and (7) of the 43rd item (4), and (7) the number of numbers (5) and (b) the number 23.7.2004. is on the date of the publication, effective date,

9) on the date of release of Article 43 (11) to be applied to the 2004 revenue revenue,

10) on the release date of number 44 (7), effective from 24.12.2004,

11) On the release date, effective 1.1.2005,

enters the current process.

Execution

MADDE 46. -The Council of Ministers executes the provisions of this Law.

 

(1)  NUMBER OF NUMERIC RULERS

 

(1) NUMBER OF TABLES

Profits of Stamp Tax

 

I. The inlet'skâðýtlar

 

A. Bands of certain money:

 

1. Mukaandeninges,  Engagements and Guarantees

(7, 5)

2. Kira mukaandenaleas (over cost of lease)

(Bate 1, 5)

3. Bail, collateral, and hohostages

(Bate 7, 5)

4. Predictions and sushings

(In 7, 5)

5. Annuities (including those who have a certain money in a conflict)  

(Bate 1, 5)

B. Explorers that do not have specific money:

 

1. Predictions

(18.00 YTL)

2. Sushings

(18.00 YTL)

3.Tourism exercises between travel agents and travel agentsaralarýnda

 

(100,00 YTL)

II. Decisions and mazbatas

 

 1. Parliaments, official delegations and non-administrative cases are not related to lawsuits, referees and decisions by arbitrators:

 

a) Certain money discreers

(Bate 7, 5)

b) Certain money does not conflict

(18.00 YTL)

 2. Any award decisions made by authorized organs or agencies that are in place of the anti-Islamic law or authorized organs of the institution

(You are tax red and return to this decision if award decisions are not granted to the visa issuance for the visa or number of people.)

 

(Bdab 4, 5)

III. Profits used in commercialized business

 

 1. Commercialized and regularial senses:

 

  a) Emtia bonds:

 

   aa) Makice (Resepse)

(6.50 YTL)

ab) Rehin (Varant)

(4.00 YTL)

   ac) Good at

(1.00 YTL)

   name) Talkt

(0,50 YTL)

b) Constents

 (4.00 YTL)

  c) Denizödüncü

(In 7, 5)

  d) Debit debt, irat in

(Bate 7, 5)

2. Trade documents:

 

  a) Menu and Marese (s)

(6.50 YTL)

b) Balance sheets and contact account summaries for residential apartments and banks:

 

   ba) Balance Sheets

(14,00 YTL)

bb) Revenue tables

(7.00 YTL)

bc) Human account summaries

(7.00 YTL)

  c) Barnabs

(1.00 YTL)

d) Taskli Manifestonüshalarý

(3.00 YTL)

  e) Ordines

(0.50 YTL)

  f) Summary statements given to customs management

(3.00 YTL)

IV. Receipts and other explorations

 

 1. Receipts:

 

 a) Benefits of goods and services taken by official agencies (what are done as an advance) include receipts and bonds issued by people to official apartments, including certain money, due to the due process. to the official circles and accounts of these payments, transferred to accounts or orders to be opened or issued to accounts that are to be opened

 

 

 

 

 

(Bate 7, 5)  

 

b) Maadent, charge, casual, rest, aidat, residency, bonus, food and Service decision, regardless of the cost of the liability, tuition, compensation, and so on. Receipts for money, such as transfusions or orders and transfer of money to the national accounts that are transferred or transferred to and from the orders and to the air if they are not paid by cash.

 

 

 

 

 

 

(Bite 6)

 c) The receipts for borrowed money or this items in maize

 

(6)

 d) Receipts for the money paid to the barrel of formal circles in the British flats

 

(Bate 6)

 2. Beyannabe (This is just an example of a tax tax):

 

  a) Mail from foreign countries liste

 

 

(0.50 YTL)

b) Tax declarations:

 

   ba) Revenue tax returns

(18.00 YTL)

bb) Institutions tax returns

(24,00 YTL)

   bc) Katma dec tax returns

(12.00 YTL)

   bd) Muhtasar declarations

(12.00 YTL)

be) Digit tax returns (except for stamp tax declarations)

 

(12.00 YTL)

c) Statements given to customs administrations

(24.00 YTL)

d) Statements given to municipal and provincial private administers

(9.00 YTL)

  e) Social security insurance premium manifests given to institutions

(9.00) YTL)

 3. In the table, more than 1.00 New Turkish Liras (s) and a summary of the amount of the proportional tax will be deposited in the official circles, sureet and translators

 

 

(0.50 YTL)

 

 

 

 

 

 

 

 

 

 

 

 

 

             (2) NUMBER COUNT

 

 

NUMBER OF I

A CETVELICETVELÝ

 

 

 

      Tax

 

(*) G. T. I do. P. NO

Commodity Execution

Amount (YTL)

Unit

 

 

 

 

 

(Light rugs and mutations)

 

 

2710.11.1100.00

A custom olanlar

2.0000

Weight

 

(Nafta nafta)

 

 

 

 

 

 

2710.11.31.00.00

Aircraft gasoline

2.0000

Litre

 

 

 

 

 

the amount of people that do not exceed 0.013 ounces in the liter)

 

 

2710.11.41.00.00

Less than 95

1,2325

Litre

 

(Uninstalled normal gasoline)

 

 

 

 

 

 

 

(quantity of installed) 0.013 grammns in litres)

 

 

2710.11.45.00.00

Unread (RON) 95 or more, but less than 98

1,2135

Litre

 

(Untitled supergasoline)

 

 

 

 

 

 

 

(for those who do not exceed 0.013 grammens in the amount of time)

 

 

2710.11.49.00.00

RON 98 or more olanlarolanlar

1,3340

Litre

 

(uninstalling supergas)

 

 

 

 

 

 

 

(quantity of bullet 0.013 gram passed in high level)

 

 

2710.11.51.00.00

Less than 98 (RON) 98 what happened                                                                                                                              

 

 

 

(Normal gas)

1,2325

Litre

 

(Supergas with lead)

 1,2325 

Litre 

 

 

 

 

 

((Quantity of bullet passes 0.013 gram)

 

 

2710.11.59.00.00

RON (RON) 98 or more the extra ones                                                                                           

1,2325

Litre

 

((Installed superpetrol)

 

 

 

 

 

 

2710.11.70.00.00

Fuel type jet is near

2.0000

Litre

 

 

 

 

2710.19.21.00.00

Jet is close (Kerosen)

2.0000

Litre

 

 

 

 

 

((For those who do not exceed the sulfur rate of 0.05%)

 

 

2710.19.41.00.11

Engine                                                                                                                                               

0,7795

Litre

 

 

 

 

 

(As of the time, the cumufte rate is not past 0.05%)

 

 

2710.19.41.00.12

Marine Differential                                                                                                                                                      

0,7795

Litre

 

 

 

 

 

(As of first, sulfur) less than 0.05%)

 

 

2710.19.41.00.19

Diaries                                                                                                                                                                                                                             

0.7795

Litre

 

 

 

 

 

(As of the time, the sulfur rate does not exceed 0%, 05%, but do not exceed 0.2%)

 

 

2710.19.45.00.11

Engine                                                                                                                                                         

0,7125

Litre

(*) G.T.O.P. NO:

Customs Tariff in Turkish Customs Tariff Roster NumbersÝstatistik

 

 

 

((As of left, the sulfur rate is 0.05%, but do not exceed 0.2%)

 

 

2710.19.45.00.12

Marine Differential                                                                                                                                                               

0,7125

Litre

 

 

 

 

 

(For those who passed the sulfur rate 0,05%, but did not exceed 0,2%)

 

 

2710.19.45.00.19

DiðerleriDiaries                                                                                                                                          

0,7125

Litre

 

 

 

 

 

(As of first, sulfur) rate of% of 0.2%)

 

 

2710.19.49.00.11

Engine                                                                                                                                                               

0,7125

Litre

 

 

 

 

 

(As of the time to exceed the sulfur rate of 0.2%)

 

 

2710.19.49.00.12

Marine Diesel                                                                                                                                                

0,7125

Litre

 

 

 

 

 

(As of the age, the sulfur rate is 0.2% Passerby)

 

 

2710.19.49.00.19

Diaries                                                                                                                                                              

0.7125

Litre

 

 

 

 

 

(Fuel oiller)

 

 

2710.19,61.00.00

As of the following, the amount of sulphus is 1% Non-translatable                                                                                            

0.1950

Kilogram

 

 

 

 

 

(Fuels) oiller)

 

 

2710.19.63.00.00

AðýrlýkA_e 1% of the amount of sulfur is last but 2% is 

 

 

nonswitched

0.3840

Kilogram

 

 

 

 

 

(Fuel oiller)

 

 

2710.19.65.00.00

Quantity of sulphus as of June geçmeyenler

0.1420

Kilogram

 

 

 

 

 

(Fueel oiller)

 

 

2710.19.69.00.00

As of the following, the amount of sulfur is passed 2.8%                                                                                                             

0.1420

Kilogram

 

 

 

 

 27.11

PetrolOil gases and other gasboard hydrocarbons                                                                                         (2711.11.00.00.00; 2711.12; 2711.13; 2711.19.00.00.11; 2711.21.00.00.00; 2711.12; 2711.29.00.00.11

 

2.0000

kilogram

 

 

 

 

 

 

((Slip)

 

 

2711.11.00.00.00

Doðal gas

 

 

 

What to Use as Proximity In Motor3.5pt;

0,5463

Metrecp

 

Diaries

0.0210

Metrecup

 

 

 

 

 

(Slip)

 

 

2711.12

Propane                                                                                                                                                                                                  

0,4355

Kilogram

 

 

 

 

 

(Sliding)

 

 

2711.13

Bütan                                                                                                                                                      

0,4355

Kilogram

 

 

 

 

2711.19.00.00.11

Staging Oil Gas (L.P. G)

 

 

 

What's Going To Be Burned In Motor Vehicles (Otogaz)

0.6975

Kilogram

 

Digits

0,4355

Kilogram

 

 

 

 


 

 

 

(Gas )

 

 

2711.21.00.00.00

Doðal gas                                                                                                                                      

 

 

 

What's To Be Burned In Motor Vehicles

0,5463

Bcm

 

Diaries

0.0210

Bcm

 

 

 

 

 

(in case of gas)

 

 

2711.29.00.00.11

Propane                                                                                                                                                     

0.4355

Kilogram

 

 

 

 

 

 

 

 

 

(in Gaz)

 

 

2711.29.00.00.12

Butan                                                                                                                                                       

0,4355

Kilogram

 

 

 

 

 

(Oil smell)

 

 

2713.11.00.00.00

Not to be left

2.0000 

Kilogram 

 

 

 

 

 

(Oil smell)

 

 

2713.12.00.00.00

passive

2.0000

Kilogram

 

 

 

 

 

(Oil bitumen)

 

 

2713.20.00.00.19

Digits

2,0000

Kilogram

 

 

 

 

2713.90

Other than oil oil or bitumen minerals derived fromminerallerden(in all cases of 28.03 positions) except for those with carbon immaterial)

 

2.0000

 

Kilogram

 

 

 

 

 

 

B CETVELIK

 

 

 

 

      Tax

 

G. T. I do. P. NO

Commodity B&e

Amount (YTL)

Unit

 

 

 

 

2707.10

Benzol (Benzen)

1,3340

Kilogram

 

 

 

 

2707.20

Tolool (toluen)

1,3340

Kilogram

 

 

 

 

2707.50.90.00.11

Solvent nafta                                                                                                                                         

1,3340

Kilogram

 

(Solvent nafta)

 

 

 

 

 

 

2710.11.21.00.00

White spirit

1,3340

Kilogram

 

 

 

 

2710.11.90.00.11

DiGnorb solvents                                                                                                                                    

1,3340

Kilogram

 

(Resolvers) (Oil)

 

 

 

 

 

 

2710.11.90.00.19

DiðerleriDigits                                                                                                                                           

1,3340

Kilogram

 

(Oil ether)

 

 

 

 

 

 

2710.19239.00.00

Diaries                                                                                                                                              

1,3340

Kilogram

 

(Oil ether)

 

 

 

 

 

 

2901.10.90.00.11

Hekzan

1,3340

Kilogram

 

 

 

 

2901.10.90.00.12

Heptan

1,3340

Kilogram

 

 

 

 

2901.10.90.00.13

Pentan

1,3340

Kilogram

 

 

 

 

2902.20.00.00.00

Benzen (Benzol)

1,3340

Kilogram

 

 

 

 

2902.30.00.00.00

Toluen (Toluol)

1,3340

Kilogram

 

 

 

 

2909.19.00.00.13

Motil tersizer bust ether (MTBE)

1,3340

kilogram

 

 

 

 

3811.90,00.10.12

Light mineral patches for minor mineral oil

1,3340

Kilogram

 

 

 

 

 

Organic mixed solvents and integrators that are not specified or not in place of the field; paint and tax moussekullanýlan

 

 

3814.00.90.00.00

Diaries

0,0653

Kilogram

 

(Except those with buff acetate ones)

 

 

 

 

 

 

38244.90.40.00.00

Anorganic mixed solvents and integrators for vernics and similar products

0.0653

Kilogram

 

 

 

 

 

((Live lies)

 

 

2710.19.71.00.00

Special push to betutulacakwill be held olanlarolanlar

0.3500

Kilogram

 

 

 

 

 

(Prohibit their }yaðlarý

 

 

2710.19.75.00.00

olanlarolanlar2710.19.71.00

0,3500

Kilogram

 

 

 

 

 

(Live)

 

 

2710.19.81.00.11

Based on gasoline engine oil                                                                                                                 

0,3500

Kilogram

 

 

 

 

 

(Live, lies)

 

 

2710.19.81.00.12

Sea diesel engine emitting diode                                                                                                                       

0.3500

Weight

 

 

 

 

 

(Live }

 

 

2710.19.81.00.13

Compressor patch

0.3500

Kilogram

 

 

 

 

 

(Live patches)

 

 

2710.19.81.00.14

Type of turbine oil on                                                                                                                           

0.3500

Kilogram

 

 

 

 

 

(Prohibit }

 

2710.19.81.00.19

yaðlar

0.3500

Kilogram

 

 

 

 

 

(Live)

 

 

2710.19.83.00.00

Hidrolikyaðlar

0,3500

Kilogram

 

 

 

 

 

((Live spread)

 

 

2710.19.85.00.11

White patches                                                                                                                                            

0.3500

Kilogram

 

 

 

 

 

((Live)

 

 

2710.19.85.00.12

Sat paraffin (Rice oil)                                                                                                                          

0,3500

Kilogram

 

 

 

 

 

(Live, lies)

 

 

2710.19.87.00.00

Digit oil and reductoryaðlarý                                                                                                                

0.3500

Kilogram

 

 

 

 

 

(Prohibit age; other)

 

 

2710.19,91.00.00

Metal processing, removing and removing components, anti-dumping, anti-dumping Lies                                                   

0.3500

Kilogram

 

 

 

 

 

(Prohibit their }yaðlarý

 

 

2710.19.93.00.00

Electrical isolation heats                                                                                                           

0.3500

kilogram

 

 

 

 

 

(Prohibit age; other)

 

 

2710.19.99.00.11

Kigzag                                                                                                                                      

0.3500

Kilogram

 

 

 

 

 

(Live)

 

 

2710.19.99.00.12

SoðutmaSoðutma

0,3500

kilogram

 

 

 

 

 

(Prohibit age; other)

 

 

2710.19.99.00.13

Auto-installyaðlarý                                                                                                                                                         

0,3500

Kilogram

 

 

 

 

 

(Live)

 

 

2710.19.99.00.14

Digitsyaðlarý

0,3500

Kilogram

 

 

 

 

 

(Live, lies)

 

 

2710.1999.00.15

Differential Emitting Diode                                                                                                                            

0.3500

Weight

 

 

 

 

 

(Live }

 

 

2710.19.99.00.19

Diaries                                                                                                                                                 

0.3500

Kilogram

 

((Base-based)

 

 

 

 

 

 

2710.19.25.00.00

Diaries                                                                                                                                                   

0.6655

Litre

 

 

(3) NUMBER OF RULERS

 

NUMBER III

A CETVELECETVELÝ

align="center "style = 'text-align:center' > 

 

 

275.6

G.T.A.P. NO

 

 

Commodity Israel

 

 

 

Tax Rate (%)

Max Tax Amount (YTL/Litre)

 

2202.10.00.00.13

 

Coke Gazzes

 

25

 

-

2203.00

Birads

63.3

0, 7950

22.04

Fresh grape (including forces with forces); grapes (except for those in position 20.09)

 

63.3

 

1.5000

 

2204.10

 

Bubble arches

 

275.6

6.0pt' >6.0000

 

 

 

22.05

 

 

 

Vermut and other fresh grapes (excluding plants or flavours)

 

 

 

12, 8000

 

2205.10.10.00.00

 

Alcohol rating is% as of volume 18 or less

 

 

275.6

 

 

9, 9000

 

2206. 00

 

Fermente is left drink (including Elma head, pears, honey, honey), which does not specify or take place in the location of the description non-alcoholic drinks with internal and fermented drinks

 

 

 

 

 

275.6

 

 

 

 

 

1.5000

 

2205.10.90.00.12

 

As of the volume of alcohol degree More than 22%olanlar

 

275.6

 

25,0000

 

2207.20

 

Regardless of alcohol level, alcohol and other alcoholic beverages (regardless of alcohol grade) are added to the alcohol level. excluded ethyl alcohol)

 

 

275.6

 

 

 

25,0000

 

22.08

 

Not less than 80% of alcohol grade ethyl alcohol; alcoholic beverages, liquors, and other alcoholic beverages (2208.90.91; 2208.90.99 Alcohol rating of less than 80% as of the volume of alcohol) except for untreated ethyl alcohol) (2208.20, 2208.50, 2208.60, 2208.70, and 2208.90)

 

 

 

 

 

 

275.6

 

 

 

 

 

 

25,0000

 

2208.20

 

alcoholic beverages obtained with the path to the grape or grape cibside

 

 

275.6

 

 

18,5600

 

2208.50

 

Cin and left raccoon (Geneva)

 

275.6

 

13,3000

 

2208.60

 

Votka (2208.60.91.00.00, except 2208.60.99.00.00)

 

275.6

 

13, 3000

 

2208.60.91.00.00

 

What happens in containers that do not exceed 2 liters of Muhtevasi (Alcohol rating is 45.4% as of volume) more than)

 

 

275.6

 

 

25,0000

 

2208.60.99.000.00

 

Muhtevasi 2 liters elapsed those in the containers (more than 45.4% of the degree of alcohol degree)

 

 

275.6

 

 

25,0000

 

2208.70

 

Liders

 

275.6

 

13, 9200

 

2208.90

 

Digits (except 2208.90.48.00.11, 2208.90.71.00.11except)

 

275.6

 

25,0000

 

2208.90.48.00.11

 

Raccoon

 

275.6

 

12,7714

 

2208.90.71.00.11

 

raccoon

 

275.6

 

12, 7714

 

 

 

 

 

 

 

 

 

 

B CETVELIK

G. T. I do. P. NO

 

 

 

Commodity Description

 

 

 

Tax Rate (%)

Matu Tax Amount (YTL)

Unit of Measure

2402.10.00.00.00

 

cigars containing tobacco, open cigars and sighurloles

55.3

0,1100

  1 Gram

 

2402.20

 

Tobacco containing tobacco

55.3

0.1100

1 Adet

 

2402.90.00.00.00

 

Digits (Pulos made of tobacco replace cigars, high cigars, cigarettes, and water). cigarettes)

 

55.3

0,1100

1 Gram

 

2403.10

 

XX_ENCODE_CASE_CAPS_LOCK_On smoked tobacco (do not contain substances replaced by tobacco at any rate)

55.3

0,1100

1 Gram

 

2403.99.10.00.00

 

Enquilify and remove tobacco

55.3

0,1100

1 Gram