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178 Numbered And With Some Laws Law Clause Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. Some Laws And In Law Provisions Pertaining 178 Land

Original Language Title: BAZI KANUNLARDA VE 178 SAYILI KANUN HÜKMÜNDE Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. BAZI KANUNLARDA VE 178 SAYILI KANUN HÜKMÜNDE KARA

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IN SOME LAWS AND LAW OF 178 LAWS

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.


IN SOME LAWS AND LAW ENFORCEMENT OF 178

MAKING A DECISION IN THE DECISION

ABOUT LAW

 

Kanun # 5228      

 

Acceptable Date: 16.7.2004      

 

MADE 1. - dated 4.1.1961 and the third storm of the No. 15 Code of Tax-Usul Code of 213.

Finance Minister, due to the number of people who are exposed to the region, county, county, mahal or afte, will cause a major reason for their reputation, and so on are authorized to identify those who cannot be fulfilled from their tax homework. This authority can also be used as a reputation for tax types and places of business; collecting statements, setting new returns, and removing the obligation to issue an affidavit.

MADDE 2. - The number of 213 is the first and third fives of the 17-point Code.

is a part of the statutory period, a statutory period of time, for those who will not be able to fulfill their duty of duty for tax treatment. If there is less than a month, the Finance Minister can be granted a proper deadline.

The Finance Minister has authorized access to the regions, provinces, districts, or industries, as well as to the site of the matter, whether or not it is fully transferred to the neighborhood. It can also use the reputation of a group of people who have a reputation as a part of their group.

MADDE 3. - The article 28 of the Code 213 is added in the "Mail or electronic delivery of the tax statement", and the following are added to the material and material.

If the statement is sent electronically, it is regulated in electronic environment and is authorized to submit an affidavit or electronically It is transmitted in an electronic environment to the actual or legal entity. This message is substitutable for the payer of the pharakuk.

The implementation of this Article will be determined by the Ministry of Finance.

MADDE 4. - The number of 213 is known as the sixth form of the Code, which is the 111-point-of-pearl.

Ministry of Finance; any tax on the part of the United States, which is covered by this Law, and any tax on the part of the settlement period after the disaster date. They are authorized to extend the payment periods of the taxes, which are subject to the declarations of punishment and delay, and for the payment of the duties of this Law on the third section of this Code for a period of less than one year from the date of the end of the term. This authority can also be used by detecting damages from region, city, county, mahal and disaster, or disaster damage or tax types, as well as different times. 

MADDE 5. - The number of 213 is the third party in the Code, which is the third party.

vergilereThe period of time, exceptions, or exemptions for taxes that do not result in the exception of the February exception or the exemption applications are reported. From the beginning of the calendar year, following the date that was followed.

MADDE 6. - The number of 213 is added to the third storm of 160 articles, and the end of the matter is added to the end of the material.

An application that is not present in the notice of notice is not found in any known addresses as a result of the detection or investigation of a user that is not in the report. And without the knowledge that he continued to operate at an address, he authorized the tax review of the taxpayer's facility to create fraudulent documents for the purpose of organising a false document, although he was not involved in a commercial, civil, and professional activity. identify with the regulated report and the payer registration If a report is specified in the report that does not need to be specified, then the amaleff (including the matrahlme or mattrahsz declarations) is an unfilled name and the payer is discharged from the tax circle. This situation is also reported to the relevant public institution and its establishment and to the parent organization of the public institution.

The promotion of theMükellefiyetPayer Registry is in operation after this date, such as whether or not it will destroy its obligations to the period prior to the expense of the taxpayer. It does not apply to the taxation of these periods and the failure to prosecute the fraudulent document regulation and prevent penalties for any of those who have done the actual work.

This material includes documents and documents that have been used or updated by the credentials of those who have been discharged from the liability of the liability. Information about the payment recorder devices are announced with the tools to be determined by the Ministry of Finance.

The Finance Minister is authorized to determine the procedures that apply to this matter.

MADE 7. - The 213-number code is located in the United States, along with the 215 section of the Code.

to hold Turkish and use Turkish Parasi

Article 215. -One. The ledger and records to be kept in Turkish according to this Law are mandatory. However, registration of Turkish records can also be done in the books with the registration of the books. These records may also be made to other notebooks that will not be reported to be tax-maver.

2. a) The Turkish currency is used in the record and documentation. Documents can also be organized according to the foreign currency, with the Turkish money being shown. As many as there are no reports of Turkish parsnip in the documents named for the country's future.

b) The Turkish lira and its counterpart were fined at least 100 million US dollars, or its counterpart, paid for by the Turkish-related period of defrost, as well as the capital (paid capital of the domesticants that were established in Turkey). At least 40% of the capital's residence can be allowed by the Council of Ministers, which belong to people who do not exist in Turkey, who are not in the legal and business central Turkey, and to hold their records with a currency in the Turkish currency. The Council of Ministers is authorized to reduce or increase the number of these had and the proportional to the separation of sectors until the end of the month. They are required to keep a record relative to the Turkish currency from the account period following the period of account that these people have been violated.

A) The transactions with the Turkish currency are translated into the currency related to the Turkish Republic Central Bank currency exchange rate of the day. In the first day of the month that the declaration should be given, it is determined by the establishment of the first day of the month that the declaration should be given, according to the currency of the precious parts of the precious. Turkish Lirasate amounts are also used for tax payment, crop, and restitution.

bb) These taxpayers may not be able to make an inflation correction under the receipt of the acquis 298 (A)) as long as they keep records with other currencies. If they continue to register with the Turkish currency, they cannot take advantage of the provision of the provision for three years.

MADDE 8. - The number of 213 Code 257 is the first number (4) of the number of items, and is added to the end of the material and is added to the end of the matter.

4. According to Article 149 of this Law, tax returns and notices were requested from those who had to provide information, including internet, electronic signature or other security tools, including the internet. to allow for the delivery of electronic information in the vehicle and environment, to allow or to bring in the permission of the statements and notices to be submitted by the authorized real or legal entities, in the transfer of the statement, notice and information with the format and standards to sleep, the application of the principles and principles is determined To apply this obligation to separate statements, notices, or information statements, enforcers, and the reputation of their business,

The first instance (4) has the number of statements and statements authorized by the Finance Minister to be submitted by the authorized real or legal entities Statements and statements sent in electronic environment (with the registration of a special commitment between the taxpayer or the tax custodian) in the electronic environment if the permit or obligation is brought in, in the case of a taxpayer or tax It is given by its custodian.

MADDE 9. - The phrase "in the history of corrections" (in the history of "revision") of the number 298 (A) of the number 298 (A) of the Law of 213 is the second sentence of the fifth part of the fifth person. The number (9) has been added to the storm, and the number (9) has been added to the storm.

However, inflation differences in equity items can be caused by late correction or could be added to the capital by corporate tax payers; this The process does not count for a profit.

9. The debate is continually being pushed out; for gold, maintenance, and immunes, the taxpayers will have the inflation fix listed in this view (1) as the number of people who are in the role.

MADDE 10. - The following is added to the end of the end of the number 355 per cent of the Code 213.

Collection and payments to each of the taxpayers who do not comply with the need to make a deposit with documents held by banks, similar financial institutions or postal administers. less than 5% of the sentences applied according to this item for each execution, and 5% of the amount of special irregularities in the matter is cut. In this way, the third-party provision is not imposed on the criminal charges.

MADE 11. - The provisional 25th Amendment of the Code 213 (c) has been added to (3) below, (3), (g) the second sentence of the self, (h) the following sentence and the end of the clause (l) is added.

3) If the non-Reel financing cost is untestable, the method specified in the bottom line (1) may also be used. Amortization of the non-reel financing cost from the cost or the cost of the non-depreciation that is not expired, in 2004 and subsequent periods, in the return of the period earnings per year and in the year. is taken into account.

However, inflation differences in equity items can be caused by late correction or could be added to the capital by corporate tax payers; this The process does not count for a profit.

However, those who do fix it will not be able to allocate more than the amount of depreciation or more than the amount that can be allocated by this Code.

l) If the items that are corrected in this matter are disposed of, the cost of the inflation correction cost is known to be cost. If sold at a price below the revision of the non-depreciation of non-amortization, the damage was made to the detection of damage, income, or corporate tax on the difference between the right and the prefixed-revision. Not available.

MADDE 12. - The 6183 count of the 6183 count of the Amme Credits is added to the product in order to come after the first receipt of Article 62 of the Law on the Allowance of the Evacuation Order.

Search for the current, field, and scope of the assets to be made available for the detection of goods to be foreclosed in the pursuit of the Finance Minister's immediate receivt the type of amme receivng that will be made and the authority is authorized to determine the amount. This authorization can also be used as a credit for the administration of the administration.

MADDE 13. - The number of 7 nci (1) clause of the Law, dated 6.12.1984 and of the 3100-Value Added Tax Payers Obligation to Use Payment Recorder Devices, is the number of the number (1) of the Law.

1. They can select a depreciation rate of up to 100% for the payout devices that are paid to use for the use of the payers.

MADE 14. - The 13th amendment of the $3065 Value Added Tax Code was described in "Tools, the precious mineral and oil searches, and the exception of national security expenditures and benefits", including the property of the property (b). It has been reorganized, (c) has been disinfused and added to the end of the matter, with the benefits of (e) and (f) in the product.

b) Services in ports and airfields for marine and air service vehicles,

c) Search, execution, enrichment, and refining activities of gold, oil and platinum, and oil exploration by the provisions of the Petroleum Code of 6326 Delivery and services of these activities, including the services of  

, in order to be operational,  

e) The construction, renewal, and expansion of ports and air squares are the same as those who have made or made the most of the people who have made it. Delivery of goods and construction of construction,

f) The Ministry of National Defence, Gendarmerie General Command, Coastal Safety Command, Undersecretary of Defense Industries, Undersecretary of National Intelligence, Police Department Aircraft, helicopters, ships, submarines, tanks, banners, missiles, weapons materials, equipment and equipment for the national defense and internal security needs of the General Directorate and the General Directorate of Customs Enforcement, including aircraft, helicopters, missiles, tanks, weapons, missiles, equipment, and equipment. systems, software, production, production, and Delivery and services, including assembly, spare parts, maintenance-repair and upgrade, and delivery and delivery of these delivery and services to those who are realising, the quantity and the qualifications are approved by the above services.

The Council of Ministers of

is the minimum in the 213-number Tax Procedural Law of 213, as the minimum amount required in the relevant year. It is authorized to determine and increase the amount of this amount up to two times the amount of the water. The Ministry of Finance is authorized to identify delivery and services that will be subject to the exception, and to determine exceptional and essential principles.

MADE 15. - the number 17 of the Code 3065 (2) has been reported in the same way as the number (b), and the number of (e) bendi was added, (f), (g), (i) and (m), and (o) the number of other (o) the number of other things that were added to the receipt. and (p) are added.

b) Not to exceed 10% of the capacity of the University and the higher and private schools with respect to the provisions of the Law, dated 8.6.1965 and the number 625. The cost of all goods and services that are not available at the cost of the cost of payment, including the cost of the cost of goods and services that are counted in the first phase, are not cost of the goods and services that are counted. with the help of the poor and the poor and the poor. In accordance with the Ministry of Finance and the Ministry of Finance, it is the delivery of materials that are printed in the framework of the Ministry of Finance, as well as the principles of the

e) license, permit, approval and similar services for the purpose of the business and installation of a public institution. to be used by these installations (except for motor registration license plate delivery), by these installations.

f) The delivery and services made by the Mint and Stamp Matbaası, and the lottery, the digital lottery, which is held by the General Directorate of the National Lottery, immediately win and services. The other games are being tertired or played,

g) Bottom line, bullion, pricious taels (diamonds, pillion, ruby, emerald, topaz, sapphire, zebercet, pearl, cubic virconia) foreign exchange, money, stamp stamp, değerli the delivery of profits, stock, bond, metal, plastic, rubber, rubber, bowl, glass scrap and horses (including cults derived from scrap metal), 

) Services provided in free zones,

m) under the Banks Act, with the delivery of goods and rights to the Savings Deposit Insurance Fund and the Savings Deposit Insurance Fund (at the auction site) part of the business, including the selling of this Fund, the administration and rights of the goods and rights (including those sold at the auction) that have taken over from the site, and the companies that have taken over the controls and controls with the exception of the company's The funds of the funds of the Fund will be held at the auction. including those sold),

This exception is applied to the amount from the execution of the Fund to the Fund.

o) In customs services with customs services and temporary storage locations; customs services are provided; import and export are given to the goods for goods. to rent storage and terminal services, and to rent volumes such as storeroom and search of these locations, such as storage and storage,

p) the construction of the Treasury and the iris-right facility made by the General Manager of the Treasury and the Arsa Office of the Treasury.

MADE 16. - The number 18 (1) and (2) of the 3065 Code of the Code is to be changed in the same way as the number of the following numbers.

1. Those who made an exception to the tax may request that they have a tax return for the types of actions they will specify by writing to the relevant tax office. This claim has been specified in the petition and is scoped to the completion of the execution of the execution after the petitions date. As much as it is, there is no need for the ongoing business of the taxpayer.

2. In accordance with the provisions of the Council of Ministers and of the Council of Ministers, the associations and services of the Council of Ministers, excluding the exceptions to the delivery and services they perform, except for the exceptions to the delivery and services of the 17 ncis (1) and (2) the number (1) above (1) above is not applied for exceptions to the number of numbers (3) and (4) number (s).

MADDE 17. - The 30th of the Code (c) of 3065 has been reported in the same way of the year (c).

c) The earthquake, flood disaster and the fire caused by the Ministry of Finance to cause the fire as a result of the fire, which is a weak commodity, except for those who are the result of the fire. Value added tax,

MADE 18. - The sentence above in the first phase of Article 48 of the Code 3065 is added.

However, the discount about the discount is given to the tax office in which the subject is involved in the free navigation and is given to the next taxation periods. The added genius tax paid according to the statements (except for those that are paid by the responsible party), is not paid at all, or the value added tax, due to incomplete payment, is thought to be the added tax.

MADE 19. - The provisional 19 items of the Code 3065 are to be reported in the same way in the United States.

Temporary Article 19. In the framework of the international understanding that Turkey is a party to, the people who organize the meetings will be held in Turkey for this purpose, with the delivery and services of the foreign delegations that have been put into these meetings and their tasks. The delivery and services to be made under the scope of the iframe are understated by the added tax until 31.12.2005.

Taxes on the goods and services delivered 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 Council of Ministers was able to determine the minimum amount in the 232-issue Code of Tax-Usul Code of 213, to determine the minimum amount in the implementation of the exception and increase the amount to twice as long as it has been set. authority.

The Finance Minister of

is authorized to define delivery and services of meetings, set up exceptional and essential, for example.

MADE 20. - The ad-hoc clause in the state of 3065 is added.

IS NOT VALID 21. -As soon as the General Manager of Karaways, the general manager of the Forest with the General Manager of the Forest is undersecretary of value added tax until 31.12.2004 as soon as the property of the property is registered in the fixed amount of the property.

MADE 21. -4760dated 6.6.2002 and the 7 nci (2) clause of the Special Consular Tax Code of 4760 is located in the same way as the number of the number of people.

2. (II) the number of records and testis in the list of records;

a) 87.03 (excluding the engine cylinder volume 1,600 cm³), 87.04 (excluding the engine cylinder volume 2,800 cm³), and 87.11 G.T.A.P. The disability is 90% or more than the disability and disability,

b) 87.03 (excluding the engine cylinder volume 1,600 cm³), 87.04 (excluding the engine cylinder volume 2,800 cm³), and 87.11 G.T.A.P. By the disabled and disabled people who have made the right-to-use special tailor-made tailor-made contact with the purpose of using it in person.

Initial power for a single year at a time,

MADDE 22. - The number 12 of the Code 4760 (2) is the number (b) number of the number (b) and the number (4) is the number of the number (4) in the same way as the number of the number.

b) (III) to reduce the number of items in the list to half of each commodity, and (A) four times (B) rosters for the goods in the ruler. To increase the goods to the goods, to reduce the receipt by the amount of the goods at each cost, (A) up to a factor of the goods on the ruler's two floors (B) the goods in the ruler, the goods of the goods, the properties, the price. groups were different compared to alcohol grades and drinking alcohol. the tax rate and maximum tax amount to determine the tax amount, apply only one of each item on the list, and the receipt of the special consumption tax, calculated only if the proportional tax is applied, should not be less than the amount of tax To put the next step in the system,

4. (I) if the receipt of the receipt applied for the goods in the numbered list is determined to be different from that of the Council of Ministers of the number (a) of this Article (2). The Ministry of Finance will use the return of tax differentials, the tax to the payer or the tax party, to the application, request for collateral, the type, amount and solution of this collateral, and the return of the tax with the principles and principles Authority and essences are authorized to determine.

MADE 23. - The number 15 of the Code 4760 (2) is the number of the number (b) of the number (b), which is the number of other things.

b) (II) the record and registration of the goods in the list is between 87.03 or 87.04 (excluding "Diaries" group) within the first date of the year. If the goods were returned to the goods in their positions, the first time the goods were originally paid by the tax on the basis of the matrah and the registration, the registration and registration of the current and the registration of the property. through the ratio applicable to the commodities that are being returned in its history, this at the time, the private consumption tax is received.

MADE 24. - The number of $4760 (I) in the list (A) is 2710.19.25.00.00 G.T.A.P., the property is removed from the ruler (A) with respect to the ruler, and the clause enclosed in parentheses is attached to the number shown (1) as shown in the number of the It is added to the ruler of the list of 4760 numbered (I) numbers (B).

MADE 25. - The commodity and tax rate at 87.03 G.T.A.P. "30, 52, 75" in the number 87.03 G.T.A.P.S. "27, 46, 50" is shown in the list of numbers (2), shown in the number of tax rates that are numbered from (II) to the right of the Code. It has been reported in the same way.

MADDE 26. - The number of 4760-numbered (III) listed (3) is the same as shown in the number of rosters.

MADE 27. - The property dated 31.12.1960 and the number of Revenue Tax Laws of 193 were reorganized in the same way as the property of 20 nci.

The exception of the benefits of my education and educationiþletmelerinde

Article 20. -The gains from the promotion of pre-school education, education, private education and secondary education, private schools, and the period of higher taxation within the framework of the Ministry of Finance to determine the Ministry of Finance by the meeting of the Minister of Finance. It's from income tax. The city of Istisna is starting from the taxation period when schools are operational.

MADDE 28. - The 193 count of the number of the Revenue Tax Code, together with the 89th clause, is the current state of the year.

Digit discounts

Article 89-In the course of the income tax statement, discounts can be made on the income tax statement from the following:

1. 10% of the declared income (5% of the declared income for insurance premiums in the individual pension system) and the waste of the annual fee, the cost, death, and small children's life, death, accident, and The contribution of contributions to the individual pension system, such as illness, disability, animosity, dosium and Tahsil, and the contribution of the contribution of insurance or pension to the individual pension system (insurance or pension of Turkey in Turkey). The amount of premium and contribution income is achieved by the fact that it is not available for you to have a full amount of money. If they or their children are given a separate account, their premium and contribution share is provided if they or their children are given a separate statement, whether they are paid or their children are given a separate account, with the cost of being paid and the charges for the gross amount of income. will be downloaded).

The Council of Ministers is authorized to increase the rates that are included in this part and to re-establish the specified line for the specified amount not to exceed the two times the amount of the current amount.

2. 5% of the declared income is expressed in Turkey, and as a result of its own and small children, the payer itself and its small children are provided with documentation that will be taken from real or legal entities with income or corporate tax liability. The charges, which are paid by tax cuts due to the expenditures and expenses of the 121st clause, are not able to reduce their expenses by taking advantage of this provision, due to the cost of the tax and the expenses of the reward.

3. Annualized discount calculated on the basis of the basis of the 31-item (s) declared in free professional activity or by the basis of the basis of the basis of the basis for which the simple duly taxed örülülü is liable for free trade. The service will also benefit from the erbabu.

.

4. Public and private budget public administrations, provincial private administrations, municipalities, villages and public benefit associations and the Council of Ministers shall have a total of 5% of the income to be declared at the time of tax relief for the Council of Ministers (% for the priority of the priorities). 10), making sure that the victim was involved in the receipt of the reel.

5. General and private budget public administrations, provincial private administrations, municipalities and villages, and children's home with the other dormitory, not less than capacity for school, health facilities and a hundred beds (fifty beds in the wake) capacity. All kinds of things made for the construction of a nursing home, a nursing home and a rehabilitation center, or whatever it was made for the construction of these facilities, to continue the activities of existing facilities. It's all cash and mirrors and yardage.

6. It is complemented by the cost of the cost and principles set out by the Ministry of Finance to the associations and foundation of which the poor are operating in order to help with the help of the poor.

7. Public and private budget public administrations, provincial private administrations, municipalities, villages, public benefit associations, the foundation of the Council of Ministers and the institutions and the institutions engaged in scientific research activities as well as tax relief activities. supported or supported by the Ministry of Culture and Tourism;

a) realisation of non-commercial national or international organizations in culture and art activities,

b) The culture, art, history, literature, architecture and non-tangible cultural heritage of our country's accumulation of civilization, or book, catalogue, brochure, film, cassette, CD and DVD for the country's knowledge. Preparation of visual, personal or printed materials, including those produced by means of magnetic, electronic and science technology, to compile and disseminate related compilation and research, domestically and domestically, and with the profile of the description,

c) Write and transfer rare works to the Ministry of Culture and Tourism, with the protection of rare works and electronic media.

d) The maintenance, repair, construction, restoration, restoration, restoration, reconstruction projects and transport of cultural assets under the 2863-numbered Culture and Nature Protection Act. To their job

e) Recovery excavate, scientific excavate, and surface search,

f) To protect the place of Turkish cultural assets at home, or to bring cultural assets belonging to our country to Turkey,

g) To make the cultural inventory available,

h) 2863 of the following cultural assets and fine arts and products and artefacts in the fields of traditional and traditional handicrairs to the Ministry of Culture and Tourism. and how they are trusted,

i) The non-concrete cultural heritage, fine arts, cinema, production and activities in the fields of traditional handicrave and activities in these areas, education or practice centers, workshop, to set up a studio and film plateau, balance and repair, supply of all kinds of tools and equipment to the film production,

With cultural and artistic activities such as cinema, museum, art gallery and cultural center, cultural and artistic activities such as cinema, theatre, opera, ballet and concert will be exhibited. Construction, repair, or modernisation,

For this purpose, the 100% of all media and assistance for this purpose is up to the half of the Council of Ministers, regions and types of activities. is authorized to download or up to the legal rate).

8. The Law on the Law and Tasks of 3289, the General Directorate of Youth and Sports, dated 17.6.1992 and the 3813 Turkish Football Association, the sponsorship of the Law on the Law and the Tasks of the Turkish Football Association; the amateur sports branches. for professional sports and 50% for professional sports.

9. "R&D discount" to be calculated at the rate of 40% of the amount of research and development expenditures for the exclusive new technology and information that the taxpayers are realisting within their execution.

, subject to non-related expenses of investigation and development activities and non-operational depreciation and development. The R&D discount will not be calculated over the shares issued from the depreciation amounts calculated for the economic terms. The Ministry of Finance is authorized to determine the required documentation and procedures to take advantage of the application with the scope of the expenditures to benefit from the R & D discount.

If the product is not made of cash, either the product or the right of the product or the right, or the Tax Procedure Code, if you have the right or right to contact the subject of the help. According to its provisions, the Recognition Commission is based on what will be identified.

MADDE 29. - The number 1, (7), (8), (9), and (14) of the 193-number of the Code is the first of its paragraph (8), (9), (14), and (14) in parentheses in parentheses.

(The associations and foundation established by law, the foundation of tax relief when the Council of Ministers is defined, associations and associations with associations that benefit the public interest); The rooms, exchanges, professional organisations and their parent organizations, including those who are paid to full-payer institutions with associations and foundation, excluding those who have been accepted as associations and foundation in tax practices such as political parties, retired and yardwork, and so on.

MADE 30. - The following (8), (9), (10), (10) and (11) are added to the 8th, (9), (10) and (11) of the Corporate Tax Code of the Corporate Tax Code dated 3.6.1949 and 5422.

8. The benefits of pre-school education, education, private education, and private schools with private schools, and tax breaks for the foundation of tax breaks or public benefit associations, are related to the benefits of the development of rehabilitation centers, related to the public. Under the terms of the Ministry of Finance and the principles of the Ministry of Finance, the period of taxation is undertaxed by the institutions of the state. The city of Istisna is starting from the taxation period when schools are operational.

9. A company that is anonymous or limited in the state of law and limited company that is not in Turkey (except for the financial leasing or financial leasing of any kind of securities), has been held to the capital by the time the profits are obtained. At least 20% of the institutions that have been involved in at least two years, or at least 20% of the country's national tax code, are provided by the country's tax code, which is at least 20% (in terms of the actual funding or insurance) of the country's tax code. at least, the corporate tax-like tax burden on the corporate tax rate applied in Turkey) They obtained at least 75% of their earnings through their earnings, which were in trade, agricultural or free trade, and until the date of the resulting taxation period should be given to Turkey by the time it should be given. They were transferred by the company they were transferring.

10. The country has obtained the country's tax and permanent representative (except for those who have offices or permanent representatives of real estate, or permanent representatives) in the country's home. At least 20% (at least 20 per cent of the main activities in the main activity or the corporate tax on the corporate tax), at least 20% of the statutory tax burden, and at least 75% are effective, agricultural, or free. the year of the taxation period in which the profession is qualified and achieved The gains they transferred to Turkey by the end of the third month following the date of the corporate tax return.

11. At least two years, 75% or more of the active sum of the active sum of the law and the business of companies that are not in Turkey, either anonymous or limited, for at least two years of the date of the winner, the financial leasing or leasing of the actual business. a total of 25% of all types of securities, excluding any kind of security, of any kind, or the legal or business center of the company's office, with 75% or more of the institution's earnings. At least 20% of the country's tax code, which is based on the tax code, which is based on the At least Turkey has a tax-like tax burden, or at least 75% of the insured, which is applied in Turkey through its earnings, which is a tax-like tax, or at least 75% of the insured. the year of taxation that they have received and transferred to Turkey until the date of the year of taxation that should be given to the resulting taxation period,

This is the 94th of the income tax code imposed on an anonymous or limited company over the benefits of an annualized benefit from the exception of the benefits. There is no tax cut of more than 5% of the number (b/ii) of the first receipt (b/ii) of the item number (b/ii) of the item number 1. The Council of Ministers is authorized to reduce this rate to the left or to increase it by the legal rate.

The exceptions to the fulfillment of other conditions in

(9), (10) and (11) are the exceptions, institutions tax-like tax burden, at least 15%. At least 10% of the institution gain, whether in the event of a solid or permanent representative, if at least 10% of the institution gain, if at least 10% of the institution gain via the permanent representative or permanent representative. is applied.

toplam(9), (10) and (11) have the tax-burden, statutory, or relevant period in the country in which the tax burden is to be found in the notice. The tax is determined by the ratio of tax to the corporate tax on which the tax is achieved in this period. The Council of Ministers is authorized to increase the rate of 20% tax burden on these Bentens by up to 25% or to the legal rate.

The exception of

 (9), (10) and (11) is the taxation of the Turkish tax system of the country's tax system, which is earned by the winner. The Council of Ministers is concerned about the benefits of the United States, considering the possibility of a similar level of taxation with the capacity to be applied for each bent. The Ministry of Finance is authorized to determine the principles and principles of the application.

MADE 31. - 5422 is the number one (6) of the 14th Amendment of the Code, and the number (7) has been supersede and (7) has been in effect.

6. "R&D discount" to be calculated at the rate of 40% of the amount of research and development expenditures for the exclusive new technology and information that the taxpayers are realisting within their execution.

Depreciation and development activities, and amortization that is not used in fully operational and development activities. The R&D discount is not calculated over the shares issued from the depreciation amounts calculated for the economic terms. The Ministry of Finance is authorized to determine the procedures and procedures required to take advantage of the R & D discount and to benefit from the application.

MADDE 32. - 5422 is the addition of the 14th Amendment to the Law, and the 14th item is added.

ZararDamage object and diveer discounts  

MUKERRER MATTER 14. -One. The determinations of the corporate tax mataposition are the discounts on the corporate tax return to be shown separately on the corporate tax return.

a) damages for each year are shown to be separated and not being transferred more than five years ago, damages caused by financial statements (operating in the same sector), and the last five years of operation Under the terms of the provisions of the tax declarations under the terms of the tax returns, the institutions of the handover within the framework of the Article 37 and 39 are the result of the termination of the transfer date and the division of the 38th clause in the period 38. damages that do not exceed the active total of the organization).

Damages from domestic activities are covered by the tax laws of the country on which the country is engaged in tax laws (including damage) In accordance with the country's regulatory authority, the report is subject to a report and the fact that an example of this report has been translated into the relevant tax office in Turkey is subject to a discount. It is imperative that the tax returns, balance sheets and profit-harm rosters in the appendix of the report to be prepared by the audit boards are approved by the competent financial authorities in that country. Turkish embassy and consulates in the neighborhood of one instance of the annual tax return, if not to be an audit of the country in the country, or the country that protected Turkish interests there, said the country's tax returns. It is sufficient to certify to the relevant tax office of an example of the lion and the translated, by confirming to their representative in the world.

Turkey will be included in the statement in Turkey if the issue of the sale is to be embarrassed or to be charged in the country. The amount before the benefit, crop, or expense amount before it is written.

 In Turkey, domestic damages are not reduced from earnings in the country, with the exception of the profits from the institutions tax.

b) To public and private budget public administrals, municipal private administrals, municipalities and villages, to the Council of Ministers, to the foundation of tax breaks, to the public interest Current and scientific research and development activities are made up of up to 5% of the current and benefits collected by the institutions and organizations involved in the development and development activities.

c) (b) not to be less than the capacity of the school, health facility, face bed (fifty beds in the wake) for public institutions and organizations that have been counted on. The children's home, home, nursing home and maintenance and rehabilitation center for the expenses or the construction of the children's home, the youth hostel, the orphanage, and the facilities are available for the construction of the facilities and the facilities. all kinds of cash and mirrors to continue their activities. And your help is complete.

d) General and private budget public administrations and provincial private administrations and municipalities, villages and public benefit associations, Council of Ministers recognized tax breaks to be supported by the Ministry of Culture and Tourism or supported by the Ministry of Culture and Tourism in the activities and scientific research activities;

i. To the realisation of non-commercial national or international organizations in culture and art activities,

ii. The culture, art, history, literature, architecture and non-tangible cultural heritage of our country ' s accumulation of magnetic, electronic and science technology such as books, catalogs, brochures, films, cassettes, CDs and DVDs for the definition of country. preparation of visual, personal or printed materials, including those produced by means of compilation and release of related materials, services, and services domestically and in the country, and to the service of the

iii. With the protection of writing and rare artefacts and electronic media, these works have been won by the Ministry of Culture and Tourism,

iv. The balance, repair, repair, repair, restoration, restoration, and restoration of cultural and cultural assets under the Protection Act of 2863 and Cultural Nature. They are doing recirculation projects and transplantation.

v. Recovery excavate, scientific excavate, and surface search,

vi. Protect the place of Turkish cultural assets at home, or to bring the cultural assets of our country to Turkey,

vii. How to build a cultural inventory,

viii. The cultural assets of 2863 and fine arts and products and artefacts in the fields of traditional and traditional crafts have been won by the Ministry of Culture and Tourism, and their safety is to be sold,

ix. Production, education, or practice centers, workshops, studio and film plateau in these areas with non-concrete cultural heritage, fine arts, cinema, roof and traditional handicrave fields, establishment, studio and film plateau, maintenance and repair. supply of tools and equipment to the making of film,

.x. The library, museum, art gallery and cultural center and cultural and artistic activities such as cinema, theatre, opera, ballet and concert will be performed, repair or modernisation plays,

With expenses, 100% of the aid and assistance may be reduced or legally reduced to half of this rate as of the Council of Ministers, regions, and types of activity. is authorized to do so.).

E) 3289 Ministry of Youth and Sports General Directorate of Education and Tasks 3813 Turkish Football Federation Established and Chores Right Sponsored by law, complete for amateur sports, 50% for professional sports.

2. The cost of the goods or rights that are being printed or related to the issue of the aid or assistance may be determined by the Tax Procedural Code, if applicable, will be determined by the provisions of the Commission on Tax Procedure. It is based on.

3. It is the Finance Minister's authority to determine the principles and principles related to the application of this matter.

MADDE 33. - The following is added to the end of Article 35 of the Code 5422.

By taking into account their legal status, the areas in which they operate, and their active size in the history of entering the liquidate, authorities are authorized to not review the liquidation process.

MADDE 34. - 5422 is the number 41 of the Code, which is the number of people in the Act.

Article 41. The corporate tax is paid in the period of issuing the article in Article 22, the 24th Amendment, and the statement of the statement is paid up to the next twenty-first day.

MADDE 35. - 5422 is the addition of a temporary item that is in place of the number of Kanuna.

INVALID ARTICLE 33.-As of the date of entry of this item, until 31.12.2004; the legal and business center was found in Turkey with the initial gains from institutions that were not in Turkey. The company's earnings, including its location or permanent representative, were transferred to Turkey until 30.6.2005, and the institutions were undersecretary of the data.

MADE 36. - The following sentence: "II-Decides and Mazbatas:" of the chapter 1 of the 488 Stamp Tax Code of 488, are added to the end of the number (2) section of the chapter (2), "the same as those used in III-Commerce:" has been added to the number (2) of the number (s), " IV. Receipts and other levees: "IV-Trade and civil rights related to the number (h) number (h) of the department (1) section (1)"), the number of chapters (16), (26), (26) and (30) of the number of chapters (16) are the same as the other.

(If award decisions are not in a visa issuance by a Finance Minister or a Page visa, the provision of a tender decision will be made available to the decision of the tender.)

) (2,800,000 TL) of summary statements issued to the customs administration (2,800,000)

h) will open or open official apartments and accounts with receipts and receipts containing certain money given to official apartments by the kishis. The number of women who can be transferred to accounts or to provide orders and transfers to the order of the order (Bat 7, 5)

16) An anonymous, eshared commandit and maxed companies are taking part in the installation of yacht funds, capital increases and time extensions. The muscles.

26) Credit card membership promises.

ve30) The provision of consumer loans by consumer financing within the framework of the 10th of the Law on the Protection of the 4077-to-Consumer Consumer Companies that will be subject to reimbursement (except for the use of credits).

ARTICLE 37.-492 is the number (I) of the number (I) of the number (I) of the number of "Israeli licenses:" number 2 (2). "The country's bottom line," said "Markalar:", along with the number (3) number of sub-bendi (4) as a sub-bint, with the number of "Markamaras", " Industrial designs: " Sub-bent (3) number of sub-bents, "Brand and patent trustee (6) number of sub-bents is added as alt-bent:" Sub-bent (6) is added as the bottom bent on the part of the following: " Subbent (5) above.

2.Patent and Faydage models:

a) Spend time (7,300,000 TL.)

b) Rtrihan claims in patent/carriage model basshootings    

(Each rthree is a month of experience.)                                                        (7,300.000 TL.)

c) Patent and carriage model document editing (35.400,000 TL.)

d) Additional patent document regulation is (35.400,000 TL.)

e) The institute's approved patent and tile model document has been spent (35.400,000 TL.)

f) Spend of national property protection (effective after a second year) It is collected every year for the duration of

.)                                                                                 (35.400,000 TL.)

g) Patent/tile model bathits and patent/fault model

Savings on

documentation;                                                        

-Devir (35.400,000 TL.)

-Veraset (35.400,000 TL.)

-License (40.400,000 TL.)

-Rehin ($35.400,000)

-Mevki verb (35.400,000 TL.)

h) Rtrihan document is spent editing (40.400,000 TL.)

3. Industrial designs:

a) The single design is spent (11,200,000 TL.)

b) Multidesign (up to 5) baredown (29.200,000 TL.)

c) 6 and more of each design is spent (6,300,000 TL.)

d) The design is spent (11,800,000 TL.)

e) Refresh spent (in each refresh) (69,300,000 TL.)

f) Refresh with time extension                                                                     

   (renewal with each duration extension of 6) (104.100,000 TL.)

g) Devierhi registration (34,900,000 TL.)

h) License policy waste (69,300,000 TL.)

) Veracset and intifal action (20.200,000 TL.)

i) Volume waste (51,900000 TL.)

j) Spend R3 on (40.400,000 TL.)

k) grant application registration certificate and registration process (11,800.000 TL)

l) from the menurei hometown documents (40.400,000 TL.)

m) Early inspection of industrial design (TL 250,000,000.)

4. Branches:

a) The brand has been spent (for the first three minutes) (29.200,000 TL.)

b) Brand baredown (for each snot after the first three hours)

in addition) (29.200,000 TL.)

c) Brand renewal (75.400,000 TL.)

d) The protection period has expired brand renewal (TRY 100.500,000.)

e) How to edit a trademark registration document (61,200,000 TL.)

f) Brand takeover is spent (56.100,000 TL.)

g) License registration and renewal (100,500,000 TL.)

h) Throughput and Inactivation required (37.000.000 TL)

A) Rehine registration is spent (58,000,000 TL.)

i) Rtrihan waste of about (40.400,000 TL.)

j) Spend part of the Institute's approved brand image and registration process (29.200,000 TL.)

k) Priority spent (468,000,000 TL.)

l) Spend the international bareline (29.200,000 TL.)

5. Cooraphoses:

a) Spend time (7,300,000 TL.)

b) Tuition Registration Certificate and registration levy (7,300,000 TL.)

c) Institute for approval registration certificate and registration process

regulatory waste (7,300.000 TL.)

6. Branding and patent attorneys:

a) Record loss (100,500,000 TL.)

b) Registration is spent (100,500,000 TL.)

c) Branding and patent-proxy documents (100.500,000 TL.)

MADDE 38. - dated 13.7.1956 and 6802 is the 39th provision of the Law of Expense Taxes.

Article 39. -406 number of Telgraf and Telephone Law, to sign a mandate or concession to the Telecommunication Institution, or to establish a telecommunications infrastructure by obtaining licenses or general permits from this Institution, or to provide telecommunications services or telecommunications services. Users;

a) facilities, rpm, transfer and communications at 25%, including pre-paid card purchases (including prepaid card purchases) in all of the mobile telecommunications company

b) Services for transmission of radio and television broadcasts from satellite platform and cable media 15%,

c) (a) and (b) other telecommunications services that are not covered by me 15%,

It is in theözelratio private transport tax.

The Council of Ministers of

said it would increase the 25% to 10%, up to 15%, or up to 5% together, and increase these rates by legal rates. authority.

The first facility in the mobile phone subscription (excluding operator delics) will receive a special transmission tax of twenty-one lira. This amount is applied by increasing the number of redeeming rates, which are determined by the provisions of the Tax Procedure Code of 213, each year before the previous year. Fractions that do not have a percentage of the calculated amount are ignored. The Council of Ministers is authorized to increase or reduce the amount identified in this way by up to 50%.

The payer is the people who provide the telecommunications services that are counted in the first phase. The tax of the tax degenerates from the elements that make up the value-added tax. A special transmission tax of a month is paid within the same period of time as the following month is declared until the current day of approval. No article 47 and 48 provisions are applied for the representation and payment of this tax.

In the non-provision of this clause, the provisions of the Value Added Tax Law of 3065 are applied. Telecommunications companies do not have special transmission tax consideration in the calculation of the payment they will pay to the Treasury under concession or mandate commitments, licenses or general permits. The custom forwarding tax is shown in the same invoice as the invoices to be edited.

This tax is not included in the value added tax, the revenue and corporate tax application will not be charged and will not be charged with any taxes. There is no share of the neighborhood administration according to the collected tax, dated 2.2.1981, and with the number 2380, dated 27.6.1984, and numbered 3030.

It is the Finance Minister's authority to determine the material, whistleblower, and supplements of the statements that must be issued with the principles and principles of this tax.

MADDE 39. - 6802 is the current state in the province's 40 Code of Item.

Article 40. -The number of bets and plays, the amount specified, or the amount of games that are available at the time of the event, is the one that is counted.

a) 20.000 liras for each column in Sport-Toto, Skor-Toto, Super-Toto, Sports-Loto, Gol 7, and so on.

ödenenb), regardless of the name of the National Lottery General Directorate, any money collected, regardless of its name, paid by the Israeli 100% of the amount remaining after the share of bonuses, employees share, the honeymoon fee, the Israeli share, and the Defense Industry Promotion Fund share.

c) 10% of the ticket fee, not less than 80,000 lira for each ticket played in the horse race.

d) 10% of the price of taking bets on all kinds of other forms.

The Council of Ministers has increased the maximum amount of up to ten times, reducing the maximum amount of time, down to 10% of the statutory rate and up to 10% of the legal rate. It is authorized to increase.

Tax (a), (c), and (d) games for the games specified in (c) and (b) National Lottery at the games specified in the He is the General Manager of the Office of the Administration.

In the games specified in

(a), (c) and (d), the games are paid in conjunction with the game tax, column, and ticket bean. This is due in the same period of time, in which the following are declared until the twentieth day of the following months, the current game tax, which is collected within a month by those who are tertisticians of the bet and fortune games.

In the games specified inbendinde(b), the taxation period is a period of months for the calendar year. The declaration of this tax is given to the tax office, where the National Lottery Directorate is based until the twentieth day of the month following the taxation period, and the calculated tax is paid at the same time.

The statement and payment of this tax do not apply the provisions of paragraph 47 and 48.

The February games tax is not considered to be expense and corporate tax expense, and no data is excluded. It is dated 2.2.1981 through the collected tax and is not a share of the neighborhood administration according to the Law of 2380, dated 27.6.1984 and the number 3030.

It is the Finance Minister's authority to determine the material, whistleblower, and supplements of the statements that must be issued with the principles and principles of this tax.

MADDE 40. - A temporary clause in the Law of 9.4.2003 and of 4842 is the right of the law to be Devied.

NOT VALID ARTICLE 4. -In accordance with special account periods, issued after 1.1.2004 of the fund shares that were not subject to the provisional 1st article of this Law and which were not subject to the return of 2003, and expired prior to 31.12.2004. The income, calculated over the income or corporate tax returns calculated over the corporate income or corporate tax returns, is considered to be the expense of the earnings statement for the period given by 10% of the amount of the income statement.

However, any date and repair of more than one calendar year is identified after the tax periods specified above. 10% of the funds raised by the income or corporate tax declared in the annals of the income or statements of the fund, which are to be declared on the basis of profit or loss of any kind, is the expense of the winner of the period in which the statement was issued. is taken into account.

MADDE 41. - A 33 /A clause has been added to come after the 33rd article of the Ministry of Finance dated 13.12.1983 and the 33rd of the Ministry of Finance in the United States.

 Tax Council 

 MADDE 33/A. -The Tax Council is established to inform the minister about the development and implementation of tax policies, and to conduct research and work on these issues. The Tax Council is an advisory body.

The provisions of the

Tax Council are regulated by choice, assignment, and execution of members of theVergiTax Council with guidelines and guidelines.

baþkanTax Council members and members of the Tax Council, the result of public duty (2000), non-found (3000) indicator numbers multiplicity by the officer's monthly factor the amount of comfort from the Ministry budget, except for the stamp tax, for each meeting day, not to exceed the four meetings per month, in the amount that will be found and not exceed the four meetings per month.

MADE 42. - , dated 8.6.1965 and the 625 number of Special Education Institutions, is the second part of the Third Amendment of the Law.

The yachts to be made according to this Code benefit from the proper tools and programs that are appropriate for the installation and schedule. The regulations required for the permit to open an enterprise are determined by the regulation.

MADDE 43. - The "c" of the 8-point "c" of the Traffic Law dated 13.10.1983 and numbered 2918 is the addition of the "c" to the end of the end.

To conduct examinations of the tescile tools, supervise examination stations, and to regulate crime and punishment for those who act in violation of the 35 provisions of the pearl clause.

MADDE 44. - The following is added to the end of Article 34 of the Code 2918.

These tools are banned from traffic and are sent to the nearest examination station.

The actual and legal entities authorized to open the examination station; information, information, and information about the tools that are not done during the period of examination or are late. reports the nearest traffic installation with a tutanak to be determined by the Finance Minister. The minutes transmitted to the traffic installation are described in accordance with the provisions of this Law.

MADDE 45. - 2918 is the 35-point-of-the-Law product, which is the current state of the law.

Article 35. -The examinations of the vehicles are made in the examination stations belonging to the actual or legal persons authorized. The actual or legal entities authorized may transfer these entitlements to the sub-users with the same standard of saluting. This transfer does not eliminate the responsibilities of the actual and legal entities that are authorized. A document is issued by the Ministry of Transportation as a result of determining the availability of these stations to the regulations that are searched for.

Exam stations include bus, truck, tow truck, tow truck, truck, van, pickup truck, special purpose, terrain, trailers, and half-trailers. 75 million lire, tractor (trailer-trailer-less) motorcycle, 40 million lira examination fee for motorbikes (excluding value-added tax). It is determined by the Minister of State to which group of the items counted in this item. These charges are determined by increasing the tax penalties per calendar year, at the end of each calendar year, at the end of each calendar year, by increasing the amount of time that is determined and redeemable. Amounts below 1,000,000 lire are not considered in the amount calculated by this survey. The examination fee for each month that is passed in the examination period is collected by 5% phaseout by the actual or tentivius or undertakers who are authorized. The month fractions are account for the full month. The Council of Ministers is authorized to increase or increase the examination fees that are being applied by up to 20% each year.

The actual or legal entity that is authorized to be examined within one month as an examination fee for the child people who have delegated the authority to the The first three years of the amount of damage collected (except for the added tax) were 30%, 40% of the following seven years, and 50% over the next ten years, followed by the total Treasury share, followed by the seventh consecutive year. until the day of the day, by the actual or legal entity, which is authorized, or to the tax office where the corporate tax is based, and is paid in conjunction with a notice specified by the Minister of Finance.

Actual or legal persons who are not paid or missing in the term of the Treasury they must be paid when this item is required, the amounts are 6183. It is collected by the applicable tax office according to the provisions of the Law on the Allowance of Amme Cretamen. Due to the number of vehicles being examined and the number of missing reported or non-payment of the examination fee, the non-paid Treasury share is accompanied by a delay to be applied according to the article 51 of the same Law as of the date of due date of payment. It's collected. Administrative fines are applied in the amount of three times the Treasury share for an examination fee that is reported missing or unreported. The sentence is paid within one month from the date of the subject to be relevant for the amount of the sentence. It doesn't stop defiling a lawsuit against the fines.

kuruluþlarcaMilitary tools, rail systems, and installations of machine types that have been established according to the guidelines specified in the regulation of the vehicles. The system will be installed.

The machine, tool, widget and personnel qualifications, execution, execution and inspection procedures and documentation of the personnel are to be found in theMuayeneExamination stations, and The guidelines are shown in the regulation that will be played out by the Ministry of Development.

is authorized by the Ministry of Service, but does not comply with the execution of the regulations specified in the regulation, and has required examinations. The first time, the real and legal entities that don't do it are given a three billion lira penalty for this station and a fix of the day's shortfalls. For the second time in the first place, there is a reward for the same station for the same station as a revision of the fifteen-day deficiencies. In a year, a third repeat of a billion lira is fined, and the proof of execution of this station is canceled. These fines are paid to the tax office in which the imposition is based on income or corporate tax due on the date of the date of the date of the date of payment of fines, and the amount not paid in duration is 6183 of Amme Payee's Allowance. It is collected according to the provisions of the law. It doesn't stop defiling a lawsuit against the fines.

Privatisation cash is reduced to reduced detection of Appliance Examination Ractions/Service (s) being executed by the Privatisation Body. The flows are executed according to their current (net present) method.

MADDE 46. - The first phase of the 115-point Code of the Code 2918 is the first in the world.

If the payment is not immediately made, the fines must be paid within one month from the date of the amount of the tutanate. A 5% interest is applied each month for penalties that are not paid within a month. The month fractions are considered the full month in the calculation of the month's interest. The amount of the amount that will be found in this image cannot exceed the two floors.

MADDE 47. - An ad-hoc clause is added in the 2918-number-of-law.

IS INVALID 18. -The service provided by the General Directorate of the Roads in relation to the vehicle examination continues until the actual or legal entity, which is authorized, is activated. For the examinations conducted by the General Directorate of Carataways, the amount of the fee generated by the examination fee as specified in Article 35 is due to the general value of the general added tax rate, and the fee is collected by the tax offices as Technical Examination. The provisions of the Code of Letters of 492 are applied on this levy.

MADDE 48. -tarihlidated 2.3.1950 and the following 66 ncis are added to the Postal Code of 5584 to be followed by 66 ncis.

Collection of

PTT people

MUKERRER 66. -6183, according to Article 41 of the Law of Amme Credits, according to Article 41 of the Ministry of Finance, which shall be determined by the Ministry of Finance, which is understood by the Ministry of Finance, which shall be determined by the fines of the Ministry of Finance, the PTT is not able to count as a member of the public It can also be collected at the receipt of the receipt of the officers to be called. The collection is used by the PTT administration, as determined by the Ministry of Finance, as well as the current and formutable Finance Ministry. The payment made in this receipt is due to payment made to the constable and the responsible officer.

The collection of

PTT will be determined by the Minister of Finance at the time of the Finance Minister, not to exceed ten days from the date of payment. Discounting the count. The amount of money collected by the PTT will be determined by the Minister of Finance to be determined by the Treasury, except for the expected cost of the Center, in order to increase the cost of the Central Bank, for example, in order to increase the number of people who were left in the Central It will be paid immediately to the public. In the implementation of this Article, the 20 nci provision of this Law shall not be considered.

If

PTT is not considered to be counted in the period of money collected, the provisions of Article 41 of the Code 6183 are applied. In this case, the "post office or mail center managers" clause in the article refers to "The Director and/or the President of the PTT People who are tasked with transferring the collection."

MADDE 49. --dated 10.7.2003 and 4925 is the first of the 29-point-of-the-Road Act, the first in the Law.

If the payment is not immediately made, the fines must be paid within one month from the date of the tutanate ' s teblioth. A 5% interest is applied each month for penalties that are not paid within a month. The month fractions are counted for the full month in the calculation of the month's interest. The amount that will be found in this image cannot exceed the two floors of the pocket. The provisions of the 116th of the Road Traffic Code, 2918, are imposed on the theme of the minutes that were not placed in the English language.  

MADE 50. --dated 11.2.1950 and the General Directorate of 55539 (s) was reorganized in the right of the Code 21 to the right of the Law.

Article 21. -On behalf of the car owners who have been identified as the vehicle owners who have been charged for their access to the access controlled roads in the General Directorate of Roads, they will be fined ten times the current salary of the country's livelihood. will be truncated.

The passing fee and the administrative fines of the cut are given time to be paid in a month from the date of the teblio; by mail to its relevance. Amounts not paid in duration are collected in accordance with the provisions of the Law on the Allowance of $6183 of Amme Credits. The credits, which cannot be put in place in English, are due for thirty days on the floor of the Ministry of Finance, where the law is due for 30 days, and the last day of the first day of the province is made. The amounts that are collected according to this clause are recorded as budget revenue.

The charges and fines that must be paid for this item are not paid, and they may not be able to be done with the phenotype, and will not be able to take place.

If the PTT is permitted by PTT in the scope of this clause, they will receive 5584 of the Postal Code as well as those who will receive it. 66 ncu clause provisions apply.

According to the second case of this article, the administrative court in seven days will be held in seven days to start the day following the default on the tebligat. He could be sued against you. Filing a lawsuit does not stop the collection of receivemes.

MADE 51. - , dated 29.6.2001 and 4706, of the Treasury Department of Treasury and Value Added Tax Code, which is the 4th Amendment of the Law, has been added to the first in (i), have been added and the second financial It has been reported in the same way.

i) To use the protocol to be used for bulk housing, to municipalities,

There is no foundation for tax breaks for the right holder's foundation or Council of Ministers, based on the benefit of the right of the right owner's foundation or Council of Ministers, which are the exclusive right or purpose. The price of the sale in the form of the price of 492 is the principal of the levy on Article 63 of the Law. (d) if any of the creditors or their legal and current successfull has been enrolled in the current state of this Law, they have been enrolled in the village population or have resided in that village since 31.12.2000, the official said. Sites sold by the provisions of this fikra (e), (f) and (i) do not use the places sold according to their self, and the worshipping of the deed file is placed in the representase. (i) places that are allocated to public service areas as a result of the zoning application for which they are sold, are free of charge, and are registered with the Treasury name as part of the future.

MADE 52. - The following sentence is added to the end of the second phase of article 5 of the Code 4706.

In instalments of non-transfer ownership, non-ownership ownership is awarded from the collected amounts in the event of failure to meet the obligations of the party. The amount that hits the temporary collateral in the line is returned to the Treasury and the remainder is returned to the same as the current.

MADDE 53. - 4706 is the addition of a temporary item that is in the area of the number of Kanuna.

INVALID DATE 6. -The provisions of Article 29.1.2004 prior to the effective date of this Article dated 29.1.2004 and under the benefit of the Law 2 (b) of the Law No. 5084 are not related to the Treasury of the Treasury, which are in separate areas as the small industrial site in the approved zoning plans, for this purpose It can be sold to the cooperatives and public institutions and organizations of the land, through the principal camel, which is located in Article 63 of the Code of Letters, 492, which is set for the land. The name of these places will not be used in any case file.

MADDE 54. - The first phase of the 5th Amendment of the Law, dated 29.1.2004 and of 5084, and the Israeli Code of Dignity, is the first time in the world.

The actual or legal entities that are entering at least ten employment in the provinces under the benefit of this Code are for real or legal entities: Treasury, added budget setups, municipalities or municipal private administrations. The property of land or land may be transferred without charge. The land, or the land, which has yet to be operational, is also covered in this scope.   However, for the yachts that can take place in organized industrial or industrial zones, there is a search for no major areas to allocate in these regions. At the end of the second year following the transfer date, the cost at the end of the second year following the transfer date is collected in installments by the end of the second year, following the end of the second year following the transfer date. This price is the tax value, which is calculated excluding the first receipt (b) of the 1319-number property tax code, except for the portion of the property for buildings under the name of the first section of the property.

MADE 55. - The name of 5084 is added to the 7th item (h).

h) Support and dislocations in new terms, 3, 4, and 6 articles that are completed in two years from the date following the release of this Law, are the terms of this item being looked at in the following terms. are applied for the duration of the full year following the completion date.

MADE 56. -ncýThe 36 ncis of the law, dated 8.1.1943 and 4353 of the number 4353, of the Chief Legal Counsel and Reasoning Candle Directorate, to Pursue State Cases Follow-up Procedures and to make some Deans in the Central and Visayas Cadres. The second phase of the matter is being reported in the province.

Millet’ s judicial organs and cases are considered to be resolved by arbitration and will be installed by Treasury attorneys. In cases related to the non-concitable cases, the State and the general budget for representing and defending agencies were the 22nd of the 22 articles of Law of 4734, of Turkish and foreign national lawyers or lawyers related to the lawyers. service can be received according to its provision.

MADDE 57. - The following is added to the 20th article of the Retired Sandman Law of the Republic of Turkey, dated 8.6.1949, and the third to come after the third party.

S C. Their share of real estate, which is owned by the General Directorate of Retired Sandman and not related to its services, may be sold according to the principles of the above and on the basis of the other. It is decided by the Board of Directors of the Sandman, which is sold by the shares of the land.

detection is done by using one or more of the methods that are considered international acceptance by the dec detection commission. Expert installations can be used to detect pattern detection.

The agency's board of directors and the real estate agency are in charge of this apartment, according to a general manager of the Board of Directors of the

Dec. The head of the office is the head of the office, the department of accounting and financial services, the head of the administration.   A reserve member is assigned to the same number as the commission. The commission is meeting with the full number of members, and it is absolute-only.

The United States Commission, a Sandman General Manager, and a Sandman General Manager or a general manager's office, administration and real estate agency, administration and management The office of the agency, accounting and financial services, has been a member of the five-year-old law firm. A reserve member is assigned to the same number as the commission.   The commission is meeting with the full number of members, and it is absolute-only. Tenders for the sale of the real estate of the sandwich were made by implementing one of the closing bids, negotiable or opening-up, on the 18th of the Code dated 24.11.1994 and the number 4046 of the Law. It is decided by the Board of Directors to consider the qualifications and characteristics of the estate, which will be applied in these ways. At the time of the sale of the sandwich, the market is implemented in article 18 of the Code 4046 of the number of the S' s. The results are finalized by approval when the Sandman Board is approved.

However, it sells real estate and business shares to be determined by Sandman's Board of Directors. It may be reported by the Feature of the Feature to be actualized by the feature of the feature. In this case, the relevant real estate or business share will be submitted to the Customişme High Board to be included in the special program. On the decision of the Special Assembly of the Special Assembly, the lines of sale are made in accordance with the provisions of the Law of 4046. Sales revenues are transferred to the Sandman after the expense of the Feature Manager has been successfully started. The property and the status of the Sandman's real estate and the status of the company that are available to be sold will continue to be on.

owned by Sandman property, The Ministry of Culture and Tourism is transferred to the Treasury at the cost of the rail, to be allocated to the Ministry of Culture and Tourism, which is requested by the Ministry of Culture and the Ministry of Tourism, which is deemed appropriate by the Board of Culture. The price of these concessions registered in the name of the Treasury will be paid by the Minister of Culture and Tourism. For this purpose, sufficient funds are paid to the Ministry of Culture and Tourism.

MADDE 58. - The Mal, which is dated 17.3.1969 and is of 1135 Turkish Citizens, is added to the temporary provision of the Law on the liquidation of the Goods, Rights, and Interests in the Yugoslav Federative People ' s Republic.

NOT VALID ARTICLE 4. -For the Recognition and Tevzi Commission, the people who claim they are entitled are given a year to search for their property from the date of the effective date of this Article. Those who cannot submit their nationality documents to the commission within the given time will not benefit from compensation.

MADDE 59. -  1) Law 213;

a) "Bank, banker and insurance companies" clause in the first phase of the 204th item " Bank (as long as private financial institutions are listed as a bank unless special identification is made to the tax code application), banker and insurance companies ",

b) "The Credits are indebted with the death of the" credits "in the first phase of the 281 clause." The credits are said to be with the death pattern. " It is considered with interest to be calculated from the deposit or loan commitments until the depositing day. ",

C) "The debts of the liabilities shall be further determined by the liabilities of the liabilities." The "Borolar" is to be said. It is considered with interest to be calculated from the deposit or loan commitments until the days of depositing debts. ", 

d) The depreciation rate of the second number (2) of the Mrelaptor 315 item (2) is two times the normal depreciation rate. " rate is twice the rate of normal depreciation for not passing 50%. ",

2) $3065;

a) in the auction locations of the first receipt of item 1 (3), except for the "Treasuries made by the Treasury" in the lower part of the number (d) of the number. "At auction sites",

b) from the amount calculated according to the "sold property of the exported property", which is the number of the number (c) of the number 11 (c) of the pearl. amount "from the amount remaining after the execution of the tax-based property against the exported property, which is calculated at the cost of the exported property," the statement said.

3) 193 of the Law;

A) The third party of article 19 (4) is the "Gayri material rights" clause in the third part of the number (4) "Gayri whose economic life is less than 5 years" special cost costs ",

b) the number of "2089 Apprentice, Kalfa, and Ustalk Law", numbered 1 (12) of the 23rd clause, is "3308". "and leave me with the Law of the Profession And The Profession"

c) "Until the end of March" in the second phase of the 42 nci clause "until the tenth day of March, until the beginning of March,"

4) Code 488;

a) refers to the "documentation" in the second phase of the 1st item, "magnetic and electronic, by using electronic signature with documents." statements that are generated in a data source. ",

b) The phrase "lies within the same period of time" in the 23rd clause "lies to the current of 26 nc days.",

c) The "Council of Ministers" clause in the third party of the Mülerrer 30th article "The Council of Ministers" of the Capital Markets Act, " the Council of Ministers, in the electronic environment "," to reduce the "," stamp tax proportional to the "0" mark of the Capital Markets Act, "clause" to reduce the stamp tax proportional to the "0" of the "0" as of the "0").

d) The "IV" of the attached (1) number of tables. "2nd place in the department (2) section of the department (2)"). Declarations: "clause" 2. Declarations (these statements are only a matter of tax.): ",

e) The "IV" of the attached table (1). The "Diaries" clause in the lower part of the number (b) number (b) of the number (b) of the receipts and other women's (2) number (b) is "Digits tax returns",

5) Code 492;

a) the "Newspaper Reporters" clause (b) in the first section of article 88, "accounting for print and broadcast installations",

b) The number (15) of the attached (15) number of the attached (8) count is the number of "fees and fees from the licenses and fees" (a) "TL 110,000,000" in self-contained "TL 55,000,000.", (b) "TL 1,20,000,000" clause in self, "TL 60.000.000.",

6) is a "per month" clause of 10% of the total number 18 (1) of the Tax Bars Act of 25.2.2003 and the 4811 "Tax Bars Code." month for month with 5% phase, ",

7) dated 18.2.1963 and the fentanyl of the Articles of 197 on the 13th amendment (d) of the Code of Motor Tax Act, 197. part of "Real and legal persons who are authorized to examine the phenni-related phenotype, the pheni,",

8) 2918 count of Law;

A) To conduct or perform the examinations of the "Plant" tools in the form of 7 nci (j), "Articles 13 ,14 ,16 ,18,35,47 /a and 65" of this Law. part of this Code, "Items 13 ,14 ,16 ,18 ,18,47 /a and 65 of this Law",

b) the "associated goods sandwich" in the second section of the 114th clause "The unit to be determined by the Ministry of Finance, or the institution",

c) 116 "to pay for payment" in the second phase of the article " Clause "payment by mail to payment, minutes which cannot be repaid in this way shall be listed in the case of the corresponding allocation of the relevant collection office, followed by the thirtieth day and the 30th day of the date of the date of the date of the date of the date of the date of the date,",

9) 4706 Law of the Cymn;

"They do not belong to the Treasury, they do not belong to the Treasury;" they do not belong to the Treasury; "they do not belong to the Treasury," the final of the 4th article is "." At least one-million US dollars will be used in the amount of Turkish Lirasas and at least fifty other jobs on the "clause" of the Turkish lira, which will provide at least one hundred jobs, and at least one hundred million people will be able to provide jobs. What to do, ",

"In the areas of the municipality and the other areas that are identified as such," the municipality and the municipality "are in the areas of the municipality and the municipality." It is in the area of the property and identified as the Ministry ",

c) "This is the first time that these repairs are made by the zoning plan and the zoning application." For example, imar plans or imar application. ",

The phrase "dated 28.7.1981 and numbered 2499" may be determined by the bottom of the 7 nci clause, " the statement said. " In this case, the Rayic price can be determined by the value of 2499 and the number 2499, which is the same as the cost, which was determined by the Central Control staff of the Ministry of Finance, to consider the cost of the law. It is received. ",

to build housing in accordance with the zoning plans "in accordance with the purpose of housing,"

"The Ministry of Finance and the Ministry of Finance will be held between the Ministry and the Ministry of Finance," the statement said. The protocol is determined by the protocol, which is based on the treatment of the trampa, and by the regulation of the protocol and the application of the protocol and execution of the protocol with the protocol. It will stop until its actions are concluded. "

Kanunun10) The remainder of its debt, in the second case of Article 8 of the Law, dated 16.2.1995 and of 4070 Treaties of the Treasury, is the second of its "The clause is committed to pay the remaining debt", according to the 10th clause ",

11) Minister and Finance Minister of the Arsa Office, dated 29.4.1969 and is included in the additional 4th article of the Code of Land Office of 1164. The proposal and property of the Treasury, the property and property of the "clause" of the property "clause" of the Arsa Office, the Minister and the Minister of Finance, said the proposal and the approval of the minister's approval by the Minister of Finance. If the land belongs to the Treasury and the land is registered with the land and the land and the land. The property of the land is returned to the Treasury with the same "," places where the "clause" will be returned to the Treasury without charge, with the "clause" of the Ministry of Finance and the Ministry of Finance. " üncü12), dated 12.4.2000 and numbered 492 of the 4th article of the Law of Organized Industrial Zones 4562, " 492 of the Code of Exclusities The principal deities in the article "clause", dated 29.1.2004 and the 2 nci (b) of the Law of 5084, are transferable in the provinces, and in other provinces, 492 is the main subject in the Law of the Law No. 63. ",

13) is the "current rate" clause in the currency of the State of the Republic of Turkey, dated 28.1.2004, and the currency of the state of the Republic of Turkey. "The current rate and completion of the New Enterprise", the "New Turkish Liras" clause in the new Turkish lira, "the new Turkish Lirasas, the new Turkish Lirasas, and the New Turkish Lirasi," the statement said. assistance in the results of the work, in the results of the payment in terms of the new It's dry and it's on, it's "," The new Enterprise and below will not be considered. "clause" The following will not be considered in the new Install. ",

14), dated 29.7.1970 and the first fives of the 1319-numbered Property Tax Code in the first fives of Articles 4 and 14 "rent" Not to be granted (except for the time period of 24.11.1994 and the right of execution in the scope of the Code 4046) ",

15), dated 24.5.1983 and of the "chorus" of the 2828 numbered Social Services and Child Protection Agency Act 20 of the Act, " And they are the same ",

16) The phrase "in the balance sheet of a fully-complete capital city capital", which is listed in the first case (2) of the 38th clause of the Code 5422 " Full In the balance sheet of a capital city corporation or a foreign institution in Turkey, in the balance sheet of its office or permanent representative in Turkey ",

17) dated 18.6.1999 and may be sold as "direct or indirect" for the number 15 (a) of the 4389 numbered Banks Act (7). the provisions of this Law, which may be sold as "direct or indirect," in accordance with the provisions of the Law 6183, the rights of the foregoing real estate, securities and licenses, licenses and concessions were made in accordance with the law. All rights and assets are commercial and economic, including Fund to determine the integrity of the business, to determine if volumes more than one debtor or volume belongs to more than one payee, to determine the product and the principles of this method. It is the authority that is installed. ",

18), dated 17.12.2003 and the provisional 1st of the Law on Tax Procedure Code of 5024, Income Tax Law, and Institutions Tax Law. "The wishes of the provisional tax, which will be declared during the first interim tax period of 2004 (which are based upon the time of the account period ending in 2004), will be declared in the interim tax period." " The date of 31.12.2003 (in which they were designated a special account period) the end of the account period in the end of the account period), the country's current account of 7.5 trillion Turkish Liras, or its current account period, of 15 trillion Turkish Liras ($2004), which is not from the non-American population, is 2004 (2004). in the interim tax period (s) to represent the interim tax period after the account period ending in the period of time); ",

is the current version.

MADE 60. - 1) Count 213;

a) The last of the number of defects 298 (A) of the number (4),sonthe last of the number of the

b) Number 353 (5) was numbered,

c) The mrcerrer 354,

2) The second number of the 32-point section of the Law, 3065, is the second of its

3) The "IV" of the number (1) of the number 488 is attached to the law. Sentence added to 5035 by end of maximum number of receipts and other women (2),

4) The "V-Technical Examination allowance" section in the Traffic Letters section of a number of 492-counted Kanuna (9), section,"

5) I am the 1st (k) of the 4070 Code of Law (k),

6) The third number of the 9-part code of the Code 1135,

Current remains in effect.

INVALID DATE 1. - With special schools that were opened before 1.1.2004, private schools opened in primary schools with kindergartns and vocational technical schools, dated 8.6.1965 and numbered 625 are the 3rd International Law of the Law. This is the rule of the law prior to this Law. In the earnings of the Income Tax Code, the number of first fireplaces (8) of Article 8 of the Corporates Tax Code shall not be applied on the proceeds of the proceeds from these applications.

INVALID MADDE 2. - In the share of the 15% of the Fiscal Year Budget Act of 2004, dated 24.12.2003 and the 5027% of the Fiscal Year Budget Act, the 15% share of the Turkish Telecommunications A. "s." per month of gross damage was $6802, the 39th of the Law of Expense Taxes. The revenues from the services held in accordance with the special transmission tax will not be considered in accordance with the article.

INVALID DATE 3. - The traffic penalty minutes before 1.1.2005 apply to the penalty minutes prior to the Law No. 2918 prior to this Law.

INVALIDATE ARTICLE 4. This is the organization of the Organizing Committee of the 23rd Universities, which will be held in İzzir. The proceeds from the activities covered by the organization are from corporate tax, the actions that are made in relation to these activities, and the organized women are excluded from any taxes, images, and fees, except for the value-added tax.

fýkrasýdated 25.2.2003 and number 4811 of the Tax Bar Code 2 (1) of the number (1) of the number (c) number (5) and the number (5), and 7, 8, 9, 11, 12, 13, 17, 19 Except for the terms of the Code, which is due to be paid in accordance with the current Law, the amount of which is not paid until the effective date of this Article is to be calculated at the rate stipulated in Article 18 of the same Law. End of September 2004 to be paid as long as 4811 of the Law. In this case, no additional time provision is applied for the final installment of the 18-pearl clause of the Act, which has been extended due to the payment period extended.

Due to the expiration of the payment period prior to the current date of this Article, the installment payment period has expired, due to the expiring of either cbreen or rüzmast. The amounts are considered to be based on the oldest-term installment of the installments, which is calculated by the 4811 number of Kanuna, under consideration of the dates in which they were collected and the above clause in the above, and the excess paid amounts to the 23rd clause of the Code 6183. Is returned and returned.

INVALID MADDE 5. - 1. The 193 count of the Income Tax Code (2) is the sixth and seventh subsection of the 89-year-old Income Tax Code that has been in effect with this Law on the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense of the expense The provisions of the 14th article (6) of the Corporations Tax Code prior to this Law are applied to the laws of the Corporate Tax Code of 5422 and the number of bendi provisions.

2. No corrections are made to the 2004 provisional tax statements issued prior to the release of this Law due to the current statements made by this Law.

NOT TEMPORARY MADDE 6. -baðlýTo apply to the acquittals by 31.12.2004 (including this date), the Ministry of Youth and Sports has been registered with the General Directorate and the sports clubs involved in the field of sport in Turkey are expected to be held. Tax, levy, fee, fund share and other tax penalties, including tax, levy, fee, delay fees, dated 4.1.1961 and dated 4.1.1961, dated 16.8.1997 and 4306, according to the Code dated 16.8.1997 and dated 16.8.1997. The share of the increase in the increase and the delay of 30.6.2004 due to the increase in the with the reputation (including this date), the ones that are not paid by the date of the current date, except for the collateral, except for the collateral of the date of the date of the current date on the Allowance of the Law of 6183 and the Allowance of the Law on the 48 It may be isolated by 5 years from its date and is under consideration for 1/6 of the isolation interest rate being applied.

This clause will receive $6183 prior to the effective date of this Article in accordance with Article 48 of the Law on Allowance of Count of 6183  For the remaining installment amounts due to the remaining instalments, they may benefit from the provisions of this provision for the remaining installment. In this case, the isolation provisions for the amount paid in accordance with the terms of the techies are valid. Consideration of the first item in the account for the amount of time remaining in the remaining installment amounts to be considered.

INVALIDATE 7.- The forced migration from Bulgaria and then from the receiving of the Turkish citizen, housing or to be owned by the owner of the land, by the cooperatives established in 2000, 2001, 2002 and 2003 of the General Budget Act of Fiscal Year 2000, 2001, 2002, 2002 and 2003. requested to be sold, but failed to result in The land and land belonging to the Treasury are sold directly over the main point, including the fact that the cooperatives will not be less than the Turkish lira for a square kilometre of land. The United Bank of Central Bank in the history of the United States, where the advance was laid down, is translated into Turkish Liras by the T.C. Central Bank American Dollars on the construction site, and it is translated into Turkish Liras. The amount to be found is destroyed by the cost of the sale.

cancelled the original deed due to the original and unduly stated land and land of the Treasury, which were sold to these cooperatives in the past. And whatever phase it takes from the registration cases, it will not be sued for what should be prosecuted.

MADDE 61. - This is the Law;

1) On the date of release 17, effective 1.12.2003,

2) 9, 11, 18, 27, and 42 nci items were numbered 1 (b) of number 59, (b), (5) the number (b) and 60 (1) of the number (1) (a) the fact that the 13th article (c) of the 13th Amendment of the Value Added Tax Code (c) with the 14th Amendment, is the 30th item (4) of the Code (4) of the same Law as the (4) of the Law and the (4) clause of the article 17 The number (8) of the Tax Code was added to the 8th item (8) from 1.1.2004 on the date of release, to apply

3) On the release date of the 19th section, effective 1.6.2004,

4) on the third day following the release of items 10, 23, 24, and 25,

5) 16, 38, and temporary 2 nci (2) number (2) of the number (2) of the number (a) and the number (6) of the number (6), number 60 (2), number 14, Article 13 of the Value Added Tax Code (b) was made in the same material as (e) and (f) and (f), and (f), and (f) the terms of the article 17 of the article 17 (4) of the same Act as the number (4) of the Act (4) (p) at the same time that it was added to the mirror and the mirror was added to the mirror,

6) on the release date, effective from the 30th day of the release of 22 and 26 items,

7) 29, 43, 44, 45, 46, and 47 nci items were numbered (a) and (13), of the 59th item (8), and (13) were the number (4) of the number (4), (9), (10) and (11) were added to the first receipt of article 8 of the Corporations Tax Code (10) and (11) with the provisions of the 1st section of the Corporations Tax Code on 1.1.2005,

8) Article 15 of the Value Added Tax Code (4), number (4) of the number (f) of the number (f), and the 39th item, National Lottery On the date that the General Manager of the Office of the Secretary of State has started to play the following games, as determined by the commitment of the company that has delegated the country's right to work.

9) On the release of the provisions of the Dianer,

enters the current process.

MADDE 62. - The Council of Ministers executes the provisions of this Law.

 

 

 

 

 

 

(1) NUMBER OF PAGES

 

G.T.A.P. NO                             

Commodity Description

Tax Amount (TL)

Unit

2710.19.25.00.00

Digits

516,000

Litre

 

 

 

 

 

(2) NUMBER OF PAGES

 

G.T.Ie.P. NO                             

Commodity Description

Tax Rate (%)

87.04

Estrait motor remotes

 

 

(All registration and registration)

 

 

 

 

 

Raid-charged mass does not exceed 4700 kilograms, from the drive line

 

 

on the side of a residence or drive. windows

 

 

what is (motor-cylinder volume from non-caved)

 

 

3200 cm³ non-passing)

 

 

-cylinders not to exceed 3000 cm.

10

 

-cylinder volume 3000 cm³ elapsed but not exceed 4000 cm.

52

 

-cylinder volume 4000 cm³ occurrencesgeçenler

75

 

 

 

 

Digits

4


 

 

(3) NUMBER OF PAGES

III COUNTLÝSTE

A CETVELICETVELÝ

G.T.A.P. NO

Commodity Description

Tax Rate

(%)

Maktu Tax Amount

(TL/Litre)

2202.10.00.00.13

Kolastic gazezes

25

-

2203.00

Beer

63.3

795,000

22.04

Fresh grape (InactivateKuvvetlendirilmiþ

 

 

 

dahilpeople included); grapes

 

 

 

(except for fields in 20.09 positions)

 

 

 

(Except for foam threads and other grape raisins)

  63.3

1,500,000

2204.10

Foolucts with foam

275.6

6,000,000

22.05

Vermouth and other fresh grape urarines

 

 

 

(With plants or scented items

 

 

 

yummy)

 

 

 

(except 2205.10.10.00.00, 2205.10.90.00.12)

275.6

12,800,000

2205.10.10.00.00

% 18 or less as of the volume of alcohol

275.6

9,900,000

2206.00

Fermente passive gyms (Elma, pears,

 

 

 

like honey), which is not specified in the location of the recipe or

 

 

 

dissociate non-alcoholic drinks and non-alcoholic drinks with drinks in the fermented interior

 

275.6

 

1,500,000

2205.10.90.00.12

Alcohol rating of more than 22% as of volume

275.6

25,000,000

2207.20

No matter the degree of alcohol, alcohol and"

 

 

 

other alcoholic drinks (regardless of alcohol grade

 

 

 

passive ethyl alcohol excluded)

275.6

25,000,000

22.08

Alcohol rating is less than 80% of volume REPLACE

 

 

 

unnable ethyl alcohol; alcoholic drinks, liquors, and other alcohol

 

 

 

drinks

 

 

 

(2208.90.91; 2208.90.99 Except for non-alcohol alcohol with less than 80% alcohol grade volume)

 

 

 

(except 2208.20, 2208.50, 2208.60, 2208.70, and 2208.90)

275.6

25,000. 000

2208.20

Grave of grape in the wayþarabý

 

 

 

imported alcoholic drinks

275.6

18,560,000

2208.50

Cin and aft raccoon (Geneva)

275.6

13,300,000

2208.60

Votka (2208.60.91.00.00, 2208.60.99.00.00)

275.6

13,300.000

2208.60.91.00.00

Muhtevasi 2 what happens in containers that do not pass the litt

 

 

 

(More than 45.4% of alcohol rating)

275.6

25,000,000

2208.60.99.00.00

What happened on the ports that passed the muhtevasi 2 lithol

 

 

 

(More than 45.4% of alcohol grade volumes)

275.6

25,000,000

2208.70

Lifiers

275.6

13,920,000

2208.90

Diaries (2208.90.48.00.11, 2208.90.71.00.11 excluding)

275.6

25,000,000

2208.90.48.00.11

Raccoon

275.6

12.771.428

2208.90.71.00.11

Raccoon

275.6

12.771.428


 

 

 

 

B CETVELIK

 

G.T.A.P. NO

Commodity Description

Tax Rate

Max Tax Amount

Measure

                                                                                                              

 

(%)

(TL)

Unit

2402.10.00.00.00

cigars with tobacco, open cigars and cigarettes

 

55.3

 

110,000

 

1 Gram

2402.20

cigarettes containing tobacco

55.3

110,000

1 Adet

2402.90.00.00.00

Digits (cigars made from tobacco replaced by tobacco, high-ends cigars, cigarettes, and cigarettes)

 

 

55.3

 

 

110,000

 

 

1 Gram

2403.10

Entitled tobacco (Do not include substances in place of tobacco at any rate)

 

55.3

 

110,000

 

1 Gram

2403.99.10.00.00

Enfide and disconnection tobacco

55.3

110,000

1 Gram