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Turkish Grand National Assembly Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. Investment And Employment Promotion With Some Laws Or Changes In

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. YATIRIMLARIN VE İSTİHDAMIN TEŞVİKİ İLE BAZI KANUNLARDA DEĞİŞİKLİK YA

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TURKISH GRAND MULLET

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.


SOME OF THE INVESTMENTS AND THE THEME OF THE STORM

MAKING A LAW STATEMENT

LAW ABOUT

 

Kanun No. 5084       

 

Accepted Date: 29.1.2004      

 

Purpose

ARTICLE 1.- The purpose of this Code is to apply tax and insurance premium prices in some provinces, to provide energy support, and provide land and land costs without a price. They are used to increase their sleep and employment opportunities.

Scope

MADDE 2.- This Law;

a) State Institute of Public Health, which provides energy support with tax and insurance premium bills, has a total of $1500 USD or less than the one specified for 2001 by the State Institute of Public Health. provinces,

b) for a fee of no charge, and the other provinces covered by the priority of the land at the time of the land supply and (a) the provinces of the United States,

KapsarCovers.

Revenue tax stopper contact

MADDE 3.- To be implemented until 31.12.2008, new business-based revenue as of 1.10.2003, in the provinces covered by article 2 (a) of the item (a) corporate tax payers 'money and corporate taxpayers' money before 1.10.2003, the last four months of insurance premiums that have been given to the administration before this date. They are new to the number of workers they reported on their payroll. And in these days, the income tax, calculated over the wages of the workers, is complete for the building sites that are installed in the organized industrial or industrial areas, and 80 percent of the places in the world where they will be, the whistleblower statement that will be given. from which the data is discharged from the verbate.

The amount to be charged is organized industry and industry, which will result in the impact of the new number of new people and the tax on the minimum wage It is incomplete at all sites in their region, and 80% in other places in the other places.

The implementation of this Article is determined by the Ministry of Finance.

Telkvik in the insurance premium business payoutpaylarýnda

MADDE 4.- To be implemented until 31.12.2008, the first of which 2 nci items (a) are covered by the new business as of 1.10.2003, and corporate tax payers 'money and corporate taxpayers' money before 1.10.2003, the last four months of insurance premiums that have been given to the administration before this date. new to the number of workers they reported on their payroll. And for the people who were de facto workers in these places, they organized a stock of insurance premiums that were calculated at the price of 57th and 73rd of the Social Insurances Act of 506, which were calculated on the basis of the premiums based on the primetime earnings. In industrial or industrial areas, all are completed for installed sites, and 80% of the sites in other places are Treasurely.

The amount will be made up of the $506 Code of Act of 506 for the sites in organized industrial and industrial zones, and the earnings per share set. The calculated shareholder premium amount cannot be 80% of the premium amount calculated according to the earnings suborder, which is calculated according to article 78 of the Act 778 of the Act 506 for the locations in the other places.

The implementation of this Article is based on the Ministry of Finance and the Ministry of Finance and the Ministry of Social Security and the Ministry of Social Security and the Treasury Department. The term is specified.

Cost-free allocation location allocation

ARTICLE 5.- The actual or legal entities that are entering at least ten employment preserves in the provinces covered by the 2nd clause of this Law (b); Property of the Treasury, added budget, municipalities or municipal private authorities may be transferred without charge of land or property. However, for yachts that can take place in organized industrial or industrial zones, there is no current allocation of major parts to be allocated in these regions. The publicly listed building and its application on the subject matter is over the tax pattern, which is calculated as the first receipt of article 29 (b) of 1319 of the 1319 numbered Property Tax Code, excluding land share for buildings under the exception of the property. It is transferred.

If they do not have the land or property, the zoning plan, the zoning plans, first, are done.

The number of people to be executed must be followed by a period of five years from the date of operation of the yacht to be operational.

Transfer of land or land deed; Treasury, add-to-add-budget installations, municipalities or provincial private administras; transfer at no cost, transfer The purpose and the conditions are to be put in place that the real or legal entities that take over are required to comply. The company in the tapu record is discharged on demand, with the record that it is used to comply with the conditions set out in this matter. If more than half of the total yacht on land or land is completed and requested by the yacht, the transfered land or land is charged with the cost of tapu by collecting the cost of the rail.

If the

Service does not comply with the conditions specified in this clause or is not completed in the prescribed amount of time, any judicial decision will be made. As soon as you are searched, you will be enrolled in Treasury, value-added organizations, municipalities or provincial private administrations along with the informants on the site.

The employment, yacht, and completion time for the implementation of this material may be shown as collateral, quantity and handover, or quantity of the transfer of the delegated property. The conditions and principles are regulated by the decision of the Council of Ministers to be played.

Energy support

ARTICLE 6.- To be implemented until 31.12.2008, in the provinces covered by article 2 (a), from 1.10.2003 onwards, industrial, mining, The electrical energy of the people who started operating in the field of livestock (including water products, including water products, including water products and chicken), ceracılk, sokuk air storage, tourism accommodation, education or training, were de facto and continuously operating at least ten people. 20% of their expenses are Treasureed. A score of 0.5 is added to each of the workers after that ratio. A rate of 50% cannot exceed 50% for the applications installed in the organized industrial or industrial zones, and 40% for the applications installed in the other areas.

Prior to

1.10.2003, any of the operations that were specified in the first phase were operational, prior to 1.10.2003 of the effective date of this Article used to increase the number of workers they reported in their last four-month insurance premium payroll and increased at least 20% of the time they reported on the last four-month insurance premium payroll, and 20% energy support with minimum of ten. For each subsequent push, the support rate increases by 0.5 points. Support for those who are installed in the organized industrial or industrial zones cannot exceed 50% for the applications installed in the other areas.

In the detection of a fixed and continuously churn number, it is based on the number of people who have played at least 3/4 of a calendar year. If it is operational within the year, the activity is considered for the duration of the activity.

To determine the minimum capacities for the implementation of this Article, the Ministry of Industry and Trade and the Treasury Department provide for the duration of the return of energy costs The Ministry of Finance, the Ministry of Energy and Natural Resources and the Treasury Department is the first to identify and implement the return, transfer or transfer the return, and to determine the principles and principles of the application.

Conflict provisions

MADDE 7.- In the implementation of this Law:

a) dated 8.9.1983 and 2886 of the State Tender Act, dated 4.1.2002 and 44734, of activities for the realisation of service and construction of the provisions of the Law on Public Dignity, 3, 4, and 6 ncis. the provisions of the clause are not applied.

b), dated 21.1.1998, and 4325 in the Probable Cause Region and Wake Up Priority Areas with Yacht Creation of 193  The provisions of the Code of Income Tax Code apply to the provisions of the legislation, which are subject to the Act 8, which is not subject to the law, applies to the land or land allocated to the land, without charge.

c) The transfer, division, division, or sort of application of existing and operational functions, new to the application of materials 3, 4, and 6. It will not be done as a start.

d) The number of people who are reported in the four-month insurance premium payroll are due to the number of the last month of the period in which the payroll is related. The number of people involved in the 6 ncu-related business, or in the industry, is the total number of businesses in the industry, in the case of multiple payroll issues in the areas included in the coverage. It is considered. If an existing function is closed as a decider name or title, or as an unit of work, the provisions of this Law are not applied for this activity.

e) Registration of employment among companies that have control and control in the form of management and control, in the form of business administration The work that is not caused by an additional capacity and employment increase, such as the deification of ownership, cannot benefit from any of the use that is brought with this Law to take advantage of only the users.

f) According to the 4th Amendment provision, the premium amounts due to the Treasury income and do not consider the expense or cost factor in the corporate tax practices, 6 ncu The energy expenses of the Treasury under the article are considered income or income in the identification of the corporate tax property at the time of the return of the return.

g) No 4 matter provision is applied to the public's public works.

ARTICLE 8.- 6.6.1985 and 3218 is the product of the Free Zones Act 6 of the Code.  

Article 6.-The free zones are counted in the customs area.

In these regions, the provisions of the legislation on customs and Kambiiyo are not enforced.

The provisions of the Tax Procedural Law dated 4.1.1961 and dated 4.1.1961, as well as the documentation they will edit with the ledgers that they have to keep using. The Ministry of Finance has the authority to make arrangements for the fact that it is not.

People and users can benefit from tax-related issues that will be determined by the Council of Ministers on the terms of the yacht and the production phase.

MADDE 9.- A scratch clause in the code 3218 is added to the current.

SUPERSEDE ARTICLE 3.-The effective date of this Article in the free zones established according to this Law, and license to use the license to operate in the free zones;

A) The proceeds of their activities in these regions with respect to the effective date of this item is in the license is undersecretary of income or corporate tax due to the specified time period. This exception is dated 31.12.1960 and has no effect on the amount of tevkifata to be made under the lower end of the first receipt (b) of the 34th article of the 193-numbered Revenue Tax Code.

b) The fees they pay to the personnel they employ in these regions are undersecretaries of income tax until 31.12.2008. However, if the date specified in the date of the date of the current date of this material expires on a date earlier than 31.12.2008, the expiry date of the license is considered in the exception application.

c) In relation to their activities in these regions, the actions are underpaid by any tax, levy, and levy until 31.12.2008.

Income or corporate tax payers in free zones have earned their profits from selling the products they have made in these regions. It comes at the end of the annual taxation period, which includes the full membership of the full membership of the European Union, or is undersecretary of corporate tax. This exception does not have the effect of the first receipt (b) of the Revenue Tax Code of the Income Tax Act as part of the sub-bendi part of the Income Tax Act.

Current rulings

ARTICLE 10.- dated 12.4.2000 and the last of the 14th Amendment of the Law of Organized Industrial Zones dated 21,1.1998 and the number 4325 The pearl clause is currently in effect.

INVALIDATE ARTICLE 1.- Organized industry in the provinces of 2 nci (b) part of this Law, which uses Industry and Trade Ministry credit The unallocated parcels in their region are intended to be embarrassed by the credit given to real or legal entities by the Ministry of Industry and Trade, if the competent organs of the organized industrial zone are to decide. It can be allocated without charge.

The payments are halted for the allocated parcels of a fee before the release date of the law, and the remaining sums are destroyed by the loans. The Mahsup operations will be conducted over the year's price per square meter to be determined for each organized industrial zone by the Ministry of Industry and Trade, by taking the appropriate view of the Treasury.

Industry and Commerce Department has failed to use a loan or a financial statement from organized industrial zones that have paid off loan debt. The allocation can be done. In this case, the allocated parsel price is paid to the organised industrial zone as legal entity. The price payments are made over the year's price per square meter to be determined for each organized industrial zone by the Ministry of Industry and Trade, by taking the appropriate view of the Treasury.

The application of the parsel allocation in organized industrial zones is valid for three years from the date of entry of this Law. This time can be extended to a maximum of three years with the Cabinet decision.

Employment, yacht, and completion time, allocation and completion time, allocation and handover of this Article with the decision of the Council of Ministers decision. It is regulated by the regulation that will be played.

Effective

ARTICLE 11.- The month of the month following the release of the items 3, 4, and 6 of this Law, enters the current date on the release of the other items.

ExecuteYürütme

ARTICLE 12.- The Council of Ministers executes the provisions of this Law.