Key Benefits:
LAW ON ARRIVAL TAX AND LAW ENFORCEMENT OF SOME LAWS
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Kanun No. 5904 |
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Accepted Date: 16/6/2009 |
ARTICLE 1- 31/12/1960 and the first fund of the 193-count Income Tax Law No. 25 (1) the "compensation" for reasons of inactivity, "compensation for reasons of inactivity," and compensation for reasons of inactivity, including the "damages for the inaction".
MADDE 2- to come after the fourth receipt of the 193-count Income Tax Code of 32 the current product is added to the plug in the month.
" After applying the minimum wage reduction in the taxation of fees, the discount will apply if available, and Exceptions will be considered. "
ARTICLE 3- 193 of the 193-count Income Tax Code in the first part of the 89th clause is added.
" 11. Except for the economic development, Turkey has received cash from the Küzılay Derneğate and has completed the assistance. "
ARTICLE 4- Temporary items in the 193-count Income Tax Code are added.
" TEMPORARY ARTICLE 76-dated 10/2/2005 and is organized under 5300 Tarim Products Licensed Depository Law. gains from the disposal of the products will come from the income and institutions tax until 31/12/2014.
Do not make a tevkifat on the 94th clause through these gains in the process of being employed. The income tax will not be given by income tax payers, and these gains will not be included in the statements that will be issued. "
MADDE 77-dated 22/5/2003 dated and 4857 related to periods prior to the date on which this material was entered. In accordance with Article 21 of the Turkish Code of Law, compensation for the work paid to the workers by the United States for the first time is not subject to any taxes, except for the stamp tax. Taxpayers who are subject to the right to pay compensation for the reparations of the remunerations of the past are not able to prosecute and sue the tarha competent tax offices; and to give up 213-year-old Tax Procedural Laws, with the state of the The red and return actions of the collected revenue tax will be made under the provisions of the revision.
It is the Finance Minister's authority to determine the application of this material to the application of the Ministry of Finance. "
birinciARTICLE 5- The first receipt of article 10 of the Corpora Tax Code dated 13/6/2006 or 5520 It is added to the current self."f)" except for the United States, except for Turkey's Kizılay Derneğal immaculus, "and" complete. "
MADDE 6- 5520 is about to come after the eighth chapter of the Corpora Tax Code. It has been added to the storm, and the current ninth fikra is being used as a tenth fiirate.
" (9) The liquidation and liquidation of the taxpayers who have been deleted from the legal entity trading record by being liquidated. Any tax will be charged for their periods, and penalties to be cut, and the penalties for the subsequent liquidation; for pre-liquidation periods, from the representatives of the law to the liquidation period, and any of the liquidators shall be named. The Limited Company partners are responsible for the capital's shares, which will be put in place for the pre-liquidation period, from which they will be charged in this context. As such, the responsibility of the liquidators will be caused by the liquidation of the liquidators, as the liquidation of the liquidation officer is the result of this receipt. "
MADDE 7- 5520 temporary items that are in place of the Corporate Tax Code are added.
" SUPERSEDE MADDE 5-(1) Small and Medium-sized Warranties apply to 31/12/2009 of this article in the ones that are being made;
a) with the cost of the fixed amounts of the individual institution in the history of the individual institution, at the cost of the individual. Their value is to be taken over and over to its balance sheet by means of the provisions of the Code of Tax-Usul Code of 213, and to be taken into account in a whole state,
b) capital of the company's capital, which has a full date of completion from the United States. adding,
c) The individual institution will have to pay tax debts and pay taxes and pay taxes. to be fulfilled; the individual institution is committed to a commitment attached to the corporate tax statement issued within thirty days from the date of the announcement in the Trade Registry of the individual institution,
), after a period of three years, by the individual institution, with an average-on-average basis for three years, Employment insurance claims for the last month prior to 4/1/2009 include employment, not less than the sum of those employed by the insurance,
The benefits of any business withare undersecretaries of the institutions tax.
(2) The acquisition of the intranet by the United States during the account period ending on the date of the unit The discounted corporate tax is applied to the first of the three account periods, including the actualized account period of the union of the company.
(3) In the implementation of this material;
a) Small and Medium Business (KOBUS): dated 29/6/1956 and 6762 under the Turkish Commercial Code As of the end of the 2008 account period, a total of 25 million Turkish Liras ($25 million), including 10 to 250 workers and the end of the 2008 account period, had a total of 25 million Turkish liras ($325 million). Commercial lifes that are less than the course of the line,
b) Join: A new anonymous company, with two or more of KOBs ' s 18th-matter warning, is a new anonymous company A full-payer or a few of KOBTAs are fully-qualified and will not be able to take part in an anonymous KOBTAs.
refers to.
(4) The end of the third year following the end of the discounted corporate tax application. Until the 18th and 19th Articles of this Code, the company was subject to liquidation, transfer, division and stock divisions (except that the KOBBs will do so by 31/12/2009) liquidation or capital reduction. if found, with no exception, or discount Taxes that are not used in the time due to the rate application are collected from the individual institution, along with the delay interest.
(5) damages that do not exceed the equity amount by the date of one of the companies that are based on this article, 9. It may be a discount on the identification of the corporate tax on the corporate tax with the conditions set forth in the first section of the 1st Article (a).
(6) For the depreciation of the tile, which is governed by the depreciation of the institution, the tiles will be considered for life. Amortization can be allocated for the remainder of the time period over the loss of records in the individual institution.
(7) Inherit from the unit of company is sold at a cost price than the cost of a takeover They are not subject to a discount on the identification of the corporate corporate tax matarehed.
(8) The takeover by the merger, with the company's shares, the founding bonds and the intifas, and the rthree The benefit of the first receipt of article 5 (e) is not applied if the discount corporate tax is sold during account periods according to this clause.
(9) Income tax payers, which are covered by the Kobani definition, are in article 81 of the 193-number Income Tax Code. make use of the provisions of this clause, enrolling in the terms of the search (except for the provisions of the deeming provisions).
(10) A number of items made according to this clause are $3065, including the Value Added Tax Act of 193. The terms specified in Article 81 of the Tax Code are described as such as the terms of the transfer and division of this Law.
(11) Council of Ministers, corporate tax rate for companies benefiting from this item, discounted up to 75% The Ministry of Finance is authorized to determine the principles and principles of the implementation of this matter.
MADDE 6-(1) The ninth case provisions of Article 17 of the Law are the effective entry of this temporary is not applied to any tax-tarp and cut penalties prior to the date.
INVALID ARTICLE 7-(1) The anonymide statements in the form of the third of the provisional 5th amendment of the law are (b) anonymous, It is considered a capital city company in a number of items covered by the article, until 31/12/2009. "
birinciMADDE 8- dated 25/10/1984 and the first of the 1st Amendment of the Value Added Tax Code 3065 The number (3) of the number (3) is the result of the lower end of me (d)." d) 5300 numbers, dated 10/2/2005, with purchases at auction sites and customs stores. Delivery of the product (s) that are regulated by the License Store Law to those who will withdraw the product from which you represent the product, "
ARTICLE 9- The following is added to the end of article 9 of the Value Added Tax Code, which is 3065.
" 3. The 5300 Count Products Licensed Depository Code is responsible for licensing the value added tax for delivery of product signage to those who will withdraw from the warehouse the product that will be represented by the product. "
ARTICLE 10- 3065 count of the first receipt of article 10 of the Value Added Tax Code. is added.
" k) 5300 represents the product offering of products organized by the Tarim Products License Depository Act products withdrawal from the store. "
ARTICLE 11- 3065 of the first receipt of article 11 of the Value Added Tax Code (b) to come after the second paragraph, the following paragraph is added.
Supporting and PromotingSinema" 14/7/2004 and 5224 Movies of Cinema Movies The cinematographic works approved by the Ministry of Culture and Tourism in the scope of the Law include 213 of the number 213 of the Tax Procedural Laws, which are being applied to the relevant year. added value due to the goods and services on the The tax will be returned to the producers. "MADDE 12- 3065% of the value of the 13th Amendment of the Value Added Tax Act is added.
mallarýn" g) the property dated 6/6/2002 and attached to the Special Consular Tax Code of 4760 (II) in the list of Center-to-center delivery,product (s) 5300 are product offerings, product residency (s) organized by the Tariff Products license for the Licensed Depository The first delivery of the stock market through trade exchanges, which are allowed to purchase goods from the Ministry of Industry and Commerce. "
ARTICLE 13- $3065 of the Value Added Tax Code of article 17:
a) 10% of the capacity of the "private schools" in relation to the "private schools" in the form of the "b". part of " special schools, free of charge, 10% of the corresponding periods in the relevant period, 24/3/1950 dated and 5661 by the Law Additional Law on the Patriarch of Citizens and Households dated 30/4/1992 and 3797. The number of people who are at the right of the Ministry of Education and the Rights of the Ministry of National Education 10% of their respective capacities in the corresponding period of their dormitory services, which are not paid by the other citizens established according to the provisions of the law, are concerned, " the statement said.
b) Housing deliveries to members of the fourth fund (k), "housing deliveries to members of the residential co-operatives" from the text of the matter.
ARTICLE 14- 3065 of the 17-point Value Added Tax Code in the fourth case of the item is added.
maddenin" t) 5300 of the product offerings covered by the Tarim Products Licensed Depositor Act, the 1st of the with the exception of the first fund (d) of the first fund (3) and the product line (s) of the product line-line with product residency exchanges, except for the execution of the first receipt of the 13th Article (the name of the person). deliveries through trade exchanges (in this context) The exception of the first receipt (a) of the 30th item is not applied to the exception of the exceptions to the data. "MADDE 15- 3065 count of the first receipt of the 23rd clause of the Value Added Tax Code (d) It has been reported in the state of the city.
" d) For sale at customs depots and auction sites, the price of $5300 is the exact price of sale. In the delivery of products that are regulated under the Licensed Depository Law, you are the most recent stock in delivery, in delivery to those who will withdraw the product from which you represent the product. "
MADDE 16- 3065 is the addition of an ad-hoc clause in the Value Added Tax Code.
" INVALID ARTICLE 28-(1) The building was licensed before the current date of the effective date of this item. In their co-operative, the housing delivery to its members is obscene from the value added tax. "
EkiMADDE 17- dated 6/6/2002 and the Attachment (B) of the Special Consular Tax Code (B) of the number 4760 The ruler is included with the tax amount of G.T.A.P., which is attached to this Kanuna (1) number of the number of items that are attached to this Kanuna.ARTICLE 18- 4760 of the number 7 of the Special Consular Tax Code, number 7 (3). It has been reported in the same way.
" 3. a) (II) the number of goods listed in the list; the initial power of the aircraft and helicopters by the Turkish Air Corporation,
b) (II) the number of goods listed in the list are the initial power of the top-of-the-rank order, "
ARTICLE 19- An ad-hoc clause is added to the Special Consular Tax Code 4760.
" By MADDE 6-31/12/2013, the number attached to this Kanuna (IV) is 8517.12.00.00.11 G.T.İ.P. If the calculated tax is less than 40 Turkish liras for each of these goods, it will receive 40 Turkish Lirasas tax instead of the tax calculated according to the ratio of these goods. The Council of Ministers is authorized to reduce this amount to the next level, up to three times the increase. "
MADDE 20- dated 1/7/1964 and with respect to 488 counts of Stamp Tax Law (2), " IV-Commercial and Marital status-related issues are added to the topic in which they are located.
" 40. In accordance with the 5300 License Products Licensed Depository Act, dated 10/2/2005, the mukaveenaces and product line organized between mudi and the licensed warehouse operation. "
MADDE 21- dated 4/1/1961 and the second number of 72 nci items of the Tax-Usul Code of 213 " There is a member of the tapu registry office, and a member of the chamber of commerce, a member of the chamber of commerce, where the tax office is being used, and the tax office is to appoint two officers, tapu registry director or private manager. an elected member of the chamber of commerce and commerce (which is related to the following. A member representing an organized industrial zone in recognition of the recognition commissions) " is the second sentence of the fourth party and the second sentence of the fourth.
" To determine the basis and principles of the commissions established by the taxi commissions and to determine the essences of the commissions established in this matter. The Minister is in charge. "
MADDE 22- 213 is the first of the number 355 of the Tax-Usul Code. The "100,000,000 lira", "50,000,000 liras" and "25,000,000 liras" were said to be "1,000 Turkish Liras", "500 Turkish Liras" and "250 Turkish Liras", the sentence above the end of the second section, and the above-end of the matter. is added.
" However, it is important to replace those assignments with regulatory administrative action by the Ministry of Finance. If they are announced, they will not be called upon to be notified separately. "
" Fix after a period of time in an electronic environment as a result of the notice or forms introduced in the electronic environment Notice and forms provided with intent are not to be given special irregularities in 10 days from the end of the specified period of time, and the special irregularities penalty should be issued in the following 15 days, and 1/2 of the special irregularities required to be issued.
To punish those who do not comply with the statement and form the form of issuing statements and forms in the electronic environment The penalty for the first degree irregularities (1) for the first degree irregularities of the 352-nci clause and the second degree (7) will not be charged when you have the number (7). "
ARTICLE 23- A "one year" clause in the section 359 (a) of the Tax-Usul Code of 213 "eighteen months" is the most important.
ARTICLE 24- dated 21/7/1953 and 6183 count of Amme Creditors Of The Law ' s 77 nst to the end of the item is added to the current product.
" The volume of securities registered with the official record is subject to the apartment where the record is held to be registered for their record. And it's done by being made. Foreclosure handouts on the collection of collected apartments can be obtained in electronic environment rather than mail, or in the electronic environment, rather than in the office of the credit-site administration or the credit-site administration. It is the Finance Minister's authority to determine the guidelines and guidelines for which the electronic environment can be communicated and answered in electronic environment. "
MADDE 25- 6183 is the first of the 88th clause of the Law on the Allowance of Amme Credits. The following sentences are added to the end of the fickrquote.
" The foreclosures held by the board of Tahsil apartments will be replaced by the credit-collected apartments or by the creditee management of the office. It can be used in electronic environment and can be responded to in electronic environment. It is the Finance Minister's authority to determine the guidelines and guidelines for which the electronic environment can be communicated and answered in electronic environment. "
VergiARTICLE 26- dated 14/3/2007 and received Tax, Funds, and Shares of 5602 Pm The First Section of Article 5 of the Law is to be edited about the regulation." (1) All types of yachts and business expenses within a calendar year are collected, in the same way in the period they have acquired and the other revenues they get, regardless of their name, cannot exceed 20% of the total. The company's share of the license or business of the business games, and the share of licenses or organizations that took over the license or business, and the share of the Tarim and its Villains, were transferred to the Ministry of Tarism and Villains, as well as the share of the licenses or business rights. The amounts transferred to the special account, which were transferred to the Sports Toto, were from the damage to the General Directorate of Youth and Sports, the federations, sports clubs and the athletes as the names of the names are included in this ratio. "
MADDE 27- About 28/2/2008 and Support of 5746 Transparency and Development Activities. The first fir (g) of the blood of the law is to come after me, and the present self was added to the present (s) and the present (s) has been made available to me as a result.
") Public personnel: dated 10/12/2003, and in the case of 5018 Public Financial Management and Control Law (I), (II), (III) and (IV) in the public administration, provincial private administrations and municipalities in respect of the number of their members, and their members are in the neighborhood administration units, the revolving capital, the law, the law and the rest of its members. In established funds, in the bail sanders, the public economic teething And other public officials and other personnel who have been involved in private-budget public administration under the scope of 5018, with respect to the media, and other personnel and other personnel (these public officials have the right to have the right to be involved in the relevant legislation). These are not public personnel in the application of this Law, temporarily and in the application of the project time, temporarily and with the project duration.), "
MADDE 28- 5746 Support and Development of the Law on the 3rd of the Law In the first sentence of the first chapter of the article, "the foundations established by law" in the second, third and seventh feats, " established by law or in the scope of technology development projects, are either international institutions or public. funds or funds to support R & D projects from institutions and organizations credit-using foundation (s).
MADDE 29- dated 11/7/1972 and Bazze of 1606 and Bazze of Institutions, All Harlic and The following sentence is added to the end of the first section of the Law 1 of the Law, exempted from the images.
" These exemptions are excluded from the activities of Turkey's Küzılay Derneyum dated 11/4/2007 and 5624, excluding the activities of which These installations do not have the power of economic enterprises. "
ARTICLE 30- dated 29/6/1956 and 6762 is the 40th part of the Turkish Commercial Code. is added.
" in the divisions of 13/6/2006 and the 19th amendment of the Corporate Tax Code of 5520. will not be convicted. "
VerasetMADDE 31- 8/6/1959 and 7338-numbered Veraset and Israeli Tax Code:a) the "benefit and benefit of the competition", which is in the form of the first section (e) of the 4th Amendment. The phrase "benefits and withdrawals, dated 14/3/2007, and the United States Tax, Fund, and Dividend Arrangement of the 5602 numbered Games, are described in the" benefits of winning " games.
b) "betting on football competitions and horse races" in the first phase of article 7. The editors "clause" is the relevant institutions and installations of the 5602 and the relevant institutions that govern games in the scope of the Law.
c) "football competitions and horse races" in the first phase of the 9th item (3). The "clause" in the "clause" is described in the "5602" game "plays" in the "bets" on the "bets".
in the fourth storm of article 16, "The football competition and the horse races." The stakes are described in the "business" of 5602, with the "business games".
"stakes in soccer competitions and horse races" in the first phase of the 19th Amendment, "the statement read." The phrase "5602 is defined in the Blood Act".MADDE 32- 29/7/1970 "250,000,000", in clause 16 of the Property Tax Code of 1319. The lira's "clause is" 10,000 Turkish liras " in the city.
ARTICLE 33- 1319 of the 1319 Property Tax Code in the fourth section of the Property Tax Code. It is currently being started.
" Account for a thousand liras in the account's account and a lira in the calculation of the tax. He won't be. "
ARTICLE 34- dated 13/7/1956 and the 39th article of the Code of Charge Taxes, 6802;
1) "Sign or sign a mission or concession statement with the Telecommunication Institution" in the first case of the first fund. By signing a mandate or concession, the "clause" of the companies offering the telecommunications infrastructure by obtaining a license or general permission from the institution, or by signing a mandate or concession statement with the Information Technology and Business Organization, or 5809. this Install when the number of Electronic Reporting Act is under way ",
authorized or authorized by the right to be notified or authorized to use this Institution,"2) The "telecommunications" clause in the fourth, with the benefits (a) and (d) of the first. "electronic communications"; "telecommunications companies" included in the "electronic communications"; "concession or mandate commitments, licenses or general permits," clause of electronic communications authorized according to the relevant legislation. Users, ",
Theis currently being started.
ARTICLE 35- dated 19/3/1969 and the second fir of the 168th article of the Solicitor Law of 1136, After the first sentence, the next sentence is added to the next.
" In the prepared schedule of February, tax, levy, levy and so on general budget, provincial private administrations, municipal and villages. The liability for the obligations and the increases and penalties associated with the tariffs and penalties will be determined as the amount of attorney's fee for any litigation that is due to the implementation of the Law of 6183 and Amme Credits on the Allowance of the Law. "
MADDE 36- 4/12/1984 and 3093 numbered Turkish Radio-Television Corporation Revenue Code 4. "Those who import or import devices that are in possession of the equipment in the front of the plant, including one at a time of the factory price or the cost of the imported equipment," are the equipment of the device, "the company said," (excluding special consumption tax) Value Added Tax matrahi, imported In the Customs Entry Statement (except for the special excise tax), the percentage is one of the following: "In the case and the same item (d)," the ratios specified in this item are either collectively or twice the month. The Council of Ministers to group the types and features of the devices that are subject to the bandrole within the scope of (a) number 6, and to determine the different bandage rates for each group. is authorized. "
MADDE 37- 3093 is the first of 6 articles of Turkish Radio-Television Corporation Revenue Code. The following sentences are added to the end of the fickrquote.
" About $6183 in the Evacuation Allowance about those who do not pay the fines that are due to the subsequent fines of the following. The operation is done. The administrative fines that will be cut according to this item may be filed in the competent administrative court within one month from the date of contact with the concerned. "
MADDE 38- 1/6/1989 and 3568-counted Free Accountant Financial Dignity and Yemeni Financial Reward The provisional 13th amendment of the law has been added to the following.
" Enter to the effective general assembly of the Union, until the United States General Assembly convenes this moment. The Board of Directors is authorized to prepare regulations or to make current regulations on matters stipulating that it is regulated by regulation, and they are published in the Official Gazette by taking the appropriate view of the Ministry of Finance. For these regulations, the first of the 33rd Article (b) is not applied.
Union and rooms budget 2010 budget, 2009 budget revenue and expenses increased to ten percent It is organized and implemented by the Union and chamber administrations. "
MADDE 39- 1) is dated 29/7/1970 and is in Articles 4 and 14 of the Property Tax Code of 1319. The "Katma" clause is "Custom".
2) on 4/11/1981 and the first receipt of the 556 (b) portion of the 2547 Code of Higher Education. The phrase "nakdi" in the second sentence is from the matter text.
3), dated 13/10/1983 and is the third, fourth, and fifth of the 116th of the 2918 Caraways Traffic Law They are invalidate.
4) 13/10/1983 and the fourth fir of the additional 2 ncu of the Code 2919 is in effect.
5) dated 1/6/1989 and 3568-counted Free Accountant Financial Dignity and Sworn Financial Act of Fiscal Law No. 19 "12/4," in the second "12/4," clause of the first fikraine (f) of the last item, is "12/4," in the text of the matter.
INVALIDATE ARTICLE 1- Related to motor-based services, registered and registered in the Turkish KIZILAY Derneyani Tax on motorization taxes before 1/7/2008, delay in this tax, delay rate, delay interest and tax penalties, dated 11/7/1972 and Bazze of 1606 and Bazze of Institutions, All Harlic and Exempt From Images The institution and its setups, counted in the 1st of the Law of the United States of the Dignity according to the taxation periods prior to 31/12/2008 on the date of 31/12/2008, the institutions tax and the temporary tax delay increase, delay interest and tax penalties; related to these receivments; For all cases that have been opened, all lawsuits have been filed against the implementation of the provisional Article 67 of the Revenue Tax Code of 193, with the end of the second month following the date of the Act. is given up. The credits that are covered by the clause are not tarnied, and the construction of the products that have been made are terred by the fulfillment of the products specified in the matter. Any credits that require a terkini in the matter scope are refunded and returned from 31/12/2005 to the next taxation periods.
The petition to renown the case is given to the current tax office, where the petitions are given to the tax office. date, the petitions are sent to the relevant judge by the date, given the date that the relevant judge has been given. To take advantage of the provision of this provision, the settlement of the taxpayer, which is based on the implementation of the provisional 67 nci of the Law of 193, has previously been given to the conflict, and the laws of the law have been issued by law enforcement, It is not done if you are looking at the parties. The conflict is not continued in the administration on the basis of the provision of provision, and the charges and the charge of the velvec are not to be charged in relation to these cases.
The Ministry of Finance is authorized to determine the principles and principles of the implementation of this material.
SUPERSEDE 2- (1) dated 13/6/2006 and 5520 of the Corpora Tax Code;
a) is within the scope of Article 32 /A, and is the second such item for sleeping yachts up to 31/12/2010 The ratio of "25%" and "45%" in the interest of "%" (b) is applied as "60%" and "70%" with the score. Under the same clause, the Council of Ministers is authorized to make a different grouping and set sectoral priority in the Gökçaada and Bozcaada districts of Canakkale province in the province of Canakkale.
b) "Exclusist" clause in the first phase of the Provisional 4th Amendment, until 31/12/2010 " Ministerial It is implemented as a reclutor in the provinces designated by the convention.
C) as the application of the Tentative 5, the Act 13, which is understood to be one or more of the laws of the united countries. If you find actions that are intended to only take advantage of other people, such as registering for employment or activity by those associated with respect to the terms of the article, the information on the item that is being understood cannot be exploited.
(2) Promise of all publicly owned shares in 31/12/2008 historical reputation from electrical dadage the collection of late payment fee and/or delay credits, due to taxation periods prior to that date, due to the effective date of the current date and due to the non-allocation of electricity in the period of time. through the period of term without expectation of the end of the period Any tax or tax penalties associated with it, and delay or delay interest and delay increases are not caused by any conflict and are otherwise abandoned and collected, and are not returned and returned. As a result of the period in which the substance is covered, the same requirement is not weighed on the same basis.
MADDE 40- This Law;
a) on the release date of 2 nci item 1/1/2009,
b) in the same month following the release of 22 nci, 27 nci, and 28th items,
c) on item 29, 1/1/2010,
) The 34th item is on the release date of 10/5/2009,
d) on the release of the provisions of the Dianer,
enters the current process.
MADDE 41- The Council of Ministers executes the provisions of this Law.
(1) NUMBER OF PAGES
G.T.A.P. NO Mal Tax Amount Unit
(TL)
2710.11.25.00.00 Diaries 1,6135 Kilograms
