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The Turkish Grand National Assembly Warning: You Are Viewing The Law, Parliamentary General Assembly Accepted. If It Does Not Contain Any Changes That Are Made Later. Amendments To Some Laws And Charitable Institutions Tax Exemption Ta

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. BAZI KANUNLARDA DEĞİŞİKLİK YAPILMASI VE VAKIFLARA VERGİ MUAFİYETİ TAN

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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.


DISLOCATION AND FOUNDATION IN SOME LAWS

LAW ON RECOGNITION OF A TAX EXEMPTION

 

Kanun No. 4962       

 

Accepted Date: 30.7.2003      

 

MADE 1. - dated 4.1.1961 and number 213 of the number one (4) of the first case (4) of the 257 acquis of the Tax-Usul Code.

4. To allow for any electronic information, including the internet, of any electronic information, including the internet, to allow for any electronic information, including the internet, by tax returns, according to the article's 149th clause. In order to impose obligations, to comply with the format and standards to sleep in the transfer of statements and information, the requirement is to determine the principles and principles of this obligation, separate groups of information, other groups of taxpayers and their business reputation. application,

MADDE 2. -

of the 41st clause of the Law on the Tahsil-style of the Amme Credits, dated 21.7.1953 and the number 6183;

a) The number (5) above to come after the second number (4) has been added to the following (5),

5. By using a debit card, credit card and similar cards,

b) to be paid to come after the phrase "collected by banks", or to be paid as part of a bank card, credit card and similar cards. The required "clause," maximum 7, "with the credit card," the maximum 20, "clause followed by the day following the execution date," the amount of the payment is added.

c) The fourth quote "Finance Minister is authorized to transfer types of credits and/or banks in order to avoid this time." It has been started.

d) To be paid to come after the phrase "Banks collected by banks" or "bank card, credit card and similar cards". more than

to come after the phrase "Tahsilae", or to pay for indirect payment due to the use of cards, credit cards, and so on. the phrase is added,

f) The phrase "or should not be paid" is added after the "Collesce" clause in the seventh plug,

g) Plug-in to come after the last flast.

Banks can get a commission from the amme debtor when they are paid by the credit card for amme credits. The Minister of Finance will return the payment to be paid in a time period from the due date (including this date) to be determined from the maturity date (including this date) to not be paid by the credit card, for the payment of the payment, and the payment of the payment. is authorized to use one or both of the commission's or both of the commission or commission action companies.   

MADDE 3. - The following is added to the end of Article 107 of the Code 6183, which is

According to the 41st of this Code, the authority to collect the actions for the actions of which it is authorized to collect orders is not counted. The principles and principles of the issuance of this information are determined by the Ministry of Finance.

MADDE 4. - The number (6) above to come after the number of additional 1 (5) of the 6183 number of the Law is added to the following number (6).

6. According to Article 41 of this Law, payment date based on discount application by using credit card and similar cards is the day when the payment date for the discount application is passed to the account receivant account.

MADDE 5. - The first case of the first case of the 23th Amendment of the 193-numbered Revenue Tax Code dated 9.4.12.1960 and the number (14) of the number 4842 has been reorganized in the same way as the number of people who have been in effect.

14. Any fees paid by the employer, who are not in the legal and business center Turkey, pay off in exchange for the service that the employer has received in Turkey on the earnings of Turkey;

MADDE 6. - The following sentence is added to the end of the first phase of the 53rd item of the 193-number Code.

However, by belonging to the farmer, it is not included in the process of being involved, or a motor vehicle, or more than twelve tractors, from the site of a motor vehicle. Revenues are taxed according to the provisions of the trade.

MADE 7. - The subname of the 7 nci clause (1) of the Special Consular Tax Code of 4760 dated 6.6.2002 has been added to the lower end of the (c) number of items.

is a general and added budget in cases where the liquidate of 44458 is under the Customs Code, in cases of natural disasters, disease survivors and similar situations. to the apartments, municipal private administrates, municipalities, villages and the troops they have been working with, without a fee,

MADDE 8. -  4760 is reorganized in the number 8 of the Code 8 (1), the following is reorganized in the following way;

1. The Council of Ministers of the special excise tax on the delivery of this Law-attached (I) list (B) list of goods in the ruler and (I) by the importers or manufacturers to be used in the property of the property not included in the list The part to be determined is to be isolated by the guarantee of collateral. The tax on the property that is not included in the twelve months (I) list of goods, from the beginning of the month following the date of the isolation of the goods, is discharged. If these provisions are not met, the amount of tax that must be weighed upon delivery of these goods for the purposes of the isolated-term is 6183 counted, from the date of the maturity of the previously collected tax. It is collected from the forehead, along with a delay of delay, set in Article 51 of the Law of Paylaryn. However, if the isolated tax is not discharged due to a number of reasons specified in the Tax Procedural Law, this tax will be 6183 of the number 6183 of the Evacuation Credits from the date of date of the TAIL. to be collected from the bottom along with the current isolation interest for the relevant periods according to its substance.

MADDE 9. -  4760 is added to the 12 nci (3) number (4) in the following (4) to arrive after the number is numbered.

4. (I) the amount of receipt tax amounts applied for the goods on the list are determined by the Council of Ministers of the United States, in the event that the receipt of the receipt of tax amounts for the goods in the list is determined by the Council of Ministers; the Ministry of Finance will request the collateral and the nature of this collateral, It is authorized to determine the basis and the principles of the solution.

MADDE 10. - A scratch clause in the name of 4760 is added.

NOT VALID ARTICLE 3. -From the date of this Article to the date of 31.12.2004, the number of (II) 4760 numbered (II) numbered (88.02), (8901.10.10.00.11), (8901.10.90.00.11), (8901.10.90.00.11) and (89.03) G.T.A.P. number of vehicles, except for the tools, is 20 and greater than the number of vehicles. from real or legal entities, which are registered to the site, to never use them again, to scrap the same type of vehicle that was scrapped with the same type of vehicle that was scrapped [ (87.03) G.T.A.P. The special excise tax on the first power of a vehicle that does not exceed 1600 cm3] is 3,500,000,000 Missing lira (4,500,000,000 for 2004). The private consumption tax is not calculated if the tax is under this amount.

Institutions (except for municipalities), dated

5.1.1961 and under the number 237 (except for municipalities), do not benefit from this discount.

The product of the Salvage tool is considered to be in a location on the registration of the registration document, regardless of whether the registration is being considered. It's a detour.

If there is more than one real or legal entity registered to the Salvage site, the tax amount that will be missing from the initial power of these items will be tax, scrap, and The stock in the company is based on its proportional stock.

The Council of Ministers is authorized to reduce the amount of special excise duty that is missing from this material by the amount of the special excise tax, until the legal amount is to be held again.

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

MADE 11. - Items with the G.T.A.P. numbers listed in the attached list are added to the table of the same list (B) by inserting the number of 4760 Special Consular Tax Laws (I) in the list of numbers (A).

MADDE 12. - , dated 1.7.1964, and attached to the Stamp Tax Act of 488 (2), of which the number of "C) is given to the official circles" of the "I-Official business" section, the same table as the number (17) in the section above "IV-Trade and marital status:" The following (26), (27), (28) and (28) numbers were added and (1) reprinted the part of the numbered section to the 1/a section of the section of the section.   

17. Engagements in the HOLIDAY ENTRY-TAB attachment for entry-to-drive engagements over a night stay overnight from the customs gates.

26. Credit card membership promises to be held between the United States and the banks.

27. The women who are organized in relation to the scientific research projects that have been made to the institutions of higher education.

28. $2985 in the Batch Housing Act, dated 10.5.1990 and additional to the credits used under section 3645, are held in accordance with the credits that will be used in the scope of the additional 1.

MADDE 13. - dated 2.7.1964 and the first receipt (l) of the 59th Act of the Excluded Exclusities Act of 492 is added to the following (l).

l) with mortgages related to the loans to be used in Section 2985 of the Consolidated Housing Code, dated 10.5.1990 and number 3645, in the scope of additional 1. The rights holders of the residence are the tapuya of the name.

MADE 14. - The following (v) receipt is added to come after the receipt of the 4th Amendment (u) of the Property Tax Code of 1319 dated 29.7.1970 and of 1319.

v) Doğalgaz, a transport of crude oil and buns, and stations that are used for the purpose of transport and development of the stations (Pump, compressor, print and measurement, line valve groups, communications, pik, cathodic protection),

MADE 15. - 1319 The second phase of the property Tax Code of 1319 has been reported in the second phase, and the final sentence of the matter is added to the next.

The Council of Ministers has documented the revenues of those who have no income, except for those who have taken care of themselves, and those who have completed eighteen years. The fact that they were separated from social security institutions formed by the individual law, the veterans ' widows and orphans were the only ones in Turkey who did not exceed the gross 200 m² in Turkey (including the right to the intifa). , the tax rates for these messens will be as low as possible. is authorized to download. This provision is also applied to the right of its shares if it is owned by a single share of the foregoing. This provision does not apply to the messens used in the purpose of resting at the time of the practice. A Finance Ministry official is to determine the basis for documenting the fact that it does not have revenue.  

This provision applies four years from the year of the budget following the end of the building.

MADE 16. - dated 3.6.1949 and 5422 is the first case (4) of the 14th Amendment of the Corporate Tax Code, which is the number of other things.

4. The results of the insurance statements, which govern on the balance sheet day in insurance and reproducians (Life Insurance Company, belong to the securities that were made to the securities that were the exception of the math ants, the dividend and the interest tax on the tax. The interest is not to be shown in the expense of the expense),

Insurance technical products;

1. Damage to damage,

2. Premium profits that are not won,

3. Life is about math.

Technical reps are reduced from power to temporary passive accounts on a balance sheet day, based on the following basis:

a) Muallak damage is related to damages and the compensation and compensation of actual damages to or from the actual compensation. the amount remaining after the reenacitor share from the estimated cost of all expenses.

b) The amount of premium paid premiums in effect are based on the amount of time remaining after the commissions have been rued out The amount that is left after the balance sheet day is held after the revision of the share of the reacitor. However, this amount cannot exceed 25% of the rest of the year after the commission has been given the shipment of the shipment of the shipment. The 1/8 method can be applied in the reacsions and retrosound progress that are not calculated on the basis of the day-of-win premium date.

c) Math issues in life insurance are calculated to separate each word from each word.

d) These technical products that are allocated during a balance sheet period will result in the transfer of the same to the profit during the balance sheet period.

MADDE 17. - A) 213 of the Tax Procedural Laws;

A) In the fourth case of article 5, "In detail, information and documents requested regarding public and administrative questions made by public officials may be given." " In addition to the information and documents requested by public officials on administrative and administrative questions, information and information about the tax collection will be provided to the banks. The principles and principles of the issuance of this information are determined by the Ministry of Finance. " in the current location,

b) in the second line of article 413, "at the most recent time," with the phrase "written or with the circled", as well as the "

c) The bank, similar finance, "bank or similar financial institutions", "bank or similar financial institutions" in which the first receipt (2) of the Mrelaxer 257 nci clause is self-contained. by means of institutions or by mail administration ", as well as

B) 6183 of Amme Payee's Law on Tahsil Style;

A) "Czech or inconvenient order", which is listed in the first case (2) of the 42 nci clause, " Check out or contact order or bank card, credit card And so on, and so on, "in the" "The bank or the post office of the party," the bank said, was "deposited in the bank or post office of the fourth item," the bank card said. credit card and similar cards made by cards, "in the statement of the item,"þeklinde

C), in the third section of the Code 123, dated 2.7.1964 and numbered 492, the "handover and divisions" clause in the third section of the Law " era, division, division, and nev. " in the event of the following:

D), dated 30.12.1960, and the first receipt of the 193-number-of-Income Tax Code of 86 (1) of the substrate (b) of the lower part of the substrate of the Income Tax Act. " (With more than one employer, the sum of the fees from the next employer is taxed by the sum of the amount of untenable taxpayers in the second tranche of the article, in article 103). including charges) ", including the

E) is a "school", "school, health," dated 30.12.1960, and the "school" clause in the first section (2) of the 193-count Income Tax Act, number 2 (2). " at the site of the facility,

F) dated 3.6.1949 and is the "school" clause in the first case (6) of the 14th Amendment of the Corporate Tax Code of 5422, " school, health, " at the site of the facility,

Is To Be Dechanged.

MADE 18. - The following sentence is added to the end of the first part of the receipt of the provisional 1st item (E) of the Code of Cooperative and Contingent Unions of the Code, dated 1.6.2000 and number 4572.

These amounts being undertaken and liquidated are tracked in a private fund account at the balance of the balance sheet, without the proceeds of the revenue accounts, and these fund income-expense management differences. is used in the process of being made.

MADE 19. --dated 13.4.1994 and the 3984-counting Radio and Tv and the Right to the Broadcast of the Law was the second part of the 12-point-the-point.

At the end of the annual budget of the Top Board of

Radio and Television, the Turkish culture and nature's presence in the country has been spent at the end of the year. The Ministry of Culture and Tourism is transferred to the account of the Ministry of Culture and Tourism, with the protection of the assets and the purpose of their presence. On the one hand, the budget is private, and on the other hand, special funding is recorded in the Ministry's budget. The Minister of Culture and Tourism will be transferred to the Central Directorate account and used for expenses, as required by this amount, which is being paid special for the budget of the Ministry. The amount of money that is not spent within the year of this amount is recorded in private income and private funds that transfer to the next year budget. Expenses are regulated by regulations and guidelines.

MADE 20. - At least two-thirds of its revenues are based on the recommendation of the Ministry of Finance, established to aim for the fulfillment of a service or services in the budgets of public, value-added and private budgets. When the Council of Ministers is established, the tax exemption may be recognized.

The benefits of using the tax exemption and the loss of their exemptions are determined by the Ministry of Finance.

Tax exemptions for the cases detected when they lose the tax exemption as a result of special controls that will be in the process of audits or the special controls that will be done, the tax breaks that are predicted in the first phase It can be removed.  

ARTICLE 21.- dated 18.2.1963 and the number of tariffs, (I), (II), (III), and (IV) of the 197 Code of Motor Act Tax Act (s). The records, which are tax-related and registered and registered in the relevant record on the date of publication of this Law, will again be registered and registered for the first time from the publication date of this Law to 31.12.2003, the first time the records will be registered at once. to be related to the relevant tastes of the recipes in the Anilan Blood, to be the case until 2003, when it was specified, it is in the form of the payment tax.

TheTaþýtTaste tax is about 31.12.2003 from this date on the release date of this Law by the tax office of the site where registration and registration are made. Records for the first time record and registration for registration and registration at the time of day registration are made.

The payer is on the release date of this Law and has been registered or registered or issued by name until 31.12.2003. is real and legal entities that are owned by this holiday in the history of the notary sale.

Exceptions to the 4th clause of theMotorlu197 Motor Duties Tax Code are also applied for the taxation tax. At the time of the earthquake in the Bingol center and districts of 1.5.2003, registration of records and registered trademarks of the Bingol traffic registry with the same date as the name of the people who were present at the time were the same date as the date of the earthquake. The registered trademarks are also excluded from the exchange tax (except for the items sold to the sites specified after that date).

The registration tax is paid at once. The current tax on records and registration for the relevant records in the history of this Law is the first time that this Law has been issued for the end of the month following the release of this Law, from 31.12.2003 to the end of this Law. Registration and registration are paid by the end of the month following the month of registration and registration. If a disservice is made during the payment period, the tax is paid before the action is made.

mükelleflerin, dated 3.4.2003 and under the provisions of the Code 4837, will pay for additional motor duty tax instalments or amounts paid by the fully paid payers. It would have been destroyed by the tax. My non-madeulae will be returned. A tax on additional motorization taxes that is not paid by the release date of this Law is discharged.

According to this item, the charge taxes are dated 2.2.1981, dated 2.2.1981 and dated 2380, dated 27.6.1984, and numbered 3030 from the neighborhood administers not a share.

The laws of the Code of Motor Tax of 197 are applied in the non-provision of this material, as well as to the tarh, tahakkuk, and the collection of theTaþýtTaşit tax. The payment tax paid by this item is considered to be expenses in the identification of trade, agricultural, and professional earnings.

The Ministry of Finance is authorized to determine the principles and principles of the implementation of this matter.    

MADDE 22. - This is the Law;

a) On the date of release 5, effective 1.6.2003,

b) 6 ncu clause 1.1.2004,,

c) on the date of release of article 18, effective 16.6.2000,

d) On the release of Digit items,

enters the current process.

MADE 23. - The Council of Ministers executes the provisions of this Law.

 

(The number of 4760 Special Consular Tax Laws (I) has been installed by the ruler (A),

list of G.T.A.P. numbers that are attached to the ruler of the same list (B), with the names of the products printed with the names.)

 

 

 

G. T. I do. P. NO.

 

 

Commodity Exchanges

Tax

Amount

(TL)

 

 

Unit

 

2710.19.71.00.00

(Justification; other)

Those that will hold a special pushiþleme

 

255,000

 

Kilogram

 

 

2710.19.75.00.00

(lies not yet available)

2710.19.71.00 specified in subposition

What is to be retained by chemical contact with a policybaþka

(Justification; other)

 

 

 

255.000

 

 

 

Weight

2710.19.81.00.11

Based on engine yaðlarý

(Live; other)

255,000

Kilogram

2710.19.81.00.12

Sea diesel engine oil;

(Yallama; Other)

255.000

Weight

2710.19.81.00.13

Compressor patch yaðlarý

(Live; other)

255,000

Kilogram

2710.19.81.00.14

Turbine Patches

(Oil on) Other)

255.000

Weight

2710.19.81.00.19

Digit lies

(Justification; other)

255,000

kilogram

2710.19.83.00.00

Hydraulic Purposes

(Oil for intent; Other)

255.000

Weight

2710.19.85.00.11

White lies

(Justification; other)

255,000

kilogram

2710.19.85.00.12

Sliding paraffin (oil)

(Live); Pedestrians)

255.000

Weight

2710.19.87.00.00

Dylle=n Restoresyaðlarý

(Live; other than)

255,000

Kilogram

2710.19.91.00.00

Metal processing Mahmut bracelets, remove

date anti-stop patches

 

255,000

 

Weight

 

2710.19,93.00.00

(Live); Pedestrians)

Electricity isolationyaðlar

(Live; other than)

 

255.000

 

Kilogram

2710.19.99.00.11

Kigzag yaðlarý

(Live; other)

255,000

Kilogram

2710.19,99.00.12

Sooling licts

(Justification; other)

255,000

Kilogram

2710.19.99.00.13

Auto-Start yaðlarý

(Live; other)

255.000

Kilogram

2710.19.99.00.14

Diyaker patchesyaðlarý

(Justification; other)

255,000

Kilogram

2710.19.99.00.15

Differential yaðlarý

(Live; other)

255.000

Kilogram

2710.1999.00.19

Digits

(Base patches only)

255,000

Kilogram