Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k4792.html
Law No. 4792:16.1.2003 Scope article 1. -1. The provisions of this law;
a 4.1.1961 tax procedure law No. 213 dated) fall within the scope of taxes, fees, duties, depending on the share of funds and tax penalties, delay interest, late payment surcharges, 16.8.1997 Act No. 4306 dated and received education contribution and late payment penalties, 8.9.1983 and dated according to the Tender Law No. 2886 featured properties are received and due to this delay increases and State-owned and charged tax, depending on whether the Ministry of Finance dated 21.7.1953 and numbered 6183 returning public receivables Law the scope of some claims in the relevant sections of this Act and, b) in terms of Taxes, based on previous periods, the date of 31.8.2002 adhered to this date should be in the tax declaration and before the date of 2002, 31.8.2002 accrued taxes, takes place in the record business in c) that are not present or is present in the recording business are not on commodities, machinery, equipment and fittings is the statement, d) State-owned customs administrations by some in the relevant sections of this Act shall be imported and customs duties , About the fines and delay hikes, is applied.
2. the term last tax referred to in this law; Tax procedure law within the scope of taxes, fees, duties, and refers to its share of contribution to education funding share.
The FIRST PART of the Finalized public Charge Provisions Accelerate receivables article 2. -1. As of the date this law comes into force (and including);
Although unpaid, which came Due a) or all of the tax payment period not yet with this tax relating to late payment penalties, delay interest instead of the entry into force of this Act until the date Censusbureau wholesale price index determined for each month on the basis of the calculated amount of the monthly rate; nine equal installments in February, April, June, August, October, December 2003 with the months of February, April, June 2004 until the end of the months of malpractice or fully paid, provided that the abandonment of the case opened late payment penalties, delay interest applied to tax and tax fines and tax penalties applied to delay the hikes, b) which in whole or in part paid taxes related to late payment penalties and default interest, rather than until the date this law comes into force the Censusbureau wholesale price index determined for each month is based on the monthly rate is calculated by taking the amount; unpaid taxes along with nine equal installments of principal in February, April, June, August, October, December 2003 with the months of February, April, June 2004 until the end of the months of malpractice or fully paid, provided that the abandonment of the case opened late payment penalties, fines and tax penalties and default interest applied to delay tax hikes of a tax cut without depending on its origin, c), whether the law comes into force as of the date of the unpaid tax of 20%; February, April, June 2003, three equal installments until the end of the months of not opening the case or to be paid, provided that the abandonment of the case opened the remaining 80%, d) as of the date this law comes into force as a matter of fact only unpaid debt tax withheld based on punishment and the delay in the case of a raise and the delay of this penalty hikes OK, e) participate in, encourage and help tax due in ziyaı criminal acts those who addressed the punishment of 20%, (a) in the manner foreseen in time and payments are provided below, or give up the lawsuits opened the case on the condition that the remaining 80% of the time and deterrent to the hikes, Dozent for delay that is applied.
2. within the scope of paragraph (1) of Act No. 6183 before the date of entry into force of this Act of public receivables in accordance with article 48 of the law suspended and also are being paid in accordance with the terms of postponement, the remaining installment amounts are the tax payers to demand that can take advantage of law provisions. In this case, the amounts that are paid in accordance with the terms of installment of postponement to postponement provisions. In this way, the paid installment amounts deferred due date just for the time that elapses between the date of the deferred interest is applied. The remaining installment amounts unpaid at maturity is accepted and these claims as (1) the provisions of paragraph number.
3. This article is within the scope of the public with respect to receivables applied lien, the payments made is removed, and it guarantees that hit is returned.
4. with regard to the period covered by this Act in 2002, the entry into force of this Act shall be accrued and unpaid to date concerning the temporary tax hikes rather than delay the date this law comes into force Censusbureau wholesale price index determined for each month on the basis of the monthly rate shall be paid the amount specified in this article stipulation, it is possible to be exploited. In this case, the payment of the tax requirement shall not be required.
5. Sea of Marmara region and the earthquakes in and around 17.8.1999 12.11.1999 due payment time can be extended and the date this law comes into force the payment period has not been set yearly income and corporation tax 31.12.1960 of institutions within the framework of the 193 income tax law No. 94 of the law under the first paragraph of paragraph (6) was a sub clause (b) of the income tax in accordance with tevkifatı, excluding other taxes due date is the last day of the month of February 2003 is accepted and these taxes (1) paragraph (a) I was paid in installments equal to nine in allotted time stipulation. The payment period has not been set yearly income and corporation tax with income tax Act 94 the institutions under the first paragraph of paragraph (6) was a sub clause (b) of the income tax in accordance with the tevkifatının in the subsequent identification of the payment period (1) paragraph specified that tax installment periods, some of the remaining installments if the installment period paid.
6. The scope of this law shall be paid to the motor vehicle tax and tax hike instead of the entry into force of this Act until the date Censusbureau wholesale price index determined for each month on the basis of the monthly rate to be calculated for the amount belongs to transport (1) until the end of the specified payment period numbered paragraph 18.2.1963 of the motor vehicle tax Act No. 197 13 does not apply to the provision of paragraph (d) of article.
Unconfirmed claims or litigation in the public article 3. – 1. As of the date this law comes into force Tax Tribunals before the lawsuit or not yet ikmalen that period for bringing actions, tax shall, ex officio or administration has been made with 50% of this amount the tax late payment penalties and default interest until the date this law enters into force instead of Censusbureau wholesale price index determined for each month on the basis of the calculated amount of the monthly rate; nine equal installments in February, April, June, August, October, December 2003 with the months of February, April, June 2004 until the end of the months of malpractice or fully paid, provided that the abandonment of the case opened, 50% of the taxes, late payment penalties, penalties and default interest and tax hikes is a deterrent from charged of delay applied.
2. as of the date this law comes into force before the regional administrative Court of an appeal before the Council of State with regard to an appeal or lawsuit or not yet ikmalen that period for bringing actions, tax shall ex officio or administration has been made, this will take in the determination of the principal to be paid according to the article, as of the date this law comes into force tarhiyatın and the amount in the final phase. This law was issued before the date latest decision which granted;
a decision to be Waived, the taxpayers) this article stipulation in order to take advantage of the first 20% of the underlying tax tarhiyata with this amount, the interest rate hike and delay the date this law comes into force instead of Censusbureau wholesale price index for each month the monthly rate is calculated on the basis of the amount of time specified in paragraph (1) and the rest of the way, be paid 80% tax , late payment penalties, with tax penalties and default interest applied to certify all the hikes, b) delay or tadilen in the case of a decision of approval, the tax is fully certified with this amount, the interest rate hike and delay the date this law comes into force instead of Censusbureau wholesale price index for each month the monthly rate is calculated on the basis of the amount of time specified in paragraph (1) provided that the payment of late payment penalties and way , default interest and tax penalties and tax fines applied to delay the hikes, Dozent for discarded.
However, in the event that the decision of breaking the latest decision issued (a) the provision, in the event that the decision is partially ruining partially approval onanan part (b), for the failed part (a) provisions.
3. as of the date this law comes into force only in the case of a lawsuit against the tax penalty; tax as a matter of fact, depending on the penalties, the tax before the date this law comes into force to be paid or to be paid in the manner provided for in article 2, provided that tax as a matter of fact if any conditions of the truncated regardless of the punishment is a deterrent from charged without seeking.
4. Participate in, encourage and help tax ziyaı due to criminal acts, those who deal with punishment of 20%, (1) in the prescribed time and in the manner provided below, or payments, litigation lawsuit, to give up the remainder of a penalty of 80% and a deterrent to the delay from charge hikes implemented. This provision is (1) or (2) paragraph (a) in subparagraph ziyaı the tax penalty in the specified phase, the penalty will be applied according to the amount of the first tarhiyata.
5. as of the date this law comes into force; After applying to provision of reconciliation, compromise has not been granted or compromise on that reference day didn't show up or compromise cannot be satisfied, but Sue unexpired receivables this item stipulation.
6. In this article, the case against the given statement to record reservations about applies.
7. This item with the stipulation of article 2 to take advantage of the benefit tax payers, tax types refers, installment payment of accrued during difficult situations if not paying at maturity without the specified item can not benefit from the provisions.
Delay implementation of article 4. Paid using the applicable Law This Law the transaction – from late payment penalties will not be applied for the next month.
The SECOND PART of the review and Assessment Safhasında assessment stage in The Operations review and article 5 taxes included. -1. With regard to the period covered by this law, the Act was initiated before the effective date, this date was with the tax inspection could be completed, the process of imposition and accrual basis of this Act shall be without prejudice to the provisions relating to expansion.
2. after the completion of this process, with 50% of the tax imposition that default interest to the amount the date this law comes into force instead of Censusbureau wholesale price index for each month the monthly rate is calculated on the basis of the amount of the notice within thirty days from the date of notification of the written notice of being communicated to the successive months to start paying in installments equal to twelve months, and provided six , 50% of the tax, this tax is applied to the default interest and tax penalties, from the tax collected as a matter of fact that is not connected to a cessation deterrent penalties.
3. Participate in, encourage and help will be truncated due to tax ziyaı criminal acts, those who deal with punishment of 20% (2) in the prescribed period and in the remainder of the penalty payments in such a way that 80% is a deterrent from charged.
4. Mükelleflerin in order to take advantage of the provision of this article, (2) in the specified time period and in the manner provided below, payment and case.
5. with regard to the period covered by this Act, is completed before the effective date of the law, this date or after tax records on the transition if that Commission decisions and tax imposition required upon the review reports and notification processes. Assessment made upon malpractice, (2) and (3) as provided in paragraph (2), the designated amount, numbered paragraph within the specified time, provided that the provisions of this Act to be paid.
6. Act as of the effective date of the tax according to the provisions of article assessment has requested conciliation before the compromise, but compromise didn't come on, or conciliation could not provided notice of tax and penalties, although it has not been notified that for receivables taxpayer article is applied.
7. This article with article 3 of this law stipulation beneficiaries, also the tax concessions and tax reconciliation, assessment of the law before punishment can not benefit from the provision of the discount.
8. This article according to the provision under scrutiny; before the date this law comes into force the regulation of the minutes of the start of the taxpayer, taxpayer requested invitation or have been communicated to the caption of the books and documents, when arranging or record book for origin and documents for review has been submitted to the competent tax review which covers them.
Remorse or spontaneous declarations of article 6. -1. With regard to the period covered by this Act until the end of February 2003;
a according to article 371 of the Tax Act) declared base all over the beds and incurred taxes calculated with remorse increase, and 10% penalty cut irregularities separately; six equal installments in February, April, June, August, October, December 2003 provided fully paid up to the end of the months of remorse hike and 90% remaining sentence of irregularities, b) the fourth paragraph of article 30 of the tax Procedure Act, according to the statement issued by itself are all taxes incurred through imposition and default interest to be calculated and will be truncated with tax penalties of 20% separately; (a) payment of the specified period and in manner and malpractice, default interest 80% tax with penalties, Dozent for discarded.
However, with regard to the period covered by this law enters into force before the date of the law's remorse is with the demand, in terms of conditions of payment are given spontaneously with the declaration statements infringed for stopping and resuming as of the date this law comes into force have not been notified or unexpired tax lawsuit ziyaı penalties, that the scope of paragraph (b). In this case, the tax hike, with all of the default interest and tax ziyaı 20% of (a) the period specified in the notice and the payment of the first installment of the criminal way after payment notification, notice of this penalty, notification of subsequent payment in installments equal to six months to start six months and provided late payment penalties, delay interest rate of malpractice and the remaining 80% of tax ziyaı punishment is a deterrent from charged.
2. considered in article 64 of the income tax Act, no other fees payers; In February 2003, referring to the tax office by the end of the 2003 calendar year get insurance and income taxes for the imposition on their report cards in relation to the previous period provided businesses in any tax and penalty shall not be required. This register obligation before the taxpayers of this act as the date of the start of the work they do is based on the application date.
The THIRD SECTION Base Increase Income and corporation tax base amount increase in article 7. -1. Income and corporate tax payers in the annual declaration to which they gave their underlying tax base amount, from the date this law comes into force until the end of February 2003, 30% for the 1998 calendar year, 25% for the calendar year 1999, 2000 calendar year 20% to 15% for the calendar year 2001, for not less if they have enhanced their defiance, artırımda referenced about themselves for many years the yearly income and corporate tax review and this year in relation to these tax types for another assessment.
2. Income tax payers; artırımda gave as they want about the year in loss income tax returns been declared or not filed based on the taxation base that did not ship with (1) paragraph they have enhanced base; 1998 calendar year to calendar year 1999 3,000,000,000 2,500,000,000 pounds, lira, 3,750,000,000 pounds for the calendar year 2000, 2001 calendar year cannot be less than 5,000,000,000 pounds. However, subject to Declaration of income from income tax payers only real estate capital taxation for taxpayers will be based on the designated amount for the year base amount, about 1/5 is taken into account as well. The application of this paragraph as of the relevant years in the real estate capital revenues set for the exception of amounts are ignored.
3. vergilendirilen in income tax payers from the Simple procedure of 1999, 2000 and 2001 calendar year in relation to the annual income tax returns before the date this law comes into force this year about what happened in relation to the yearly income tax review and assessment. This is in relation to the specified year of the taxpayer has not filed a return in order to take advantage of this provision be based on minimum, including taxation; 1999 calendar year to calendar year 2000 900,000,000 600,000,000 pounds to pounds 1,200,000,000 to pounds base calendar year 2001 to declare are mandatory.
4. Corporate tax payers; artırımda gave before they are in relation to their year declaration declare or hurt in the statement if they haven't, they will be based on the base amount and taxation (1) they numbered paragraph 7,500,000,000 for the 1998 calendar year they have enhanced base lira, 1999 calendar year to calendar year 2000 9,000,000,000 pounds 11,250,000,000 pounds 15,000,000,000 pounds for the 2001 calendar year cannot be less than.
5. According to this article, they are taxed at the rate of 30%, increased base. This base amount are also the share of the funding and training of any tax, contribution margin is ignored. However, income and corporate tax payers, artırımda want to have provided annual statements in the legal time of the year, this tax paid in taxes and accrued through these tax types for this Act to take advantage of the provisions of article 2 and 3, provided that they have, according to this article, are taxed at the rate of 25% increased base. Exception, discount and they deducted because of the lack of taxes to be paid over the Declaration also applied this provision.
6. in their annual corporate tax payers downloaded and remuneration in the income tax Act premises memorandum 94 under the first paragraph of paragraph (6) of the California penal code number according to the income tax of the earnings and revenues been tevkifatına, (1) in the specified tax investigations and tarhiyata are not addressed through this earnings and revenues for the taxes withheld, with regard to the year to which it belongs (1) payment by increasing in proportion to the number specified in.
7. the first paragraph of article 94 of the income tax Act, (6) subject to subsection tevkifatına of the tax contained in earnings and revenues are withholding tax returns with undeclared, corporate tax payers this year in relation to tax investigations and tarhiyata are not addressed; This base amount of earnings and deductions belonging to return, with the date this law comes into force until the end of February 2003, (4) paragraph specified minimum calculation base not less than 50% should declare and declared this base with regard to 1998 for 19%, 18% in relation to the year 1999, with regard to the year 2000 with regard to the 2001 17% and 16% at vergilendirilmeleri.
8. (6) and (7) the provisions contained in paragraph number using artırımda or representations in relation to taxpayers this year included tax review and tarhiyata are not addressed in the relevant year for tax base amount of underlying corporate tax (4) for not less than the amount specified in paragraph (1) it is necessary to increase in proportion to the number specified in.
9. (7) paragraph stipulation by taking advantage of the Declaration about tax payers that this verb in relation to irregularities in the criminal tax procedure for the provisions of article.
10. Income and corporate tax payers this article stipulation increase their base by taking advantage of the statements earlier, if they have paid their taxes through withheld, they will not be deducted from the calculated tax through increased base.
11. increases in income and corporate tax payers they are in origin years 50% of damage, 2002 and subsequent years kârlarından are not deducted.
12. Exceptions and discounts in the coming years due to base the amounts that can be made the subject of a discount from last year with losses from increased according to the origin of this article may be downloaded.
13. Base increase annual income taxpayers and institutions contained in the tax withheld for compensation before they are paid through taxes, related to the offset or cash refund reserves the right to review and assessment in relation to the demands.
Increases in the value added tax article 8.-1. Value added tax payers; as for the period of their each taxation (including designing a record given), the sum of the value added tax calculated in the annual declaration through 1998 to 1999, 3% for the year, 2.5%, 2% for the year 2000 and will be at the rate of 1.5% for the year 2001, the value added tax, referring to the administration until the end of February 2003 and artırımda are agreed, it agrees to pay the tax in question in the eyes of tax payers, they belong to the period of taxation in relation to value added tax review and assessment. 25.10.1984 dated 3065 Numbered value added tax Act, paragraph (1) of article 11 (c), and article 17 According to the deferred benefits from taxpayers in the main operating direct warnings pboc'dan – cancellation in determining the amount, deducted from the taxes calculated tax postponement.
2. the Taxation period monthly value added tax mükelleflerince, artırımda in the desired year be notified;
a leave of absence in the value added tax returns,) at least three have been issued in the period of time this year has been issued beyannamelerdeki the average calculated value added tax amounts to one year, including based on annual operating direct warnings pboc'dan iblağ calculated value added tax amount and that amount (1) shall be paid as specified in the rates of value added tax.
b) has not been granted or not filed one or two of the time has been given to the relevant year of Declaration of income or corporate tax base has provided it is in increments of base amount will be increased by 15% over the value added tax by paying this item from.
c all of the operation within the Relevant calendar year), value added tax, article 32 of the law on non-exceptions in the scope of the delivery and service or deferment – cancellation due to consist of delivered within the scope of the implementation of the calculated tax for the relevant year if there is no income or corporation tax base has provided it is in increments of 15% through increased base value added tax shall be paid from this item. So far, in addition to the steps above in the relevant calendar year taxable transactions due to the presence of the calculated tax taxpayers in this article need to be paid according to the amount of value added tax, as described above, to calculate the 15% value added tax amount can't be down. This coverage comes from tax payers, or entering the corporate tax base amount for the run-up in increments of this article into the stipulation will not be able to take advantage.
3. the three-month period of taxation, value added tax payers, the annual minimum wage increase amount; If they have not filed (2) paragraph (b), within the framework of the principles stated in the Declaration to be given in the same paragraph (a) is determined within the framework of the principles stated in.
4. Value added tax payers artırımda want to start work within a year or the activity taxation periods referenced quit for this within the framework of the principles referred to in paragraph artırımda.
5. Mükelleflerin artırımda want in relation to the taxation period in years, made before the date this law comes into force for the relevant period, together with the statement of the finalized assessment are taken into account.
6. Simple procedure vergilendirilen in income tax payers as (1) in relation to the period of taxation specified in years value added tax review and assessment.
7. in relation to the current year Artırımda about themselves can be downloaded disabled the next time periods provided that the export delivery value added taxes and add birth process of or credit arising from deferred cancellation and cash or credit for compensation to be limited with the check-in operation, review and assessment as reserved.
8. This article is paid according to the value added tax, corporation tax base amount in the determination of income or expense or cost element are not regard as, downloaded from value added tax to be paid or offset in any way and are non-refundable.
(Withholding tax) tax increases in article 9. -1. The first paragraph of article 94 of the income tax Act, (1) I was paid to service in accordance with, compelled to do tax of eleven tevkifatı ones; as for the period of their each taxation (including designing a record given) withholding tax returns contained in the sum of the gross amounts for annual pay over 5% for 1998, 1999, 2000 4% to 3% for the year and calculated at the rate of 2% for 2001 income tax, referring to the administration until the end of February 2003 and artırımda are agreed, it agrees to pay the tax in question in the eyes of tax payers, they years from free in relation to the periods of taxation (withholding) tax review and assessment is not performed.
2. Revenue (withholding) tax increase contained in the current year at in relation to the period of taxation;
a) should be given to withholding tax returns at least one period of the Declaration to be issued at no cost, which are located in this statement in relation to the gross amount was iblağ to 1 year, including annual fees calculated are based on operating direct warnings pboc'dan (withholding) tax base amount and that amount (1) shall be paid by the specified amount in income tax.
b) in the case of unissued not filed; each period will be for minimum income taxation (withholding) tax mainly at least;
BA) before the date this law comes into force has been granted over the years about the last four months for the number of workers reported in workers ' insurance premiums, payroll, payroll premium per year About the bb) was never made, the entry into force of this Act, any subsequent taxation periods up to the date given for the number of workers the first insurance premium bordrosundaki workers, bc) until the date This law comes into force the insurance premium has been never made a payroll of at least two workers , that was run during the period of taxation by the end of the year, admission and related workers over the age of 16 is valid for minimum wage amount is calculated on the basis of income (withholding) tax base amount (1) by paying the income tax by the specified amount in this item from.
3. Revenue (withholding) tax increase in those who want to start or work within the year if they quit the activity taxation periods referenced for this within the framework of the principles referred to in paragraph artırımda.
4. Revenue (withholding) tax increase contained in the current year in relation to the period of taxation, made before the date this law comes into force for the relevant period, together with the statement of the finalized assessment are taken into account.
5. paid income tax, according to this article, in the determination of income or corporate tax base amount or cost element as regard.
Common provisions to increase Base article 10. -1. 7, 8 and 9 of this Act shall be liable according to article;
a) Calculated value added tax of the institutions, and income; February, April, June, August, October, December 2003 with the months of February, April, June 2004 until the end of nine months of paying in installments equal to. These taxes are not paid in the manner specified in the Act, Act No. 6183 public receivables according to article 51 of the law along with the delinquent and shall continue to follow.
b) Calculated taxes paid, in the determination of income or corporate tax base is not considered expenses, discount, offset and return.
c) because of the increased base provisional tax is not calculated, and it will not be charged.
d) Base, in increments of tax procedure Law books and documents are maintained and presented do not constitute preclude the application of provisions relating to.
2. Books and documents had been made previously over tax mining tax payers, if they wish and for years made the tax review artırımda.
3. The Ministry of public artırımda for periods of years or who are not prompted reserves the right to tax review.
4. According to this law, Law comes into effect in increments of origin before classes started with the tax inspection does not constitute transactions. However, the tax base amount in increments of as if tax reviews and processes or part thereof, the provisions of article 7 of this law (1), article 8 (7) without prejudice to the provisions of this law comes into force from the beginning of the month following the month 1 month sonuçlandırılamaması not continue these transactions. During this period, reviews of tax-related assessment concluded the claims before consensus is ignored. If the result of the review or the difference in detection of tarhiyata subject base, with Commission decisions review reports, tax records before the date that the base has devolved in increments if the result of the review, and provided that the difference in origin, the provisions of article 7 and 8 of this act together with. Review and finalization of the process if, if the review reports and commissions decisions tax records is not devolved.
The FOURTH PART is available In Inventory Statements not contained in records located low price machine with goods, equipment and fixtures article 11. -1. Income and corporate tax payers (adi, including collective and adi limited partnership companies); business is not included in the records available in commodities, machinery, equipment and fixtures located low value in register with machinery, equipment and fittings to be determined in their own eyes, or they are connected to their profession with fair price kuruluşunca this in the third month following the entry into force of the law, last job with an inventory list until the day of tax authorities shall notify to the registry. Thus in the case of the sale of the assets declared by the sales price cannot be lower than the cost posted them. Depreciation for assets that are included in the statement.
2. on the basis of the balance sheet ledger holds under the provisions of the tax payers, this substance to their commodities to separate Active; machinery, equipment and fixtures, including a separate special for corresponds to the account. In response, allocated to the partners, distribution of commodities or in the case of capital element of the enterprise's refining and vergilendirilmez. Machinery, equipment and fixtures in compliance will be saved and accumulated depreciation corresponding to the allocated addolunur. On the basis of business account bookkeepers tax payers in question goes as the purchased goods to the part of the underlying commodity.
3. This article is declared in accordance with machinery, equipment and fixtures general rate with the price of commodities subject to the 10% rate, the price of other commodities is subject of this commodity through half the rate is calculated on the basis of the value added tax and a separate declaration declared and, as filed a charge with the duration in advance. This tax is located low value records in machinery, equipment and fittings of the valuation is calculated based on the difference. Machinery, equipment and fixtures from the calculated value added tax this tax is paid via downloaded. According to the General principles of commodity tax paid over. These commodities, machinery, equipment and fixtures for 25.10.1984 value added tax Act No. 3065 dated 9th clause does not apply to the provision of item (2).
Although not present in the business, including the records of goods article 12. -Income and corporate tax payers (adi, including collective and adi limited partnership companies), including business registration, even though their property that does not exist, in the third month following the entry into force of this Act shall last until the day of the job, the same bed 'iden according to the current year for goods that have been identified, taking into account the gross profit ratio and all kind of billing edit tax obligations can be transferred to the registration and declaration by. The ratio of gross profit to be determined according to the records in the current year the taxpayer is bound to determine rates of vocational room. With regard to the implementation of this item provision retroactive tax penalty and default interest do not apply. The payment of taxes to be paid in the year to make a change in the Ministry of finance is in charge.
Precious metals and jewellery related valuation difference statement article 13. -1. Income and corporate tax payers (adi, including collective and adi limited partnership companies); as of December 31, 2002 in relation to the main activities of the enterprise is situated in the records available in precious metals (gold, Platinum and silver) and precious stones (diamonds, diamond, Ruby, Emerald, topaz, Sapphire, tsavorite, and Pearl) made of them with jewelry on the same date as in the stock market, stock exchange, ray ray to the precedent value Schaffner--in terms of qualifications and the amount of the valuation differences hesaplayacakları breed, stating that in an affidavit and entry into force of this Act shall be followed until the day of the third month business they are connected to declare to the tax authorities, provided that the In addition to the cost price of the relevant goods by indicating that they can be transferred to the registry.
2. (1) paragraph according to declare the provision valuation at a rate of 2.5% taxable differences. Thus incurred shall be paid within the period of tax, filed a return. Paid taxes, income and corporation tax cannot be deducted from income and corporate tax base is not considered in determining the expenses.
Balance sheet on the basis of the provisions of this law tax payers bookkeepers, değerledikleri commodities in accordance with the valuation differences in return for commitments and contingent liabilities corresponds to a special account. In response, tracked to that account to be distributed to the partners or the business is considered an element of capital upon liquidation and vergilendirilmez. On the basis of business account bookkeepers tax payers in question goes part of the differences in the valuation of the purchased goods reached consensus as well.
The FIFTH PART Miscellaneous provisions it won't take effect
Article 14. -1. Counted in the article tax Procedure Act 359 verbs 31.8.2002 was functioning before the Republican Prosecutor's Office about the criminal complaint is made, is not made for those proceedings during investigation, which eliminates the public opened cases and final conviction judgments are not executed.
2. As well as in paragraph (b) of Article 359 (1) subsection no documents register "in the Book, and those who destroy their authors should replace or ledger sheets they put or no leaf would those who don't put their principal or documents, or copies in whole or in part as fake editors", (2) subsection as "documents in the fake makers" as (1) the provisions of paragraph number and are 7, 8 and 9 of this Act shall make use of the provisions of article.
3. the tax due rather than smuggling Committed crime, in cases rise (1) exploitation of the provisions of paragraph number; cut the tax and penalties interest on delay with swinging and hikes before the suspension of this Act or any provision of this Act, by order to be prescribed period and amount fully paid and malpractice in administrative jurisdiction or against them from being brought to trial for the abandonment.
Featured properties and certain receivables, provisions article 15. -1. with article 75 of the law on Tender No. 2886 6183 numbered public receivables collection are projected according to law before the date of the maturity of 31.8.2002 featured properties is as of the date this law comes into force all of the unpaid late payment penalties instead of this amount with the entry into force of this Act until the date Censusbureau wholesale price index for each month the monthly rate is calculated on the basis of the amount of , six equal installments in February, April, June, August, October, December 2003 payable up to the end of the month, malpractice or opened provided that the abandonment of the case featured properties is a deterrent from charged delay applied to hikes.
2. as of the date this law comes into force should be paid the unpaid and Act No. 6183 public receivables fall within the scope of the law, depending on the Ministry of finance and the tax does not exceed the amount charged by 200,000,000 pounds in traffic fines not exceeding the amount of 100,000,000 pounds with other fines from charged will be discarded.
3. as of the date this law comes into force may be charged the unpaid even though it becomes 30.6.1934 and dated the construction of the buildings of the Court as a penal provision for 2548 Evleriyle Funding and to be taken Prisoners Ödettirilecek the cost of food according to the law concerning the Fees of food born and the delay is a deterrent from the charge of a raise.
4. as of the date this law comes into force Act No. 6183 public receivables pursuant to article 41 of the law, tax collection on behalf of the post office with the given banks authority to delay applied surcharges on behalf of organizations responsible for about 10% of the calculated nispetindeki is a deterrent from charged penalties.
It's going to take a certain amount of leave of under article 16. – When the due before the date of 31.8.2002 unpaid depending on the Ministry of finance, State-owned and charged the tax if returning 6183 numbered public receivables Law fall within the scope of each type of receivable period shall be taken into account separately, original amount not exceeding the amount of 10,000,000 pounds in their inherent regardless of the attached to this principal and fer's debts, paid fer's receivables from the amount charged is a deterrent to 20,000,000 TL aşmayanların.
Payments of public institutions in article 17. -1. The scope of customization including organizations received Decree Law No. 233 State-owned Enterprises subject to the provisions of the formation, public economic organizations of economic state, their institutions, affiliates, subsidiaries and metropolitan municipalities, municipalities, special provincial administrations, depending on their legal persons or legal entity possessing the detached-budget and public organizations, according to the provisions of this law, would pay the first installment amounts starting from June 2003 the gordians had reigned the gordians had reigned a month equal to pay in installments.
2. Metropolitan municipalities, municipalities, special provincial administrations, their affiliated legal entities or legal entity possessing the detached-budget and public organizations that pay installment amounts, according to law 2.2.1981, dated and numbered, dated and numbered 2380 27.6.1984 3030 laws given to them within the framework of the aforementioned law of a share, depending on the Ministry of finance allocated parts correspond to the circle of debt charged, according to the Ministry of finance or interest cut by the Bank of provinces to be determined shall be paid in cash to the accounts or salaries. There's not had the amount of the deduction is missing the remaining amount in installments, the first installment will be paid in cash without interest by taxpayers in.
Useable unpaid instalments article 18. -1. Non-payment of installments that must be paid according to this law, or in the case of the missing paid the final installment payment of the unpaid amount until the end of the period; unpaid or paid section in the case of the missing is the last cab belongs to the amount not paid by the end of the month following the last installment part separately for each month, along with more than 10%, provided that the provisions of this law, be paid with.
2. it will take within the scope of this Act are (1) in the manner specified in the case of completely unpaid tax payers benefit from the provisions of this law, as the amount paid.
The SIXTH CHAPTER Customs taxes and Penalties Customs tax and penalties provisions article 19. -1. 6 the date this law comes into force have to 19.7.1972 and dated 1615 numbered and dated both customs law Customs Law No. 4458 27.10.1999, according to accrual in the finalization of completely or partially unpaid and of the fact of customs duties depending on Customs Law No. 146 and never 1615 149 Customs Law No. 4458, 234 and 238 will be truncated cut in accordance with the article or with a lawful amounts of fines will be applied to the remaining 20% of late payment penalties or interest, from the date of entry into force of this Act shall be liable to two months in the case of payment of the remaining 80% is a deterrent from charged. This provision, was born on the date this law comes into force tax liability, if found; unexpired or appeal after this date, notifications and also creating conflict and has to be paid within two months from the date of notification to the tax fines also apply to. Before the effective date of the law a declared customs regime even in Rhode Island, after the date this law comes into force in the case of a customs liability born of the provisions of this article shall not apply.
2. until the date This law comes into force the law of Customs Law No. 4458 1615, both 6 need numbered administrative appeal under the Customs authorities or judicial bodies have become contentious in the whole fact of customs duties and Customs Act, no. 1615, depending on this 146 and never 149 234 and 238 Customs Law No. 4458, article cut or be cut in accordance with the fines to be applied with a lawful amounts 30% of late payment penalties or interest, from the date of entry into force of this Act within two months to backing off from conflict in case of payment provided that the remaining 70% is a deterrent from charged.
3. This Act shall be effective until the date of the Customs Law No. 4458 contrary to the provisions of the same Act shall be processed due to the verbs 235, 236, 237 and 241 must be taken in accordance with article 30% of the fines, from the date of entry into force of this Act shall be paid within two months from the remaining 70% in collectible will be discarded.
4. within the framework of the 1972 Convention on Customs Related Transportation 29.7.1998 temporarily imported to the dorm before container depending on the title of the framework of the funding by the Law numbered 492 (8) within the scope of the tariff number, and the date this law comes into force as a deterrent to demand unpaid tahsilatından spend the import.
The SEVENTH CHAPTER Last Provisions will not be refunded receivables article 20. -1. The scope of this law is not red, check-in, and on-account payments made.
2. before the date this law comes into force Act No. 6183 with payments made public receivables is charged according to article 48 of the law suspended interest on the basis of the provisions of this law of red and. However, the application of article 3 of this law in relation to the assessment of the case prior to the date of entry into force of this Act correspond to those in the case of a payment made, paid these amounts in tax court cases in progress after applying to this substance for references to tax court, issued with cancellation decisions for compensation upon cash or refundable.
Article 21 jurisdiction. -Ministry of finance, the implementation of this Act shall determine the procedures and principles set out in this law, the first installment payment reference and to extend the duration of a month and it's looking to take advantage of the law to make taxpayers application period is authorized to detect.
Entry into force article 22. -Enters into force the date of promulgation of this law.
Execution article 23. -The provisions of this law, the Council of Ministers.
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