DAIR LAW

ARTICLE 1.- 31.12.1960 and is about to come after the 193-numbered clause of the Income Tax Code The following acquis 21 is added.

MUKERRER ARTICLE 21.-The winners of retirement from the individual pension system, who passed away from this system for mandatory reasons such as disability, or liquidation 25% of the payments were paid by premium payers for a period of ten years from other insurance companies located in Turkey and central Turkey, and 10% of the payments made to those who are required for compulsory reasons such as disability or liquidation are required to be a single premium year. Payments from income insurance are undersecretaries of income tax.

No tevkifat is made based on the number of the first receipt (15) of the 94-clause over the amount that is described in the statement.

ARTICLE 2.- The number 23 (11) of the 193-count Income Tax Code has occurred in the same way as It ' s been disinvicied.

11. Pensions, widows, widows and orphans (506-listed Social Insurances are under temporary 20 nci) of the pensioners who have retired with the law and 506 are paid for by the Sandals on the provisional 20 nci. The sum of the months paid by the specified sandals is greater than the maximum payment amount paid to the highest State officer, and the difference is tax, as a fee.) (Including those that are paid from public, added, and private budgets);

MADDE 3.- The number 25 of the 193 Code of 193 is the number of other than the number of other people.

3. A retired, widowed, widower who has been given the laws or status of a 506-year-old pensioner with his retired sandals and a 506-number of Social Insurances that he/she has been given to the people who have been left to be at the same time. and annuities paid to the widows and orphans with those who have filled the deposits and times of marriage bonuses or repatriations (the compensation paid by the sandwiches specified in the temporary 20 nci of the Law of Social Insurances of 506, help and wholesale payments are the highest paid to the highest State officer more than the amount, the difference is tax-free. In this neighborhood, the need for money, compensation, and wholesale payments from the same sandwich as needed from the same sandwich, are collectively considered.);

MADDE 4.- The first number (9) of the 193 count is added to the first number (9) of the Act, 63. article (2) and the number of other (3) numbers of the number of items that are currently being started.

9. The contributions paid by the employers to the individual pension system in the name of the remunes. (The sum of the contributions paid to the individual pension system by both the employers and the individual pension system and the sum of the contributions of the tax on the individual pension system) is the rate specified in the number of the first section (3) of this Law, and the ratio specified in its place of mind. It can't be done.)

2. Benefits and bonuses paid to the sanders specified in the temporary 20 nci of the Social Insurances Act of 506, with retired sandals installed in the law;

3. In Turkey, where insurance or retirement is an insurance or retirement insurance company in Turkey, the price of the fee is the life, death, and small children's life, death, accident, disease, disability, death, Contributions paid to the individual pension system with bonuses paid by the service for insurance policies such as unemployment, animosities, dosium and Tahsil, and the individual pension system,

The collection of premium, dues, and contributions to be made, 10% of the monthly salary (s) of the individual pension system, is the insurance subject for the month of payment. 5% of the amount paid in the premiums paid for their policies), and the minimum wage for the minimum wage is not available for the first time. The Council of Ministers will increase this rate by up to 20% (up to 10% for the individual pension system's insurance policies) and to re-establish the specified line of minimum wage to not exceed two times the amount of the year. authority.

ARTICLE 5.- The second number (15) of the 193-count code is added to the second number of the following (15) number of the items.

15. Legal entity, pension and pension, pension and insurance companies;

a) payments to non-premium, aidat, or coefficient for ten years,

b) has been paid for ten years and ten years from the individual pension system and the other than those who have not earned the right of retirement. payments to those who have paid premiums or dues for a period of time, and for mandatory reasons such as deceased, disability, or liquidation,

c) Payments from the individual pension system to those who are eligible for retirement from this system, such as those who are required for mandatory reasons such as liquidation, disability, or liquidation.

MADDE 6.- The first number (1) of 86 ncis of the Code 193 is the lower end of the number (c) It ' s been disinvicied.

c) are taxable and non-taxable via tevkif with the securities of the second number (15) of the 75th clause. The sum of the sum of the first and second tranche of income from the securities, including the first and second tranche of the sum of the sum of the sum of the sum of the aggregate;

MADDE 7.- The 89th count of 193 is the number of other than the number (1) part of the law.

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

has up to 20% of this self (up to 10% of individual pension system insurance policies). It is authorized to increase the number of times the specified line of the specified hadi for the specified amount not to exceed the two times the amount of the year.

ARTICLE 8.- The first number (11) of the 193-count Income Tax Code is in line with (d) number It is the bottom line and the number of (15) number one is added to the receipt.

d) For income support and alternative product payments made to farmers,

15. a) from the equity of the securities of the second fissor (15) of the 5th section of the article (15), the equity of the securities of the subconscious,

b) from the security of the securities of the second fissor (15) of the 75th item (b) in the lower self of the securities,

c) from the securities of the second fissor (15) of the 75th clause in the lower self (c) of the securities of the subconscious,

MADDE 9.- 3.6.1949 and 5422 is the first of the first-of-pearl clause of the Corporate Tax Code (4). The number that you have is added to the bottom line.

e) Retirement yacht funds earnings (These earnings are not subject to tevkifata according to the 94th clause of the Income Tax Code.),

ARTICLE 10.- The number (h) of article 17 (4) of the Value Added Tax Code dated 25.10.1984 and 3065 count "The water deliveries for agricultural irrigation purposes," the "agricultural water deliveries, and non-commercial retail drinking water deliveries to those who reside in the village in the village of village legal entities," said the statement.

ARTICLE 11.- dated 1.7.1964 and with 488 counts of Damga Tax Code (2) related to "V-Institutions" " Plug-in-section 21 is added to the chapter 21.

21. Insurance and pension funds and pension funds, including the installation of pension funds, are required to be paid by these companies or funds that are stamped on.

ARTICLE 12.- dated 13.7.1956 and 6802 is the 29th item (i) of the Law of Expense Taxes (t) and (u) have been added to the same item and (u) in the same item.

i) Retirement promises, life insurance (including life insurance, accident, illness, disability, and other collateral of hazardous diseases) Commitments from export and policy-over-policy insurance, including those that are provided), including those that are provided as), and

t) The money they receive due to the construction of pension funds, capital markets,

is the reputation of stocks and insurance companies and pension companies, as well as the reputation of increasing their capital. The money that's left in their favor by overhauling their dears.

MADDE 13.- dated 16.8.1997 and number (13) of 4306 of the Code 4306 It is added to the item in the world.

The number (1), (2), (5), (7), and (9) diplomatic representatives of foreign states, the consulates and the diplomatic rights of the foreign states in Turkey, The tax exemption does not apply to the representative of international organizations when they have an international understanding with members of the owner.

INVALID ARTICLE 1.- Prior to the date on which this item is effective;

b) Premium and payments related to the acdedmime insurance policies,

The provisions of the Revenue Tax Act 23, 25, 63, 75, 89, and 94 are the provisions of this Law prior to the date of the Revenue Tax Act.

INVALID-MADDE-Real estate on the subject of interest, in order to build a record system for payments support for farmers. The amount of records and documents that are to be given as the basis of the deed is not sought for the share of the network, the special transaction tax, and the revolving capital charge.