1163 SAYL KOOPERATIFLER KANUNU PDF

sayılı Kanun, kooperatifleri “tüzel kişiliği haiz olmak üzere ortaklarının belirli ekonomik Şu anda yürürlükteki sayılı Kooperatifler Kanunu genel bir. yayımlanan sayılı Kabahatler Kanununun, İdari Pra Cezası başlıklı 1 Su Ürünleri Kooperatifleri Merkez Birliği’nin destek verdiği “Türkiye’nin Kadın. kooperatif-nasil-feshedilir/ Kooperatif Kooperatifler ile ilgili esaslar sayılı Kooperatifler Kanunu kapsamında Share. English (US) .

Author: Akile Nazahn
Country: Eritrea
Language: English (Spanish)
Genre: Personal Growth
Published (Last): 4 September 2012
Pages: 84
PDF File Size: 14.34 Mb
ePub File Size: 4.68 Mb
ISBN: 282-9-35615-804-1
Downloads: 7820
Price: Free* [*Free Regsitration Required]
Uploader: Gonris

Kanunlar – Tüzükler -Yönetmelikler

Bu hususa riayet etmiyen kooperatifler dagilmis sayilir. Bu husus ayrica ilan ettirilir. C Tanitma ve egitim hizmetlerini kooperatifelr fon: Ek Madde 2 – Ek: Dividend withholding tax is also applied in the event of profit being distributed to share holders.

This tax is paid thru water bill of the property by the person who lives or occupies that house or office. Buildings and lands owned in Turkey are subject to real estate tax at the following rates: Senetle temsil edilmeyen paylar Merkez birligi kurulu- su tamamlanmadigi hallerde, birlikler kendisine bagli kooperatifleri denetler. This tax is levied at scheduled fixed amounts that vary according to the location of the house or office.

B Kooperatifler merkez birlikleri: These include income tax on salaries of employees, lease payments to individual landlords, independent professional service fee payments to resident individuals, and royalty, license and service fee payments to non residents. This VAT does not create a tax burden for the Turkish and the kanuunu company, except for its cash flow effect.

  ENFERMEDAD DE CASTLEMAN PDF

Tescil ve ilan olunacak hususlar sunlardir: Devralan kooperatifin iflasi halinde ise bu mallar ayri bir masa teskil eder. Bir ortak Genel Kurulda birden fazla ortagi temsil edemez. B Kurulus, muteberlik sartlari, isim kullanma yetkisi: In this regard, countries having avoidance of double taxation treaties with Turkey have kooperativler advantages.

Property tax in Turkey – Kooperatif Danışmanı Mali Müşavir Kemal ÖZMEN

Kooperatifin dagilmasinin tescili Ticaret Sicili memurlugundan istenir. In the case of the sale of property, a 1. B Ticaret siciline bildirme: Withholding Tax Under the Turkish tax system, certain taxes are collected through withholding by the payers in order to secure the collection of taxes.

Bu hususa riayet etmiyen kooperatifler dagilmis sayilirlar. D Uyusmazliklar, hakem kurullari: Sermaye miktari sinirlandirilarak kooperatif kurulamaz. D Gelir gider farkindan ilk ayrilacak fonlar: A company, whose statutory domicile or place of management are established in Turkey resident companywill have full tax liability; in this case, worldwide income is taxable.

Ilk istege uymiyan ve ikinci istemeden sonra da bir. Kaninu payi belgelerinin ada yazili oldugu, 6. Madde 76 – Kooperatif birlikleri kendi aralarinda kooperatif seklinde merkez birlikleri kurabilirler.

Diger bir kooperatifle birlesmesi veya devralinmasi suretiyle, 6. Bu birlikler kooperatif seklinde kurulur. Madde 8 – Degisik: Madde 75 – Degisik: Bir ortaklik payinin degeri V – Kaninu hakki: Kooperatifin unvani ve merkezi, 4.

Yapi kooperatiflerinde konut, isyeri ve ortak sayisi genel kurulca belirle- nir. Corporate Income Tax For tax purposes, companies are grouped as limited liability companies corporations and limited companies and personal companies limited and ordinary partnerships.

For resident corporations, tax is levied on worldwide income, but credit is given for foreign tax payable in respect of income from foreign sources up to the amount of Turkish corporate income tax, i.

  ANTLR 4 DEFINITIVE GUIDE PDF

Individual Income Tax The limited tax liability covers trade or business income from a permanent establishment, salaries for work done in Turkey regardless of where paid or whether or not remitted to Turkeyrental income from real property in Kaninu, Turkish derived interest, and income from the sale of patents, copyrights and similar intangible assets.

Bunlarin ve yedeklerinin kooperatif ortagi olmalari sarttir.

Property tax in Turkey

Madde 82 – Iflastan gayri hallerde kooperatifin dagilmasi, yetkili organlar tarafindan Ticaret Siciline tescil ile ilan ettirilir.

Ortak- lik payinin degeri Bakanlar Kurulu Karari ile artirilabilir. However, if there is an avoidance of double taxation treaty, reduced rates of withholding tax may apply. Under this mechanism, VAT is calculated and paid to the related tax office by the Turkish company on behalf of the foreign company. Corporate entities having their statutory domicile and place of management outside Turkey, but established in Turkey in the form of a branch are subject to tax on an annual return based on income koopefatifler from the permanent establishment in Turkey.