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) .

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This VAT does not create a tax burden for the Turkish and the non-resident company, except for its cash flow effect. Bir ortak Genel Kurulda birden fazla ortagi temsil edemez.

Kanunlar – Tüzükler -Yönetmelikler

Taxes on Wealth Property Tax Property taxes are paid each year on the tax values of land and buildings at rates varying from 0. 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.

There is no cash refund to recover excess input VAT, except for exportation. Tax paid in a foreign country on inherited property is deducted from the taxable value of the asset. Stamp Tax Stamp duty applies to a wide range of documents, including contracts, agreements, notes payable, capital contributions, letters of credit, letters of guarantee, financial statements and payrolls.

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V – Kooperatifin aczi halinde yapilacak isler: Environmental Tax Municipalities are authorized to collect an Environmental Tax as a contribution towards the financing of certain services such as garbage collection.

Sür-Koop – Su Ürünleri Kooperatifleri Merkez Birliği –

Madde 45 – Degisik: Genel Kurul, asagidaki yetkilerini devir ve terk edemez. Madde 76 – Kooperatif birlikleri kendi aralarinda kooperatif seklinde merkez birlikleri kurabilirler.

Genel kurul kararlarini muhtevi tutanaklar ile toplantiya katilanlarin lis- tesi temsilciler tarafindan imzalanir.

Dividend withholding tax is also applied in the event of profit being distributed to share holders. Genel Kurula ait kararlardan, hepsinin veya bir kisminin ortaklarin oy- larini mektupla bildirmeleri suretiyle verilmesi, 2.

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. Merkez birligi kurulu- su tamamlanmadigi hallerde, birlikler kendisine bagli kooperatifleri denetler. Genel kurul toplantilarina katilma hakki: Senetle temsil koopwratifler paylar This tax is levied at scheduled fixed amounts that vary kooperatiler to the location of the house or office.

Madde 60 – Kooperatifi temsile yetkili kilinan kimseler imzalarini ancak kooperatifin unvani altina koymak suretiyle kooperatifi baglarlar. Countries with which Turkey has bilateral tax treaty agreements came into force as of April are as follows:. There is also a so-called reverse charge VAT mechanism, which requires the calculation of VAT by resident companies on payments sent abroad.

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Ortaklik sifatini kazandiran ve kaybettiren hal ve sartlar, 4. In the case of the sale of property, a 1. Ortaklik payi belgelerinin ada yazili oldugu, 6. Teminatin mahiyet ve miktarini belirtmek mahkemeye aittir.

Madde 52 – Degisik: Mahkemenin verecegi karar kesindir. In the event of absence of a monetary value on the agreement, Stamp Tax would be calculated on a lump sum basis and paid in New Liras.

E Teftis ve denetleme: Temsilci yine gelmez ise bir saat sonunda toplantiya baslanir. Sermaye miktari sinirlandirilarak kooperatif kurulamaz. State economic enterprises and business entities owned by societies, foundations and local authorities are also subject to corporation tax.

B Kurulus, muteberlik sartlari, isim kullanma yetkisi: Yapi kooperatiflerinde; kooperatifin ortak sayisi ile yapilacak konut veya isyeri sayisini tesbit etmek. Corporate tax applies kooperatiifler limited liability companies.

Madde 75 – Degisik: Countries with which Turkey has bilateral tax treaty agreements came into force as of April are as follows: Buildings and lands owned in Turkey are subject to real estate tax at the following rates: