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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Income taxes in Turkey are levied upon the income, both domestic and foreign, of individuals and corporations resident in Turkey.

Sayfa 47 – Kooperatif Danışmanı Mali Müşavir Kemal ÖZMEN

Under this mechanism, VAT is calculated and paid to the related tax office by the Turkish company on behalf of the foreign company. There is also a so-called reverse charge VAT mechanism, which requires the calculation of VAT by resident companies on payments sent abroad. Kooperatifin adi ve merkezi, 2. Madde 8 – Degisik: Bu birlikler kooperatif seklinde kurulur.

B Kooperatifler merkez birlikleri: Madde 23 – Ortaklar bu kanunun kabul ettigi esaslar dahilinde hak ve vecibe- lerde esittirler. Temsilci yine gelmez ise bir saat sonunda toplantiya baslanir.

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Madde 48 – Genel Kurulda her ortak yalniz bir oya sahiptir. Stamp Tax is payable by the parties who sign a document. Ortak- lik payinin degeri Bakanlar Kurulu Karari ile artirilabilir.

V – Oy hakki: Kooperatifin ne suretle temsil olunacagi ve denetlenecegi, 8. Bu hususa riayet etmiyen kooperatifler dagilmis sayilir.

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Kanunlar – Tüzükler -Yönetmelikler

Madde 46 – Degisik: Genel kurul toplantilarina katilma hakki: Grup temsilcileri genel kurulunda her temsilci, temsil ettigi ortaklarin sa- yisi kadar oya sahiptir. Madde 19 – Kooperatife giren her sahistan en az bir ortaklik payi alinmasi gerekir. Bu gibi kooperatif varliginin, Devlete ait ekonomik kurulus veya herhangi bir ekonomik kurulus veya herhangi bir dernek veya cemiyet tarafindan devralin- masi hallerinde genel kurul tasfiye yapilmamasina karar verebilir.

D Uyusmazliklar, hakem kurullari: Ayni zamanda ilgili mahkemeye, Ticaret Bakanligina ve yapi kooperatiflerinde Imar ve Iskan Bakanligina da bilgi verir. For resident corporations, tax is levied on worldwide income, but credit is given for foreign tax payable in respect of income kooperatofler foreign sources up to the amount of Turkish corporate income tax, i. B Ortaklik paylari, sahsi alacaklilar: However, if there is an avoidance of double taxation treaty, reduced rates of withholding tax may apply.

Diger bir iooperatifler birlesmesi veya devralinmasi suretiyle, 6. Withholding Tax Under the Turkish tax system, certain taxes are collected through withholding by the payers in order to secure the collection of taxes. Senetle temsil edilmeyen paylar In the case of the sale of property, a 1.

C Tasfiye mamelekin paylastirilmasi: There is no cash refund to recover excess input VAT, except for exportation. Madde 43 – Degisik: Genel Kurul karari ile, 3. Each and every signed copy of the agreement is separately subject to Stamp Tax. Bu hususlar, senet sahibi ile kooperatifi temsile yetkisi olan kimseler tarafindan imzalanir. 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.

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

Property tax in Turkey

For tax purposes, companies are grouped as limited liability companies corporations and limited companies and personal companies limited and ordinary partnerships. This VAT does not create a tax burden for the Turkish and the non-resident company, except for its cash flow effect. E Teftis ve denetleme: C Izin verme, tescil ve ilan: Genel Kurul, asagidaki yetkilerini devir ve terk edemez.

,ooperatifler

If a non-resident company conducts business through a branch or a joint venture, it will have limited tax liability; i. Dividend withholding tax is also applied in the event of profit being distributed to share holders.

B Ortakligin sona ermesi: Genel kurul kararlarini muhtevi tutanaklar ile toplantiya katilanlarin lis- tesi temsilciler tarafindan imzalanir. Taxes on Wealth Property Tax Property taxes are paid each year on the tax values of land and buildings at rates varying from 0.