Where taxes not exceeding 500,000 liras in amount for each type of tax, taxation period and tax office, which have fallen due but have not been paid as of the date on which this Law enters into force (including that date), and taxes not exceeding 500,000 liras in amount which have been made subject to dispute as of that date or for which the time limit for filing an action has not yet expired, are paid with a 30% surcharge by the end of 31.12.1988, on condition that no dispute is raised and that any dispute raised is waived, the collection of the late payment surcharge, late payment interest and tax penalties corresponding to these paid taxes shall be waived.
Where 30% of the late payment surcharge, late payment interest and tax penalties not exceeding 500,000 liras in amount for each type of tax, relating to taxes whose principal amounts have been paid in part or in full, for each type of tax, taxation period and tax office, before the date on which this Law enters into force, is paid by the end of 31.12.1988, the collection of the remaining 70% shall be waived.
The procedures and principles relating to the implementation of this article shall be determined by the Ministry of Finance and Customs.
TABLE OF AMENDMENTS MADE BY VARIOUS LEGISLATION TO THE RATES AND AMOUNTS
IN VARIOUS ARTICLES OF LAW No. 3065
Amending
Decree/Communiqué
Official Gazette in which Published
Number of Amended Article
Date
Number
Date
Number
24/12/1984
84/8887
28/12/1984
18619
28
24/12/1984
84/8888
28/12/1984
18619
60
24/12/1984
84/8889
28/12/1984
18619
14
3/1/1985
85/8924
5/1/1985
18626
28
13/2/1985
85/9114
21/2/1985
18673
28
4/3/1985
85/9204
9/3/1985
18689
60
24/6/1985
85/9598
28/6/1985
18795
28
14/8/1985
85/9771
25/8/1985
18853
28
29/4/1986
86/10626
6/5/1986
19099
28
22/8/1986
86/10925
24/8/1986
19201
28
24/11/1986
86/11217
29/11/1986
19296 Repeated
28
5/2/1987
87/114821
7/2/1987
19375
28
1/9/1987
87/12068
16/9/1987
19854 Repeated
28
30/12/1987
87/12469
31/12/1987
19576
28
25/6/1988
88/13036
26/6/1988
19681 Repeated
28
13/10/1988
88/13383
15/10/1988
19960
28
22/12/1988
88/13601
30/12/1988
20035
28
23/6/1989
89/14255
2/7/1989
20213
28
27/12/1989
89/14916
30/12/1989
20388
28
28/7/1991
91/2031
1/8/1991
20947
28
12/8/1991
91/2069
16/8/1991
20962
28
27/12/1991
91/2545
1/12/1991
21098
28
17/5/1991
91/1855
31/5/1991
20887
28
10/2/1992
92/2692
29/2/1992
21157
28
17/9/1992
92/35051
2/11/1992
21403
28
22/12/1992
92/3896
31/12/1992
21452
28
13/5/1993
93/4406
6/5/1993
21583
28
27/10/1993
93/4932
30/10/1993
21743
28
11/3/1994
94/5350
5/4/1994
21896
28
4/4/1994
94/5454
13/4/1994
21904
28
24/6/1994
94/5730
27/6/1994
21973 Repeated
28
26/12/1994
94/6432
1/2/1995
22189
60
12/1/1995
95/6431
6/2/1995
22194
28
4/8/1995
95/71763
1/8/1995
22390
28
20/7/1995
95/71393
1/8/1995
22390
60
21/12/1995
95/7612
30/12/1995
22509
28
21/12/1995
95/7613
30/12/1995
22509
60
27/12/1997
97/10465
2/1/1998
23218
28
3/4/1998
8/10884
16/4/1998
23315
28
23/6/1998
8/11328
9/7/1998
23397
28
10/8/1998
98/11467
13/8/1998
23432 Repeated
28
1/3/1999
99/12519
23/3/1999
23648
28
27/11/1999
99/13648
2/12/1999
23894 Repeated
28
27/11/1999
99/13649
2/12/1999
23894 Repeated
60
Communiqué
73
21/1/2000
23940
28
12/9/2000
2000/1221
22/9/2000
24178
28
30/11/2000
2000/1693
11/12/2000
24257
28
7/5/2001
2001/2344
10/5/2001
24398
28
30/7/2001
2001/2789
2/8/2001
24481
28
17/7/2002
2002/4480
30/7/2002
24831
28
25/4/2003
2003/5557
22/5/2003
25115
28
27/12/2004
2004/8301
29/12/2004
25685
28
24/12/2007
2007/13033
30/12/2007
26742
28
13/3/2009
2009/14802
16/3/2009
27171
28
25/3/2009
2009/14812
29/3/2009
27184
28
6/4/2009
2009/14881
14/4/2009
27200
28
12/6/2009
2009/15081
16/6/2009
27260 Repeated
28
19/8/2009
2009/15315
22/8/2009
27327
28
27/8/2012
2012/3594
12/9/2012
28409
28
31/1/2017
2017/9759
3/2/2017
29968
28, 29
Original Turkish text
GEÇİCİ MADDE 1 (4)
Bu Kanunun yürürlüğe girdiği tarihe kadar (bu tarih dahil) her bir vergi türü, vergilendirme dönemi ve vergi dairesi itibariyle miktarı 500.000 lirayı aşmayan ve vadesi geldiği halde ödenmemiş olan vergiler ile bu tarih itibariyle ihtilaflı hale getirilmiş ya da dava açma süresi henüz geçmemiş olan ve miktarı 500.000 lirayı aşmayan vergilerin % 30 fazlasıyla ve ihtilaf yaratmamak, yaratılmış ihtilaftan vazgeçmek kaydıyla 31.12.1988 tarihi sonuna kadar ödenmesi halinde, ödenen bu vergilere isabet eden gecikme zammı, gecikme faizi ve vergi cezalarının tahsilinden vazgeçilir.
Bu Kanunun yürürlüğe girdiği tarihten önce her bir vergi türü, vergilendirme dönemi ve vergi dairesi itibariyle asılları kısmen veya tamamen ödenmiş bulunan vergilere ait olan ve her vergi türü itibariyle miktarı 500.000 lirayı aşmayan gecikme zammı, gecikme faizi ve vergi cezalarının % 30’unun 31.12.1988 tarihi sonuna kadar ödenmesi halinde, kalan % 70’inin tahsilinden vazgeçilir.
Bu maddenin uygulanmasına ait usul ve esaslar Maliye ve Gümrük Bakanlığınca belirlenir.
3065 SAYILI KANUNUN ÇEŞİTLİ MADDELERİNDEKİ ORAN VE MİKTARLARDA ÇEŞİTLİ MEVZUAT İLE YAPILAN
DEĞİŞİKLİKLER TABLOSU
Değişiklik Yapan
Kararnamenin/Tebliğin
Yayımlandığı Resmî Gazetenin
Değişiklik Gören Madde Numarası
Tarihi
Numarası
Tarihi
Numarası
24/12/1984
84/8887
28/12/1984
18619
28
24/12/1984
84/8888
28/12/1984
18619
60
24/12/1984
84/8889
28/12/1984
18619
14
3/1/1985
85/8924
5/1/1985
18626
28
13/2/1985
85/9114
21/2/1985
18673
28
4/3/1985
85/9204
9/3/1985
18689
60
24/6/1985
85/9598
28/6/1985
18795
28
14/8/1985
85/9771
25/8/1985
18853
28
29/4/1986
86/10626
6/5/1986
19099
28
22/8/1986
86/10925
24/8/1986
19201
28
24/11/1986
86/11217
29/11/1986
19296 Mükerrer
28
5/2/1987
87/114821
7/2/1987
19375
28
1/9/1987
87/12068
16/9/1987
19854 Mükerrer
28
30/12/1987
87/12469
31/12/1987
19576
28
25/6/1988
88/13036
26/6/1988
19681 Mükerrer
28
13/10/1988
88/13383
15/10/1988
19960
28
22/12/1988
88/13601
30/12/1988
20035
28
23/6/1989
89/14255
2/7/1989
20213
28
27/12/1989
89/14916
30/12/1989
20388
28
28/7/1991
91/2031
1/8/1991
20947
28
12/8/1991
91/2069
16/8/1991
20962
28
27/12/1991
91/2545
1/12/1991
21098
28
17/5/1991
91/1855
31/5/1991
20887
28
10/2/1992
92/2692
29/2/1992
21157
28
17/9/1992
92/35051
2/11/1992
21403
28
22/12/1992
92/3896
31/12/1992
21452
28
13/5/1993
93/4406
6/5/1993
21583
28
27/10/1993
93/4932
30/10/1993
21743
28
11/3/1994
94/5350
5/4/1994
21896
28
4/4/1994
94/5454
13/4/1994
21904
28
24/6/1994
94/5730
27/6/1994
21973 Mükerrer
28
26/12/1994
94/6432
1/2/1995
22189
60
12/1/1995
95/6431
6/2/1995
22194
28
4/8/1995
95/71763
1/8/1995
22390
28
20/7/1995
95/71393
1/8/1995
22390
60
21/12/1995
95/7612
30/12/1995
22509
28
21/12/1995
95/7613
30/12/1995
22509
60
27/12/1997
97/10465
2/1/1998
23218
28
3/4/1998
8/10884
16/4/1998
23315
28
23/6/1998
8/11328
9/7/1998
23397
28
10/8/1998
98/11467
13/8/1998
23432 Mükerrer
28
1/3/1999
99/12519
23/3/1999
23648
28
27/11/1999
99/13648
2/12/1999
23894 Mükerrer
28
27/11/1999
99/13649
2/12/1999
23894 Mükerrer
60
Tebliğ
73
21/1/2000
23940
28
12/9/2000
2000/1221
22/9/2000
24178
28
30/11/2000
2000/1693
11/12/2000
24257
28
7/5/2001
2001/2344
10/5/2001
24398
28
30/7/2001
2001/2789
2/8/2001
24481
28
17/7/2002
2002/4480
30/7/2002
24831
28
25/4/2003
2003/5557
22/5/2003
25115
28
27/12/2004
2004/8301
29/12/2004
25685
28
24/12/2007
2007/13033
30/12/2007
26742
28
13/3/2009
2009/14802
16/3/2009
27171
28
25/3/2009
2009/14812
29/3/2009
27184
28
6/4/2009
2009/14881
14/4/2009
27200
28
12/6/2009
2009/15081
16/6/2009
27260 Mükerrer
28
19/8/2009
2009/15315
22/8/2009
27327
28
27/8/2012
2012/3594
12/9/2012
28409
28
31/1/2017
2017/9759
3/2/2017
29968
28, 29