Tax Operations



Duties of the Director;
Tasks listed below, financial services, conducted by the directorate:

     * Administration to coordinate the preparation of the strategic plan and performance program and carry out the work of consolidating the results.
     * In the following two years, including the estimated budget of the administration of the budget, to prepare in accordance with the strategic plan and annual performance program and administrative activities to monitor and evaluate compliance.
     * Within the budgetary principles and procedures to be determined in accordance with the legislation, to prepare a detailed expenditure program and service requirements to ensure that relevant units, taking into account the appropriation.
     * Keep budget books, collect data regarding the budget implementation outcomes, and budget to prepare financial statistics and final account.
     * Relevant legislation comes within the framework of administration accrues, conduct follow-up and collection of revenues and receivables process.
     * Expenditure per unit activity reports prepared by the administration to prepare a report based activities.
     * Administration in the possession or use of movable and immovable edit summary charts on.
     * A top manager in the implementation of other laws and regulations related to financial authorities to provide the necessary information and consultancy expenses.
     * Pre-conducting financial control activities
     * Perform other duties assigned by the senior managers in financial matters.

Coordination of the preparation of the strategic plan
The preparation of the strategic plan, a coordinating role in updating and renewal work carried out in the offices of the financial services side. With the necessary documents and tables to be used in the preparation of the strategic plan document financial services directorate, is sent to the relevant departments. Information and documents required for the preparation of the strategic plan, in the framework of responsibilities, prepared by the relevant departments and sent to the financial services directorate within the specified time. The participation of representatives of the strategic plan preparatory work on the unit will be provided by the Director of Financial Services.

The coordination of the performance program preparation
Preparation of the performance program and replacing coordinating role in the work carried out by the Department of Financial Services. This document financial services required to be used in work with documents and tables are sent to the relevant unit by unit. The unit is sent to the relevant unit performance programs by spending units. Financial Services Manager, the program prepares the motion performance of the unit performance management program. The participation of the Financial Services preparatory work done by the director of the performance program unit representatives provided.

Preparation of the budget
Necessary document financial services with documents and tables to be used in preparation of the budget is sent to the relevant departments by the directorate. Each spending unit sends to the financial services unit with the unit performance program by preparing budget proposals. The administration's budget proposal through interviews with representatives of spending units are prepared by financial services unit. In preparing the budget proposals Administration Medium Term Program, Medium Term Financial Plan, Strategic Plan of the Administration, Budget Call and Budget Preparation Guide, Investment Circular and Investment Circular and Investment Program Preparation Guide will prevail. Legislation relating to the organization law in preparing the budget the administration is considered.

Performing and Recording Budget Process
Budget process is carried out by the directorate for financial services in coordination with the spending units, records are kept and monitored.
Budget registration process is carried out with the financial services, approval or authorization given by the director of personnel and administration will be open to all spending units.

Regulation of appropriations Transfer Documents
Financial services in accordance with the procedures applicable legislation the administration is carried out by the directorate.

Accrual of Income, Revenue and Receivables Tracking and Payment
Accrued income of administration, revenue and accounts receivable follow-up and collection process, if there are no specific regulations in the relevant legislation, financial services, conducted by the directorate. Follow-up of any income accrued or income and receivables from the Administration process and those that require the collection, are reported to financial services directorate by the relevant departments in order to ensure that appropriate action.

Preliminary Financial Control Operations
Ex ante control tasks spending units and financial services made by the directorate. Preparation of preliminary financial control process financial decisions and transactions, undertaking commitment, realization of business and transactions and their documentation.
Governments, according to the objectives and regulations of resources, effective, shall take the necessary precautions for the use of ex ante control in the economic and efficient manner. The establishment of an effective ex-ante control mechanism is the responsibility of the administration.
The minimum checks to be made in spending units is determined by the Ministry of standards and methods of financial services will be subject to ex ante control by the directorate of financial decisions and transactions with principles and procedures regarding ex ante financial control.
The result of financial services related to spending units reasoned ex ante control by the directorate will be notified by a letter. Be kept on file for ex ante control of financial processing related articles and opinion example of a payment order shall be annexed to the document. Financial services directorate, ex ante control records of transactions carried out by the approval authority is not provided as a result of state spending is held quarterly and is reported to senior management. Said records shall be submitted to the auditors during internal and external audits.

Keeping the movable and immovable property registration
Administration of the property assigned or administration or the administration of movable and immovable property in use by the person designated in the regulations held by the registration of transactions with them. These records include financial services in the period to be determined by the relevant departments reported to the unit. Financial services directorate, these records are created by the administration moved to consolidate real estate records. Summary charts related to financial services, property management period shall be prepared by PTC.

Implementation of Accounting Services
The administration is carried out by the financial services accounting services directorate. Accounting services, law and related regulations are fulfilled by the accounting officers.
Authorities assigned or appointed accounting officers, involved and revisions bunara from the date of inauguration of the relevant reports to the Court within five business days.

Preparation of Budget Final Account
Final budget account, considering the results of budget implementation prepared by the financial services authority.
The final budget accounts administration, financial services unit shall be regulated in accordance with the provisions of relevant laws.

Reporting of Budget Implementation Results
All kinds of reports on budget implementation results, tables and document financial services directorate, is prepared.

Preparation of Administration Annual Report
Unit activity reports prepared by spending units, to be adopted in the preparation of administrative activity report is sent to the financial services directorate. Financial services directorate, spending units through coordination between administrative activities report is prepared and approved by senior management.
Administration's annual report is prepared taking into account the regulations of the special legislation.

Consulting Services Presentation and Disclosure Requirement
Financial Services Manager, provide the requested information regarding the unit by spending units and spending units are responsible for providing advice on financial matters. For this purpose, financial management and control and audit issues in the required information and documentation within the framework of powers and duties, financial services are created and monitored by the directorate.
Spending units are informed by appropriate means by the financial services unit about the changes occurring in the financial legislation.
The implementation of regulations and decisions in financial matters, taking the opinion of the relevant authorities necessary, financial services units can implement a written statement clarifying and router.

Internal Control-Preliminary Financial Control System and Standards
Director of financial services, the establishment of internal control-ante control system makes operation and development issues in the implementation of standards and offers a top manager of the study results.
But not contrary to the laws and standards set by the Ministry, administered by any method deemed necessary standards for processes and specific procedures prepared by the financial services unit and submitted to senior management for approval.

Senior Manager be given by other tasks
Financial services manager executes other tasks assigned by senior managers in financial matters.

Property tax land is paid for land and buildings. Such a citizen of the real estate is obligated to provide property tax. Property tax paid by the person must apply to the relevant municipal property taxes. The application must contain the individual during such deed or deeds relating to real estate on the side.
Units outgoing person related Deed of land for each property type, must fill in separate forms and declarations, such as land or buildings. These statements; Additional property tax Declaration Form, Land, Land, buildings Declaration.

• The annual real estate tax in the amount of two thousand for the fair value of housing Housing is.
• The annual real estate tax in the amount of four thousand of the workplace is fair value for the business.
• Six thousand of the annual property tax amount of land at fair value for land is.
• Two thousand of the annual property tax amount of land at fair value for the land is.
• the tax value of residential apartments used as 1/4 from the beginning of the year following the date of expiry of the construction will benefit from the temporary exemption for a period of five years.
• 250 TL of the tax value of the land is exempt from tax.
• With a single dwelling not exceeding 200 m2.y within the borders of Turkey, the revenue Located just consists month they receive from Social Security Agency established by law, the veterans, the martyrs, the tax rate for those who certify that they have no income of widows and orphans is zero. (Tax from the exception.) No to certify that the income they are not income taxpayers from the tax administration where the residence and TR Retirement Fund, Bag-Kur and will give municipalities by document that they are not actively insured by the Social Insurance Institution.
• based on the minimum value of m2 of buildings on property taxes each year the Ministry of Finance and the Ministry of Public Works is jointly detected.
• Land and declare the minimum value of the land created by the general statement period if commissions are determined by the Tax Procedure Law.
• Property tax return existing buildings and lands in 4 years is not renewed by the taxpayer during a general statement, this process makes the municipality itself. Statements of the newly formed land and land with new buildings are given in the year ending bits, or occur.
• Property tax is calculated according to the principles of the year in which the declaration of fair value of the new declaration.
• The value in the years following the declaration issued in advance of each year as determined by the Ministry of Finance to reassess ratio is calculated by increasing the half.
• Property tax, the first installment for March - April - May months, paid in two equal installments, the second installment in the month of November. Must all the taxpayers pay the first installment period or earlier.
• Delay in the rate determined according to the provisions of Law No. 6183 for each month of delayed installment payments on time the property tax payers must pay the penalty. Month delay penalty determined from March 2006 to 2.5 percent dr.
• title photocopy for property tax returns, birth certificate copy of the building permit for the building photocopying, address where the building (neighborhood, street, building, apartment or office number), declared the owner of the residence, and if business address tax number and the amount determined for that year stamp should contact the Municipal Revenue service with the postage. Estate Tax Return is filled for free on the computer at the municipal revenue service.

For real estate tax return; land photocopy, photocopy of ID card, building use permit copying for buildings, address where the building (neighborhood, street, building, apartment or office number), the residence and office addresses of the declarant, tax number, of that year cost of which is related with the stamp must apply to the municipality Revenue Service.

Real estate tax, the first installment until the end of May, paid in two equal installments until the end of the second installment of November. Must all the taxpayers pay the first installment period or earlier.

Delay of each month at the rate determined in accordance with the provisions of Law No. 6183 for the timely payment of property tax payers have to pay late payment penalty. For example, the rate-month delay penalties determined to be implemented in 2001 was 10 percent, 3 percent in the first three months of 2006 has been 2.5 percent for the next several months.

Property tax is payable at a discount. The applicant is retired / widow) is a person orphans, and if that person is only about this issue, and can afford to pay property tax only at a discount compared to the uses of residence for the purpose of Article 8 of Property Tax. The person for the implementation of the Single Residential tax discount for pensioners who are required to fill out the Feedback Form Of Widows and Orphans.

In this case, a document can be requested for any debt of the estate. The document on whether the property's debt may be prompted with a petition from the municipality.

What should be done when ESTATE SALE?
Sold apartment / office / plot or the relevant municipality is required to file a petition for the declaration of the person dropped out of the land estate.

Environmental Tax

• Environmental Cleaning tax is collected from all residential and commercial use.
• the Environmental Tax payers are actually using the building.
• Environmental Tax is not taken as long as empty of empty houses and businesses.
• Environmental Tax is calculated by increasing the revaluation rate as determined each year.
• City water use per m3 of water use by the Environmental Cleaning Tax housing (in 2006) 16 kr / tonne calculated by the AS that is charged with the water bill.
• According to the Environmental Tax rates of other buildings and businesses with regard to the use of city water is paid to the municipality.
To the Environmental Cleaning tax returns, deeds photocopy of the taxpayer (for owners) lease (for tenants) a building permit, residence notification form (the headman - or a building permit), photocopy of ID card, the building address (neighborhood, street and street number, building number, residential or işeri number) property tax registration number of the taxpayer's residence and office number, and must apply to the Municipal Revenue service with stamp in the amount determined for the year. Environmental clean-tax return is filled in computer Municipal Revenue free service.
For taxpayers other than residential use city water environmental cleaning tax return, you are given a time when the taxpayer. In the following years will not be re-declaration as long as the change in use of the building.
Environmental Tax, the first installment in March - April - May, paid in two equal installments, the second installment in the month of November. Must taxpayers pay the first installment on or before the entire period.
Environmental clean-up rate of the delay set by law for each month of 6183 delayed the taxpayers who pay the taxes on time delay must pay the penalty. Month delay penalty determined for 2006 by 2.5 percent since March dr.
Any address changes, or you are connected to the municipal real estate purchase and sale, you need to know about this case. When you sell your property in the property, the tenant's local council if you move your account to the Registrar's Office, you must notify the changes apply to a petition.
If you are subject to taxation in any way incorrect, contact the local council with a petition for correction of wrong taxation mania, you may want to correct the mistake.


Publication and Advertising Tax payers Classifieds Ad will make his own behalf or that are natural or legal persons.
• Publication and Advertising tax return, Classifieds and if done by the taxpayers of the ad business, and advertising prior to the announcement made by the taxpayer; Classifieds Advertising job, this job is that if done regularly by profession and by making the advertising business; and declared the month following the month in which the ad was done is given up to the 20th day in the evening.
• Publication and Advertising Tax, 2464 on Municipal Revenues are recognized according to the tariff determined by the Municipal Assembly within the limits of the law.
• Publication and Advertising in tax made on account of m2 up to half a square meter fractions half square meters, while more than half a square a square is completed.
• the announcement made on a surface and are considered areas where advertising in writing and cover image.
• In multi-faceted square accounts announcements and advertisements are calculated separately for each façade.
• Listing and advertising tax, in advance of the deadline to submit declarations for the first time when the taxpayer; for ongoing obligations in advance in April and October is paid in two equal installments. Classified advertisement tax payment in the amount of time and is charged with the delay penalty required by law No. 6183. Month delay determined from March 2006 to 2.5 percent penalty dr
• Publication and Advertising for tax return; ID card copy of the taxpayer (for individuals), companies contract copy (for companies), tax certificate photocopy, environmental sanitation tax payment receipt copy of the notice and the address of the location where the ad is placed (neighborhood, street and street number, building number), the taxpayer's business address (neighborhood, street and street number, building number, work number) residence address payer (neighborhood, street and street number, house number, house number), depending on where the tax authorities and the registration number, made the announcement and advertisement type, size, number, light or information that is dark, and in the amount determined for the year should contact the Municipal Revenue service with postage stamps.


• Responsible for the entertainment tax, real and legal persons operating places of entertainment.
• For days with National Holidays and historic properties and cultural, social, tourist and municipal administrations for economic purposes, organized by the departments included in the general budget and profit making ceremony not-festivals, competitions, shows, ballroom, conference with the performances and other activities, conferences fairs, festivals, exhibitions and other activities with educational organizations and school associations, philanthropic organizations, military homes, military messes and feasts held in military recreation facilities, sports activities such as play toto is exempt from tax entertainment.
• Fun tax included in ticket price of the ticket is entered (part outside the entertainment tax) is 10 percent. This rate circus, amusement parks, gardens and 20 percent is applied çalgıl betting. Non-mandatory Ticketing entertainment in their daily 5,50- TL.
• Entertainment tax is calculated by adding the ticket price. These tickets are stigmatized and are charged in advance. Each month in the month following the tax is payable by the 20th day of betting evening. Each month in the month following the tax required to be entered in non-entertainment ticket is paid until the 20th day of month.