The date specified regarding the obligation to use cash register with pos feature in subparagraphs (a) and (b) of section 4 of the General Communiqué of the Tax Procedure Law No.426 and the second paragraph of section 6 has been postponed from 01.07.2013 to 01.10.2013.

The Necessity of Using New Generation Cash Registers Has Been Postponed.

New regulations on occupational health and safety legislation are being published for a while now and the applications are becoming clear. With the "Regulation on Health and Safety Measures in Working with Screened Tools" published in the Official Gazette on April 16, 2013, new regulations were introduced. It is aimed to take occupational health and safety measures for the people working with these tools in the workplaces and thus to create a healthy working environment and thus to protect the health of the employees.

Regardless of the content of the process applied, any tool that displays letters, numbers, figures, graphics and pictures on the screen is considered as a screened tool within the scope of the regulation.

INTRODUCTION

The New Cash Repatriation practice, which aims to nationalize the money of citizens abroad, entered into force by being published in the Official Gazette No. 28661 dated 29 May 2013 with Law No. 6486. In addition, General Communiqué on the Inclusion of Certain Assets to the Economy (Serial no: 1) was published in the Official Gazette dated 11 June 2013 and numbered 28674.

According to this communique, individuals and companies will be able to benefit from financial amnesty provided that they declare their money and financial resources abroad and their immovables abroad as of 15 April 2013. Moreover, it may be possible to exempt some foreign earnings from income or corporate tax, provided that they are transferred to the country. Here in this context, the special factors regarding the regulation in the temporary Article 85 of the Income Tax Law compose the subject for today’s article and the next article.

1. Petition to the Trade Registry Office

2. Resolution of the shareholders’ assembly (1 notarized copy) (Should be obtained in 2 months following the 3rd publication and should be arranged to reflect that a change in the capital amount will take place)

3. Amendment draft (3 copies – containing the original content and amended items –Signed by the partner and stamped)

4. The official trade registry gazette in which the invitations were published

5. Assignment letter of an expert by the court, and a report prepared by three experts in cooperation, and the court decision to appoint an expert (original)