Exchange Transactions regarding the 32nd of the Law No. 5174 and the implementation of this law In accordance with Article 7 of the Regulation, it is included in the listing of the Commodity Exchange. Those dealing with the purchase or sale of substances, they have to register. In cases of those who are obliged to register on the stock exchange All kinds of events occurring and required to be registered and announced in accordance with the Turkish Commercial Code. registered within one month of the change taking place. must be reported to the stock exchanges. It is compulsory to be registered in the relevant registry, but it is legal. The relevant exchange, which is informed about a matter that has not been registered in the form and time, the status of those who do not fulfill the obligation to make the necessary registry changes. notifies the relevant registry office to do so. Registrar, this notice It is responsible for taking necessary actions on it.

Although the central exchange is located outside the working area, the exchange working area real and legal persons operating in the trade or trades registry registered or unregistered branch, liaison office, factory, representative office, warehouse, trading place and similar units should also be registered to the stock exchange.

The registration of those who do not fulfill the registration requirement is made directly by the exchanges. and they are notified.

1. Registration declaration from the stock exchange
2. The promissory note issued from the stock exchange
3. Trade registry and tradesman registry certificate (photocopy)
4. Trade Registry Representation Certificate
5. Tax Certificate (photocopy)
6. Notarized circular of signature
7. Trade Registry Gazette
8. Passport photograph of the company official
9. A copy of the Company official's Certified-Photo Identity Card
10. Certificate of Residence of the company official
11. Opening license

1. Registration declaration from the stock exchange
2. The promissory note issued from the stock exchange
3. Signature circular from notary public
4. Trade registry and tradesman registry certificate (photocopy)
5. Tax Certificate (photocopy)
6. Certificate of residence from the headman
7. Copy of identity card from the headman
8.3 passport photos
9. Opening license

1. Registration declaration from the stock exchange
2. The promissory note issued from the stock exchange
3. Tax Certificate (photocopy)
4. Signature circular
5. Cooperative agreement
6. Copy of Certified-Photo Identity Card of the authorized signatory
7.Residence of the person authorized to sign
8. Trade registry and tradesman registry certificate (photocopy)
9. Trade Registry Representation Certificate

With the Income Tax General Communiqué Serial No. 164, in order to prevent agricultural product losses and smugglers, institutions that act as intermediaries in purchase and sale and commodity exchanges, purchase, sales and They are held jointly and severally liable for the tax that must be collected on their export, and the products that must be listed on the commodity exchanges are specified with the annex of the General Communiqué on Income Tax Serial No. 185. And it is obligatory to submit the stock market registration declaration in the export customs procedures of the products in this list.

77 of the Union of Chambers and Commodity Exchanges of Turkey and the Law on Chambers and Commodity Exchanges. The first paragraph of the article “Registration fees not paid on time, annual dues, room shares to be taken from the freight revenue, stock market registration fee and union fee Daily delay increase in accordance with the Law on Collection of Public Claims No. 6183 accrued”.

According to Article 51 of the Law No. 6183 on Collection of Public Claims The rate of late fee applied in the Official Gazette dated 21.04.2006 With the Council of Ministers Decision No. 2006/10302 published, on the date of its publication 2.5% to enter into force and apply separately for each month. determined.

Buying and selling transactions registered in the stock exchange can be canceled by the decision of the board of directors or terminated by the decision of the arbitral tribunal or the court upon the written application of the parties. In case the same purchase and sale transactions are made repeatedly, the registration is canceled by the decision of the board of directors.

The fee charged relative to the price of the registered transaction is "Registration". Fee" called.

The rate of registration fee is maximum one thousandth over the purchase and sale value of the goods, and This rate is determined by the council. Same for the purchase and sale of traded items. total registration fee ceiling to be charged per transaction, It cannot be less than ten percent or more than the entire annual fee ceiling. product stock The registration fee rate is at most five per ten thousand over the trading value.

Parliament, not to exceed the maximum limits set in the second paragraph of this article. the registration fee rate for "exchange transactions"; and "non-exchange transactions" for can be determined at different rates.

The registration fee is paid in advance by the registrant at the time of registration. payment is essential. The Assembly may decide what its members will do in the future. may decide to receive advance advances on behalf of registrations, the total of the fees related to the registrations made by its members, at the latest fifteen may decide to pay later on the day and once.

After the transaction is registered, the parties' joint actions changes that will affect the registration fee, and if this change results in an increase in the registration fee, difference is charged. If there is a decrease in the registration fee and the same day, If notified, the excess fee will be returned to the relevant parties. Registration fee is It is calculated and charged separately per transaction.

Withholding on purchases of goods registered to the stock exchange a month ago payment receipt (Tax Collection Receipt) or deduction petition for the next registration Why do we have to notify the exchange in order for the transaction to be processed?

As known; Article 11 of the Tax Procedure Law No. 213, through withholding brought the principle of joint liability in the taxes paid. In that article, to withhold taxes due to the purchase and sale of goods and to tax offices If those who have to deposit do not fulfill these obligations, this non-payment of tax together with the persons, all parties to the purchase and sale It is stated that they will be jointly and severally liable.

In the fifth paragraph of the same article; Purchase of agricultural products (including processed) and the institutions that mediate the sale of these products and the Commodity Exchanges, jointly responsible for the tax withholding to be made at the time of purchase hold; withholding tax due to the sale of the products in question. in determining the stage at which it will be made separately for each product, Our Ministry has been authorized.

Income Tax No. 164, published by our Ministry based on this authorization Principles to be applied on Income Tax withholding in the General Communiqué and institutions and organizations to be held jointly and severally liable It has determined the borders and also acts as an intermediary in the purchase and sale of agricultural products. Commodity Exchanges' responsibilities and what they should do to avoid responsibility necessary procedures are explained. In the 4th paragraph of the Communiqué; "Turkey No. 5174 Trading in the Commodity Exchanges established in accordance with the Chambers and Commodity Exchanges Law from persons and organizations other than farmers by registering agricultural products Agricultural products purchased by registering in the Exchange There is no joint responsibility of the purchasers for this. Registration on the stock exchange withholding over the agricultural product prices purchased from the farmers. Exchanges, their managers and buyers of agricultural products will be jointly and severally liable. again the same "Elimination from joint liability in Income Tax Withholding" 10th titled in the clause; "Agricultural product purchased from farmers by being registered on the stock exchange Failure to declare and pay the income tax withholding on the income tax case, this tax and the related penalty, delay interest and late fee The stock market and its managers are responsible for the purchaser of the product from the farmer. in the stock market Agricultural products from persons other than unregistered or public institutions and organizations so that the purchasers are exempt from joint and several liability. withholding income tax on agricultural products purchased It is obligatory for them to deposit it in their flat." descriptions.

According to this; from persons and organizations other than farmers by being registered in the stock exchange. The purchaser of agricultural products has no joint responsibility. However; from the farmer the exchanges and their managers that made the registration process with the purchasers withholding over the agricultural product price and payable to the tax office are liable for tax. In other words, with the withholding It must also be declared and paid. several successive Agricultural product purchased by registering on the stock exchange in order to avoid liability regarding the payment of the tax withheld from the relevant tax office to the relevant tax office. If the tax office has requested a receipt or deduction, this request is sought required. Otherwise, the stock exchange and its managers who made the registration process liable with the taxpayer for the tax, penalty and delay interest to be paid they will be held.

Buying and selling transactions registered to the stock exchange are written by the parties. may be canceled by the decision of the board of directors upon the application of may be terminated by decision of the board or the court. The same trading transactions In case of repetition, the registration is canceled by the decision of the board of directors.