Nazalı

Tax, Customs and Social Security Disputes (Investigations and Cases)

TAX, CUSTOMS AND SOCIAL SECURITY DISPUTES (INVESTIGATIONS AND CASES)
TABLE OF CONTENT

ABBREVIATION LIST 12

TABLES AND SCHEMES 14

INTRODUCTION 15

FIRST PART 18

TAX INSPECTIONS,DISPUTES AND CASES 19

FIRST PART 20

1. TAX INSPECTIONS 20

1.1. PURPOSE OF THE INSPECTIONS 20
1.2. CHOICE OF INVESTIGATION 20

1.2.1. Selection Based on Risk Analysis Selection 21

1.2.1.1. Risk Analysis System 21
1.2.1.2. Risk Application of Fake Document 24

1.2.2. Selection in the context of combating the informal economy 25
1.2.3. Review by Traditional Criteria Selection 28 28
1.2.4. Reasons for Referencing to Tax Legislation 29 29

1.2.4.1. VAT Return Investigations 30

1.2.4.1.1. VAT Invitation for Exhibitors and Fair Participants with Non-Resident Carriers in Turkey 30 30
1.2.4.1.2. VAT Invoice for those who sell Passenger Tender Goods and Vendors who do not reside in Turkey Vendor Procurement of a Firm Authorization Certificate 30
1.2.4.1.3. VAT Invoice for Fason Textile and Apparel Business 31 31
1.2.4.1.4. Refund Requests Due to Partial Stoppage 31
1.2.4.1.5. VAT Refund Claims of Taxpayers Who Have Not Granted the Full Authorization Contract With the CPA 32

1.2.4.2. Income and Institutional Tax Return Inspections from Taxable Vouchers 33
1.2.4.3. Investigations on zero rate SCT applications and SCT rebates 34

1.2.4.3.1. Inspections Made by the Owners of the Reduced Fuel Distribution and Marine Owners Excluded from SCT for Maritime Vehicles 34
1.2.4.3.2. Investigations Made with Benzene Blended with Bioethanol 35 35
1.2.4.3.3. Investigations made by the taxpayers with the permission to produce the biodiesel and the bioethanol blending permit 36
1.2.4.3.4. LPG Distribution Permit for Use in Aerosol Production and Inspections Made by Taxpayers with LPG Purchase Permit 38
1.2.4.3.5. Unsecured Air Fuel Purchase Certificate Inspected by Owner Taxpayers 39
1.2.4.3.6. (B) Schedules for Discounted SCT Applications 40

1.2.4.4. Failure to comply with Revenue Administration Pricing Agreement 40 40
1.2.4.5. Investigation of Liquidation Procedures 41 41
1.2.4.6. Special Principal Taxpayers 41
1.2.4.7. Issuance of a Declaration of Adjustment to Increase Tax Base and /Tax ReductionSubsequent Transfer Taxation 42

1.3. INSPECTION TIME 43

1.3.1. The Inspection Time Level 44
1.3.2. Impact of Transfer to Appreciation Commission during Inspection Time 45
1.3.3. Impact of Fiscal Holiday on Tax Inspection Periods 50
1.3.4. Effect of Tax Causes on Tax Inspection Period 51
1.3.5. Duration on İnterviews 52

1.4. AUTHORIZED PERSONS 52
1.5. PERSONS WHO ARE INTERVIEWING 53
1.6. LOCATION OF INTERVİEW 55
1.7. RULES APPLIED IN THE INTERVIEW 57

1.7.1. Evaluation of Claims and Review Requests 57
1.7.2. Assignment with Tax Review 59
1.7.3. Preparing to Start and Review 59
1.7.4. Creating an Inspection File 60
1.7.5. Starting to Investigation 60

1.7.5.1. The Importance of Starting the Review 61

1.7.6. Request for Book and Document Submission 62
1.7.7. Not Working Outside Working Hours 63
1.7.8. Obligation to protect tax privacy 63
1.7.9. Failure to Comply with Legislation Offset Report 63
1.7.10. İnvestigation Minutes 66
1.7.11. Arranging Tax Inspection Reports 69

1.7.11.1. Reports with the Potential to Give a Discussion Paper 69

1.7.11.1.1. Acception Reports 69
1.7.11.1.2. Critique 70

1.7.11.2 Reports without the Potential to Give a Discussion Paper 72

1.7.11.2.1. Tax Tecnique Report 73
1.7.11.2.2. Tax Offense Report 76
1.7.11.2.3. Opinon and Proposal Reports 77

1.8. EXAMİNATION 78
1.9. RESULTS OF TAX INVESTIGATION 82

1.9.1. Distribution of Tax Inspection Numbers by Examination Cycle 83
1.9.2. Taxation of Expenditures - Penalty Statistics Required to Cut Out 83
1.9.3. Investigation Results per Taxpayer 84
1.9.4. İnvestigation Rates 85
1.9.5. Results of Investigation According to Tax Types 85
1.9.6. Tax Inspection Numbers by Assesment Type 87
1.9.7. Results of the Investigations Made by the Tax Officers 88

1.10. REPORT EVALUATION COMMITTEE 88

1.10.1. Creation and Duties of Report Evaluation Commissions 89

1.10.1.1. Commissions for the Evaluation of the Reports Prepared for Tax Inspectors 89

1.10.1.1.1. RECs to be formed within the Group and Team Presidencies 89
1.10.1.1.2. RECs to be Provided for Implementation Cooperation 90 90
1.10.1.1.3. Central Report Evaluation Commission 90 90

1.10.1.2. Report for the Reports to be Regulated by Other Officers Authorized to Perform a Tax Inspection Evaluation Commissions 92

1.10.1.2.1. Report Evaluation Commissions Established within Presidency / Undersecretariat 92
1.10.1.2.2. Tax Officer Top Report Evaluation Commission 92

1.10.2. Rapor Değerlendirme Komisyonlarının Çalışma Usul ve 93
1.10.3. Report of the Commission on the Evaluation of the Reports and Evaluation 94

1.10.3.1. Positive Evaluation 94
1.10.3.2. Negative Evaluation 95

1.10.4. Appraisal of the Special Designation Granted at the Rapporteur in the Scope of the False Informed Obligation 97

1.11. MERCHANT RIGHTS IN TAX INVESTIGATION 98

1.11.1. Visibility of Taxpayer Authorities 98
1.11.2. Learning the Subject of the Review 99
1.11.3. Requesting the Beginning of Review Review Article 99
1.11.4. Investigating Your Own Workplace 99
1.11.5. Requesting to Investigate in the Department 99
1.11.6. Requesting Extra Time for Submitting Books and Documents 100 100
1.11.7. Handbook and Documents Submitting Requests for Arrangement Editing Right 100 100
1.11.8. Learning the Rights and Obligations Under Tax Inspection Article 101
1.11.9. Requesting Not to Work in the Workplace Other than the Official Working Hours 101
1.11.10. Obtaining Information at Each Step of Investigation 101
1.11.11. Right for Obtaining a Copy from the Holdings 102
1.11.12. Right to not Sign the Article 102
1.11.13. Getting Informed about the Probe Minutes 102
1.11.14. Objection and Consideration of Requesting the Placement in the Record Article 103
1.11.15. Claiming to be informed of what is likely to be done in the course of the investigation. 104
1.11.16. Right to Have a Consultant and /Attorney at Law during Investigation Article 104
1.11.17. Claim Compliance with Tax Privacy Article 104
1.11.18. Demonstrate Text Search Results 105
1.11.19. Requesting to be Listened to by the Report Evaluation Committee 105
1.11.20. After Review of Documents and Documents Back Request 106
1.11.21. Learning Why You Can not Complete Under the Tax Examination 106
1.11.22. Knowing the Reason of Changing the Scope of Investigation 107
1.11.23. Right to Have Examining Basic Principles 107
1.11.24. Application and Complaint 108
1.11.25. Requesting Notification of Tax Inspection Reports in Proper Laws 108
1.11.26. Right of conciliation 108
1.11.27. Right to File a Lawsuit 108
1.11.28. Benefit from Discounts 109
1.11.29. Requesting to be Taken İnto Account of the Accidental State 109

1.12. THE MOST CRITICISM CONCLUDED IN REVIEW REPORTS 109

1.12.1. Calculation of Judicial Transactions to the Cash Account and Partners' Current Account 109
1.12.2. Transfer Pricing 111
1.12.3Record Inventory Difference 115
1.12.4. Efficency Difference 115
1.12.5. Irrelevance to Valuation Provisions 116
1.12.6. Provision for Doubtful Trade Receivables 117
1.12.7. Amortization Mistakes 118
1.12.8. Exceptional Practices 120
1.12.9. Fake Invoice Usage 120
1.12.10. Legally Accepted Expenses 121
1.12.11. Concealed Gain 122
1.12.12. The Problem of Withering in Services Received from Abroad 123
1.12.13. Donation and Help Discount 125
1.12.14. Stamp Tax on Penal Provisions 126
1.12.15. Lump Out Expenditure Application 127
1.12.16. Construction and Repair Works for Extending to Years 128
1.12.17. Renewal Fund 129
1.12.18. Discount of R & D Expenditures 130
1.12.19. Sponsorship Expenditures 130
1.12.20. Special Consumption Tax Rate on Luxury Vehicles 131
1.12.21. Discounts on Exception Gains 132
1.12.22. VAT that can not be deducted 132
1.12.23. Unregistering Revenue 133

1.13. SWORN CPA RESPONSIBILITY REPORTS 133

1.13.1. Responsibility of Sworn Certified Public Accountants 137 137

1.13.1.1. Financial Liability 137

1.13.1.1.1. Responsibility Regulation in the TPL 137
1.13.1.1.2. Responsibility Arrangement in Law No. 3568 138

1.13.1.2. Criminal Liability 142
1.13.1.3. Disciplinary Responsibility 142

1.13.2 Responsibility Reports 143

1.13.2.1. Determination of Responsibility 144
1.13.2.2. Organizing the Responsibility Report 146

1.13.2.2.1. Arranging the Opinion Recommendation Report on Responsibility for Discipline 146
1.13.2.2.2. Preparation of Opinion Suggestion Report on Financial Responsibility 146
1.13.2.2.3. Arranging Tax Crimes Report for Criminal Liability 147
1.13.2.2.4. 148

1.14. IMPLEMENTATION OF PROVISIONS CONSIDERING THE PROTECTION OF THE APPROPRIATE APPROVAL IN TAX REVIEW 148

1.14.1.Coverage Request 148

1.14.1.1. Assets to be Accepted as Deposit 150 150 150
1.14.1.2. Collateral Amendment 151 151
1.14.1.3. Personal Surety 152
1.14.1.4. Goods that are in the form of deposit 152 152

1.14.2. Application of Ancillary Attachment 152

1.14.2.1. Time Slip to be Taken for Ancillary Attachment Decision Due to Tax Review 154
1.14.2.2. Objection to Ancillary Attachment 156
1.14.2.3. Removal of Ancillary Attachment 156

1.14.3. Implementing Provisions on Protection of Legal Representatives and Limited Partnership 157

SECOND PART 159
THE SOLUTION TO THE ADMINISTRATIVE WORK OF TAX DISPUTES 159 159

2.1. SOLUTION WAYS BEFORE AN INVESTIGATION 159 159

2.1.1. Correction of Tax Inaccuracies 159

2.1.1.1.Account Errors 160
2.1.1.2. Taxation Errors 162
2.1.1.3. Detection of Tax Errors 164
2.1.1.4. Ways of Correcting Faults 164

2.1.1.4.1. Ex Officio Amendment 165
2.1.1.4.2. Amenmendt upon demand 165

2.1.1.5. Amendmendt Right and Ways 167
2.1.1.6. Duration of Correcting Errors 168

2.1.1.6.1. Amendment Requests During the Trial Period 168
2.1.1.6.2. Prosecution Timeline Request for Correction 170

2.1.1.7. Scope of Adjustment 172

2.1.1.7.1. Amendment Requests Regarding Compromised Taxes and Penalties 172
2.1.1.7.2. Adjustment of Taxes Calculated Excess and Invalid in VAT 174

2.1.2. Declaration of Regret in Taxation 176

2.1.2.1. Declared by Regret 177
2.1.2.2. Punishment in Regretful Statements 181

2.1.3. Calling for Explanation 182

2.2. THE WAYS OF SOLUTIONS AFTER REVIEW OF CONFIDENTIALITY 185

2.2.1. Reconciliation 185

2.2.1.1. Conciliation Before Assessment 185

2.2.1.1.1. Scope of Conciliation before Assessment 186

2.2.1.1.1.1. Covered Taxes and Penalties 186
2.2.1.1.1.2. Taxes and Penalties Not Covered 186

2.2.1.1.2. Composition of Settlement Commissions 188

2.2.1.1.2.1. Commissions Created in the Tax Inspection Board 189

2.2.1.1.2.1.1. GROUP PRESIDENCY 189
2.2.1.1.2.1.2. TEMPORARY WORK PLACES 189 189
2.2.1.1.2.1.3. REGIONAL COMPLIANCE COMMISSIONS 189

2.2.1.1.2.2. Commissions Generated for Examinations Made by Other Authorized Authorities to Review 190

2.2.1.1.2.2.1. PLACES THAT HAVE A DIRECTORATE OF TAX ADMINISTRATION 190
2.2.1.1.2.2.2. PLACES THAT HAVE NOT A DIRECTORATE OF TAX ADMINISTRATION 190

2.2.1.1.3. Construction of Reconciliation 190

2.2.1.1.3.1. Requests for Reconciliation 191
2.2.1.1.3.2. Duration of Reconciliation 191
2.2.1.1.3.3. Calling for Reconciliation 194
2.2.1.1.3.4. Abandon from Reconciliation 195
2.2.1.1.3.5. Determination of Duration for Reconciliation 195
2.2.1.1.3.6. Sharing the proposed tax package with the Reconciliation Commission and the taxpayers 195
2.2.1.1.3.7. Realization of the Reconciliation Meeting 196

2.2.1.1.4. Situations That Will Occur After the Negotiation Interview 197

2.2.1.1.4.1. No Provision of Reconciliation 197
2.2.1.1.4.2. Inability to Reach Reconciliation 198
2.2.1.1.4.3. Postponement of Reconciliation 198
2.2.1.1.4.4. Provision of Reconciliation 199

2.2.1.1.5. Consequences of Pre-Assesment Reconciliation 199

2.2.1.1.5.1. Reconciliation before assesment provides precision. 199
2.2.1.1.5.2. Discounts can not be demanded in respect of penalties imposed. 200
2.2.1.1.5.3. Compensation after assesment can not be demanded for taxes and penalties that can not be reconciled before assesment 200
2.2.1.1.6. Compromised Tax and Time to Pay for Penalty 200

2.2.1.2. Reconciliation after assesment 201

2.2.1.2.1. Reasons for Reconciliation 201
2.2.1.2.2. Scope of Reconciliation after Assesment 202

2.2.1.2.2.1. Tax and Panalties that are covered 202
2.2.1.2.2.2. Tax and Penalties that are not covered 202

2.2.1.2.3. Formation and Authorities of Settlemenet of Reconciliation after Assesment 203

2.2.1.2.3.1. Settlement of Commission 203

2.2.1.2.3.1.1. RECONCILIATION COMMISSION OF TAX ADMINISTRATION 203
2.2.1.2.3.1.2. RECONCILIATION OF REVENUE OFFICE: 204
2.2.1.2.3.1.3. RECONCILIATION COMMISSION OF TAX ADMINISTRATION PRESIDENCY 204
2.2.1.2.3.1.4. RECONCILIATION COMMISSON OF TAX ADMINISTRATION COORDINATION 205
2.2.1.2.3.1.5. CENTRAL RECONCILIATION COMMISSION 206

2.2.1.2.3.2. Limits of Authority of Commusions 206

2.2.1.2.3.2.1. IN PLACES WHICH HAVE TAX AUTHORITY PRESIDENCY 206
2.2.1.2.3.2.2. IN PLACES WHICH DON’T HAVE TAX AUTHORITY PRESIDENCY 207
2.2.1.2.3.2.3. RECONCILIATION COMMISION OF TAX ADMINISTRATION COORDINATION 208
2.2.1.2.3.2.4. CENTRAL RECONCILIATION COMMISSION 208
2.2.1.2.3.2.5. SPECIAL CASES ON THE AUTHORY OF COMMISIONS 208

2.2.1.2.3.2.5.1. Authority Limitation in Settlement of Economic Operations for Foundations and Public Use Associations, Tax Exemption from the Council of Ministers 208
2.2.1.2.3.2.5.2. Limitations of Authority of Commissions Only on the Reconciliation Applications Made for Punishment 208
2.2.1.2.3.2.5.3. Multiple Assesment as a Result of the Same Tax Review 209

2.2.1.2.4.4. Reconciliation 210

2.2.1.2.4.4.1. RECONCILIATION REQUEST 210

2.2.1.2.4.4.1.1. Form of Reconciliation Request 210
2.2.1.2.4.4.1.2. Duration on the Request 211
2.2.1.2.4.4.1.3. Commission Secretariat Services 214
2.2.1.2.4.4.1.4. Making a Reconciliation Meeting 216

2.2.1.2.4.5. Statistics of reconciliation after assestment 217
2.2.1.2.4.6. Partial Reconciliation 219
2.2.1.2.4.7. Situations that may arise after the Reconciliation 220

2.2.1.2.4.7.1. LACK OF RECONCILIATION 220
2.2.1.2.4.7.2. RECONCILIATION NOT TO BE HAPPEN 221
2.2.1.2.4.7.3. POSTPONEMENT OF RECONCILIATION 221
2.2.1.2.4.7.4. PROVISION OF RECONCILIATION 221

2.2.1.2.4.8. Results of Reconciliation after Assesment 221

2.2.1.2.4.8.1. RECONCILIATION BEFORE ASSESMENT PROVIDES PRECISION. 199 221
2.2.1.2.4.8.2. IF THE RECONCILIATION CAN NOT BE PROVIDED, THE FUNCTIONAL RIGHTS RESERVES.. 222
2.2.1.2.4.8.3. DESTINATION CAN NOT BE REQUIRED FOR THE CRIMINAL CONCERNED.. 226
2.2.1.2.4.8.4. NO RECONCILIATION FOR THE RESTRICTED BUSINESS. 227
2.2.1.2.4.8.5. THERE A APPLIED LATE FEE CHARGE FOR THE TAX BASE OF RECONCILIATION 227

2.2.2. Discount on tax penalties 227

THIRD PART 230
TAX CASES 230

3.1. Tax Courts 230
3.2. Divisional Courts 231
3.3. Appellate Courts 234
3.4. Constitutional Court in Taxation 235

3.4.1. Application 236
3.4.2. Consideration of Application 237

3.5. European Court of Human Rights in Taxation 238

SECOND PART 241
CUSTOMS EXAMINATION DISPUTES AND CASES 242
FIRST PART 243
CUSTOMS INVESTIGATIONS (AFTER CONTROL) 243
SECOND PART 248
CUSTOM DISPUTES AND RESOLUTION 248

2.1. CONCEPT OF CUSTOM DISPUTES 248
2.2. SOLUTION OF CUSTOMS DISPUTES IN ADMINISTRATIVE PHASE 251

2.2.1.Cash in Advance Discount 251
2.2.2. Objection 251
2.2.3. Reservation 253
2.2.4. Declaration with Regret 254
2.2.5. Reconciliation 254

THIRD PART 260
CUSTOMS CASES 260

3.1. ADMINISTRATIVE CASES AND ADMINISTRATIVE PENALTIES 261

3.1.1. Acts leading to Tax Loss According to the Customs Law No: 4458 263
3.1.2. Penalties of Acts leading to Tax Loss According to the Customs Law No: 4458 265
3.1.3. Acts and Punishments Causing Irregularity Crimes According to Customs Law No. 268
3.1.4. Legal Process Related to Customs Administrative Proceedings 274 274

3.1.4.1.Pre-process from the application of the appeal 275
3.1.4.2.After process from the application of the appeal 276

3.2. LEGAL CASES AND LEGAL PENALTIES 277

3.2.1. Smuggling Crimes and Punishments 277 277
3.2.2. Qualified Situations of Smuggling Acts 283
3.2.3. Competent Court of Justice in Smuggling Cases 285
3.2.4. Smuggling of Goods and Vehicles 285
3.2.5. Confiscations . 286
3.2.6 Legal Process Related to Customs Criminal Cases 287

3.2.6.1.Objection 287
3.2.6.2.Appeal 287
3.2.6.3.Appeal of Appeal 288

THIRD PART 290
SOCIAL SECURITY DISPUTES AND CASES 291
FIRST PART 292

1. AIM, SCOPE VE SUPPORT 292

1.1. AIM 292
1.2. SCOPE 292
1.3. SUPPORT 292

SECOND PART 293

2. BASIC PRINCIPLES OF INSPECTION OF SOCIAL SECURITY INSTITUTION 293

THIRD PART 294

3. SOCIAL SECURITY PROCESS STUDIES BUSINESS INVESTIGATION AND OCCUPATIONAL DISEASE REVIEW 294

3.1. WORKERS' COMPENSATION INSURANCE 294

3.1.1. General Information 294
3.1.2. Before 01.10.2008 (Law Numbered 506) 295
3.1.3. After 01.10.2008 (Law Numbered 5510 ) 295

3.2. INVESTIGATION OF WORK ACCIDENT BY SGK 297

3.2.1. Pre-Work 297

3.2.1.1. Review of Investigation Requests and Documents 297
3.2.1.2. Investigation of the Workplace File: 298
3.2.1.3. Prior Information: 298

3.2.2. Making an Offical Report 298

3.2.2.1. Basic Information to be found in the Reports 299
3.2.2.2. Violence of the Accident Information and Documents Required to Find Expression 299
3.2.2.3. Information Needed by Witnesses at Records 301
3.2.2.4. Information and documents to be found in employment 302

3.2.2.4.1. Records and Documents to be Investigated 302
3.2.2.4.2. Information and Documents Required in the Records and Documents Obtained from the Examination 302
3.2.2.4.3. Information Required in the records of employeremployer’s proxy 303

3.3. Occupational Disease Insurance 304

3.3.1. General Information 304
3.3.2. Definiton and Scope of Occupational Disease 305

3.3.2.1. Definition 305
3.3.2.2. Factors of Occupational Disease 305

3.3.3. Reporting and Reporting Time of Occupational Disease 307
3.3.4. Late Reporting of Occupational Disease 307

3.4. INVESTIGATION OF OCCUPATIONAL DISEASE BY SOCIAL SECURTY ADMINISTRATION 308

3.4.1. Rules Applied 308

3.4.1.1 Preliminary Study 308
3.4.1.2. Investigations in Workplace 308

3.4.2. Making an Official Report 309

3.4.2.1. Necessary Information to be found in the Records of the Insured Worker 309
3.4.2.2 Information Needed by Witnesses at Records 310
3.4.2.3. Information and Documents Needed To Be Found in Employers Records 310

3.4.2.3.1. Records and Documents to be Investigated 310
3.4.2.3.2. Information and Documents needed in the Records and Documents to be Investigated 310

3.4.2.4. Information Needed in the Expression of the Employer / Employer's Representative 311

3.5. RESPONSIBILITY FOR EMPLOYERS AND THIRD PARTY IN THE WORK ACCIDENT AND OCCUPATIONAL DISEASES 312

FOURTH PART 314

4. DISEASE AND MATERNITY INSURANCE 314

4.1. DISEASE INSURANCE 314

4.1.1. Definiton and Scope of Disease Situation 314
4.1.2. Rights and Terms Of Use 314

4.2. MATERNITY INSURANCE 314

4.2.1. Definition of Maternity 314
4.2.2. Scope,Rights and Terms of Use 314

4.2.2.1. Temporary Employment Allowance 315
4.2.2.2. Breastfeeding Benefit 315

4.3. MATERIALS TO BE INVESTIGATED IN THE ANALYSIS OF DISEASES AND ANALYSIS INSURANCE 316

4.3.1. Consideration for Insured, Witnesses, and Employers' Statement 316

4.3.1.1. The need to Find in the Inscription 316
4.3.1.2. What to Look for in the Witness Expression 317
4.3.1.3. What to Look for in the Employer Expression 317
4.3.1.4. What to Look for in the Workplace’s Records and Documents 318

4.4. RESPONSIBILITY OF EMPLOYER AND THIRD PARTY IN THE WORK INJURY, DISEASE AND OCCUPATIONAL DISEASES 318
4.5. DAILY FINANCIAL DETERMINATION TO PRESERVE APPROPRIATE AND REVENUE 319

4.5.1. Full Working on the Grant and Income Account 319
4.5.2. Partial Working on the Grant and Income Account 319 319
FIFTH PART 321

5. INVESTIGATION OF POSTED MONTHLY PREMIUM AND SERVICE CERTIFICATES 321

5.1. LOCAL CONTROL IN THE WORK PLACE 322
5.2. INVESTIGATION OF REGISTRATION AND DOCUMENTS 322
SIX PART 325

6. INSPECTION FOR MINIMUM WORKFORCE 325

6.1. DEFINITION AND SCOPE OF THE MINIMUM WORKER 325
6.2. MINIMUM LABOR SUPERVISION IN CONSTRUCTION OF SPECIAL BUILDING CONSTRUCTIONS

6.2.1. Determination of the Minimum Amount of Labor in Private Building Construction Workplaces 325
6.2.2. Unit Research in Special Qualified Buildings and Ex Offico Transactions 327

6.3. DETERMINATION OF THE QUANTITY OF LOW WORKERS IN TENDER-LIKE WORKSHOP 328

6.3.3. Unit Research in Tender-Like Workshop and Ex Officio Transactions 329

6.4. EVALUATION OF INVOICABLE WORKERS IN INSTITUTIONAL WORK AND SPECIAL QUALITY CONSTRUCTION WORKSHEETS IN MINIMIZED WORKING STUDIES 334

6.4.1. Assessment of Faturistic Workmanship 334
SEVENTH PART 337

7. STORAGE AND DOCUMENTATION ACCORDING TO LAW NO.5510 337

7.1. CONCEPT OF RECORD AND DOCUMENT 337
7.2. EMPLOYMENT REGISTRATION LIABILITY 337

7.2.1. Booking on the basis of balance 338
7.2.2. Booking on the basis of business 338

7.3. PRESERVING BOOK RECORDS AND DOCUMENTS ACCORDING TO LAW NUMBER 5510 338
7.4. PRESENTATION OF BOOK RECORDS AND DOCUMENTS ACCORDING TO LAW NUMBER 5510 339
7.5. SANCTIONS FOR NOT PRESENTING BOOK RECORDS AND DOCUMENTS ACCORDING TO LAW NUMBER 5510 340
7.6. VALIDITY OF RECORDS AND DOCUMENTS TO BE ESTABLISHED BY EMPLOYERS 344

7.6.1. Invalidity Situtation 344
7.6.2. Invalidation Status Dependent on Fee Payroll 345
7.6.3. Other Invalidation Situations in Practice 346

EIGHTH PART 348

8.PROCEDURES AND PRINCIPLES TO BE MONITORED IN THE INVESTIGATION OF REGISTRATION OF PROFESSIONAL ORGANIZATIONS AND PUBLIC INSTITUTIONS 348

8.1. GENERALLY 348
8.2. REQUIREMENTS TO BE CONSIDERED IN THE BOOK AND DOCUMENTS 350
NINTH PART 352

9 REVIEWS OF THE WORKPLACE TRANSFER

9.1. SOME BUSINESSES AND EMPLOYEES WHICH DO NOT NEED TO RELAY 352

9.1.1. In the Construction Works 352
9.1.2. In the Topics of Tender 352

9.2.OTHER SEASONAL BUSINESSES WHICH DO NOT NEED TO RELAY 353

9.2.1. Do Not Require To Relay in Workplaces such as Apartments, Business Halls and Passages 353 353
9.2.2. Relays at Companies 353
9.2.3 Relays at Notary companies 354

9.3. REQUIREMENTS TO BE CONSIDERED DURING THE EXAMINATIONS TO BE

PERFORMED ON THE TRANSFER OF THE WORKERS 354
TENTH PART 356

10. REVIEW OF THE INSURANCE OF COMPANIES PARTNERS 356

10.1. APPLICATIONS BEFORE LAW NO. 5510 356

10.1.1. Insurance of Ordinary Corporate Partners 356
10.1.2. Insurance of Corporate Partners 356 356
10.1.3. Insurance of Founders and Representatives of the Company in Joint-Stock Companies 357

10.1.3.1. Insurance of Representatives and Administrators of the Company 357
10.1.3.2. Insurance of Founding Partners 357

10.1.4. Insurance of Cooperative Board Members 358
10.1.5. Insurance of Limited Partnership’s Partners 359
10.1.6. Insurance of Limited Partners' Shareholders 359 359
10.1.7. Insurances of Auditors 360
10.1.8. Other Issues to be Explained about Insurance of Company Partners 360

10.2. APPLICATIONS AFTER THE LAW NUMBERED 5510 362

10.2.1. Beginning of Insurance 362
10.2.2. Insurance Notification and Registration 363
10.2.3. Expiration of Registration 363

10.3. THE COMBINATION OF INSURANCE SITUATIONS 364

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