LAWS AND REGULATIONS  APPLICABLE TO OPERATIONS IN FREE ZONES

Free Zones Act

(Official Gazette 44/96, 92/05, 85/08)

Rules on how to calculate the investments made and used to support investment and how to achieve tax advantages for users of free zones

(Official Gazette 122/08, 33/10, 05/10)

 

Act on Implementing the EU Customs Regulations

(Official Gazette 54/13)

–        Community Customs Code (Council Regulation No 2913/92)

–        Community Customs Code implementing provisions (Commission Regulation No 2454/93)

–        Operating instructions No 29/13 on the implementation of customs control in free zones

 

Value Added Tax Act

(Official Gazette 73/13)

Regulation on Value Added Tax

(Official Gazette 79/13, 85/13)

 

Act on Investment Promotion and Development of Investment Climate

(Official Gazette 111/12, 28/13)

Regulation on Investment Promotion and Development of Investment Climate

(Official Gazette 40/13)

Profit Tax Act

(Official Gazette 177/04,  90/05, 57/06, 146/08, 80/10, 22/12)

Company Act

(Official Gazette 111/93, 34/99, 52/00, 118/03, 107/07, 146/08, 137/09, 152/11, 111/12, 68/13)