TCDD trains with Vangölü be met by Dogan Duty Losses Treasury from the ferry business: Republic of Turkey State Railways (TCDD), operated by, including the Bosphorus, Central, Eastern, Kurtalan Ekspres realized due to the construction of Lake Van ferry Management with 40 trains such damage, "duty losses" will be considered and will be met by the Undersecretariat of Treasury. In this context task assignment and application harm Turkey State Railways TCDD Railway subsidiary to be established in accordance with the Law on the Liberalization of Transport Transportation status will expire on the date of registration in the commercial register anonymous company.
State Railways of the Republic of Turkey concerning the granting to the General Directorate Task No. 26/2011 dated 2011 April 1795 and Decision of the Council of Ministers resolution Amendment Oct Decision was published in the Official Gazette on. The Decision, which was decided by the Council of Ministers on 6 December 2013 upon the request of the Deputy Prime Minister, entered into force as of today, 18 April 2013. the operation of some passenger train with decisions and Van for the construction of Lake Ferry Operations Republic of Turkey State Railways Administration, giving the task to the Directorate General dated 26 April 2011 Council of Ministers Resolution Additional Resolution of the "Duty Loss entitled" Article 2 "duty losses and Calculation Method ”with the title.
-Guide dangers and calculation method-
Accordingly, by the TCDD, the 4 September Express, the 6 September Express, the 9 September Express, the 17 September Express, the Bosphorus Express, the Anatolian Express, the Eastern Express, the Çukurova Express, the Aegean Express, the Diyarbakır Passenger Train, the Aegean Express, the Erciyes Express, the Erzurum Express, the Fatih Due to the operation of 17 trains, including the Express, Fırat Express, Kurtalan Express, Central Anatolia Express, İzmir Blue, Karaelmas Express, Pamukkale Express, Van Lake Express, Toros Express and 40 regional passenger trains, and Van Lake Ferry Operations, the losses incurred in line with the calculation method duty loss will be counted and covered by the Undersecretariat of Treasury. The duty loss arising within the scope of this Decision and monitored in the TCDD accounting records will be paid by recording the expenses from the relevant expenditure schemes in the Treasury Undersecretariat budget based on the payment request to be made by TCDD. The duty loss arising within the scope of the decision will be examined in accordance with the procedure stipulated in article 233 of the Decree Law No. 35 on Public Economic Enterprises based on TCDD's accounting records and documents. If it is determined that there is a difference between the duty loss value calculated as a result of the examination and the payments made from the Treasury budget, the parties will fulfill their obligations without interest. However, if it is determined that the request made by TCDD includes the amounts related to misleading documents and transactions as per its content, the amount paid to TCDD by the Undersecretariat of Treasury, which is related to these documents and transactions, has been collected by the Undersecretariat of Treasury. Within the framework of the Law, interest will be collected at the rate of overdue interest.
- DETERMINATION OF GORIT DAMAGE
The duty loss cost will be determined by taking into consideration the provisions of the General Communiqué on the Application of the Accounting System in accordance with the Tax Procedural Code numbered 213:
“The total hamton-km values of all trains operated within TCDD and trains operated within the scope of duty loss will be determined separately. In the calculation of duty loss, as expense items; Research-development expenses, marketing sales and distribution expenses and general administrative expenses, which are included in the cost of sales and operating expenses, will be taken into consideration. All kinds of expenses, including depreciation and maintenance and repair costs of the lodgings, social buildings, gymnasium and similar facilities that are not related to duty loss application, social facility expenses, all kinds of insurance and insurance fund expenses, rental expenses, all kinds of taxes, pictures and Expense items such as charge expenses will not be taken into account in the calculations.
The expenses of the trains operated within the scope of the duty loss will be calculated by reflecting the expenses of the trains operated within the scope of the duty loss as the share of the hamton-km values within the total hamton-km values. The income related to the works subject to duty loss will consist of the road maintenance and repair revenues that fall on the share of the trains operated within the scope of the duty loss of TCDD and the operating revenues of the trains operated under the duty loss.
10 percent of the cost of the sales in the TCDD records, which is the share of the hamton-km values of the trains operated within the scope of duty loss, will be added to the expenses obtained from the “trains operated under the scope of duty loss” as the profit share deprived.
-VAN LICENSE CASE STUDY DUE TO FERIBOT MANAGEMENT
In the calculation of duty loss arising from Van Lake Ferry Management, the total expenses of Van Lake Ferry Management will be calculated first. For this, the total costs of Van Lake Ferry Management will be found within the scope of duty loss by deducting operating expenses or administrative expenses from non-operating expenses. 10 percent of the cost of sales related to Van Lake Ferry management will be added to this value as a profit share.
All income of Van Lake Ferry Management, which can be associated with the subject of duty loss, will be determined as total income. The negative difference between the determined total revenues of Van Lake Ferry Management and the total expenses and profit share total will be determined as the duty loss of Van Lake Ferry Management. Total amount of duty loss of the trains operated within the scope of duty loss calculated as specified and duty loss of Van Lake Ferry Management will be determined as the total duty loss of TCDD.
This decision within the scope of assignments and tasks membrane application April 24, 2013 dated and 6461 numbered Turkey Railway Transport of which will be established on the Liberalization of status TCDD subsidiaries under the Law on the Republic of Turkey State Railways Transport will expire on the date of enrollment at the trade register Incorporation.