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, with 40 train as Kurtalan Ekspres Lake Van, which occurred due to the performance of Ferry Operations damage, "duty losses" will be considered and Undersecretariat of Treasury. In this context task assignment and application harm Turkey's State Railways TCDD will be established in accordance with the status of a subsidiary of the Law on the Liberalization of Railway Transport Transport will expire on the date of registration in the commercial register anonymous company.
Republic of Turkey General Directorate of State Railways Administration to task for Granting April 26 2011 2011 dated and / 1795 of the Council of Ministers Decision No. Oct resolution Amendment Decision was published in the Official Gazette on. Deciding on the date of 6 December 2013 by the Council of Ministers upon the request of Deputy Prime Minister, 18 has entered into force as of April 2013 date. the operation of some passenger train with decisions and Van Lake Ferry for making the Administration Republic of Turkey State Railways General Directorate of tasks 26 on granting April 2011 the Council of Ministers Decision Additional Decision "Duty Loss entitled" 2. was changed with the heading ıyla Duty Loss and Calculation Method mad.
-Guide dangers and calculation method-
According to the TCDD, 4 September Express, 6 September Express, 9 September Express, 17 September Express, Bosphorus Express, Anatolian Express, Eastern Express, Cukurova Express, Aegean Express, Diyarbakir Passenger Train, Aegean Express, Erciyes Express, Erzurum Express, Fatih Damage due to the calculation method due to the operation of the 17 train and the operation of Van Lake Ferries, including Ekspresi, Fırat Express, Kurtalan Express, Central Anatolia Express, İzmir Mavi, Karaelmas Express, Pamukkale Express, Van Lake Express, Toros Express and 40 regional passenger train. will be deemed to be the duty loss and will be met by the Undersecretariat of Treasury. The duty loss arising within the scope of this Decision and followed in the TCDD accounting records will be paid as expense from the relevant expenditure schemes in the budget of the Undersecretariat of Treasury based on the payment request to be made by TCDD. The duty loss arising within the scope of the decision is based on the accounting records and documents of TCDD, 233 35 6183. article. If it is determined that there is a difference between the duty loss amount calculated as a result of the examination and the payments made from the Treasury Undersecretariat budget, the parties will fulfill their obligations without interest. However, if it is determined that the demand made by TCDD includes the amounts related to the misleading documents and transactions in terms of the counterfeit or its content, the amount paid to TCDD by the Undersecretariat of Treasury related to these documents and transactions has been taken from the date of the payment, Within the framework of the law will be charged by applying interest at the rate of delay increase.
- 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:
Tren The total hamton-km values of all trains operated within the scope of TCDD and the trains operated within the scope of duty loss will be determined separately. In calculating duty loss, as expense items; cost of sales and research and development expenses, marketing sales and distribution expenses and general administrative expenses under operating expenses. All kinds of expenses including depreciation and maintenance and repair expenses, social facility expenses, all kinds of insurance and insurance fund expenses, rent expenses, all kinds of taxes, pictures and all related to these buildings, expense items such as mortar expenses will not be taken into account in calculations.
The expenses of the trains operated within the scope of duty loss will be found by reflecting the expenses of all trains as much as the share of the hamton-km values of the trains operated within the scope of duty loss within the total hamton-km values. Income related to the jobs covered by duty loss will be comprised of road maintenance and repair revenues of the trains operated by TCDD within the scope of duty loss and operating income of trains operated under duty loss.
10 of the portion of the cost of sales in TCDD records, which is the share of the hamton-km of the trains operated within the scope of duty loss, in total hamton-km values, will be added to the expenses of işlet trains operated within the scope of duty loss ler as the share of deprived profits.
-VAN LICENSE CASE STUDY DUE TO FERIBOT MANAGEMENT
Van Lake Ferries In the calculation of the duty loss arising from the management of the Lake Lake Ferry Management will calculate the total expenses. For this purpose, the total expenses of Van Lake Ferries will be covered by the deduction of operating expenses or administrative expenses from non-operating expenses. For this value, 10 of the cost of sales related to Van Lake Ferries will be added as profit share.
Any income that can be associated with the duty loss issue of Van Lake Ferries will be determined as total revenue. The negative difference between the total revenues of the Van Lake Ferry Management and the total expenses and the total of the profit share will be determined as the duty loss of Van Lake Ferry Management. The duty loss amount of the trains operated within the scope of the duty loss calculated as stated, and the total duty loss amount of Van Lake Ferry Operation will be determined as the total duty loss cost of TCDD.
These appointments and tasks membrane applications within the scope of the decision 24 April 2013 and 6461 Turkey No. railway in accordance with the Law on the Liberalization of Transportation TCDD subsidiary to be established in the status of the Republic of Turkey State Railways Transport will expire on the date of enrollment at the trade register Incorporation.