Licensed Warehousing
Communiques
Grains, Legumes and Oil Seeds / Licensed Warehouse Communiqué
12 April 2013 FRIDAY
Official Gazette
Number : 28616
From the Minister of Customs and Trade:
GRAINS, LEGUMES AND OIL SEEDS LICENSED WAREHOUSE COMMUNIQUE
Purpose
ARTICLE 1 – (1) The purpose of this Communiqué is to ensure storing the product of which standards are determined in safe and healthy conditions, and facilitating its trade through the warehouse receipts.
Scope
ARTICLE 2 – (1) This Communiqué covers the minimum qualifications required for the licensed warehouses where the product will be stored and the procedures and principles regarding the execution of the storage services and other issues related to the licensed warehousing activities.
Basis
ARTICLE 3 – (1) This Communiqué has been prepared on the basis of the Agricultural Products Licensed Warehousing Regulation published in the Official Gazette dated 12/4/2013 and numbered 28616, and the Agricultural Products Licensed Warehousing Law dated 10/2/2005 and numbered 5300.
Definitions
ARTICLE 4 – (1) The definitions of the expressions mentioned in this Communiqué are as follows;
Ministry: The Ministry of Custom and Trade,
Stock Exchange: The commodity exchange where the warehouse receipts, which are regulated by the licensed warehousing enterprise, are quoted, bought and sold, and their movements are controlled and tracked within the framework of the contract between them,
Warehousing services: Services such as weighing, unloading, loading, transporting, shipping, making suitable for storage and conditions and storing, repairing the product packages, removing the product from the warehouse of the products that are accepted to the licensed warehouse,
Law: Agricultural Products Licensed Warehousing Law dated 10/2/2005 and numbered 5300,
License: The document showing the activity permit issued by the Ministry,
Licensed warehouse: Facilities providing the services of preservation in healthy conditions and storage for commercial purpose of the products within the scope of the Law,
Licensed warehouse enterprise / operator: A joint-stock company engaged in the storage of products and having a valid license certificate,
Depositor: Natural or legal person delivering its product to the licensed warehouse for warehousing services or holding the warehouse receipt regulated by the licensed warehouse operator in accordance with the legislation
Product: Wheat, barley, rye, oats, corn, paddy, rice, sorghum, triticale, millet, lentils, chickpea, bean, broad bean, peas, sunflower, sesame, flax seed, soybean, safflower/false saffron seed, colza, and poppy seed,
Warehouse receipt: The negotiable instrument, which represents the property of the products and guarantees the pledge, regulated by the licensed warehouse enterprise
Authorized classifier: Natural and legal persons operating the laboratories, which are analyzed the Ministry, analyzing the agricultural products, determining the qualities and properties of the product, classifying them according to the standards, and certifying this situation
Regulation: Agricultural Products Licensed Warehousing Regulation.
Minimum qualifications for warehouses
ARTICLE 5 – (1) Licensed warehouses where products will be stored are required;
To have the floor, interior and exterior wall surfaces and roof in the form and nature so as to prevent foreign material mixing and contamination of the product and not to pass moisture, and to protect the product from internal and external damages with all kinds of odor and air effect,
To be closed, and to have free spaces and passages in the width that the transportation and other vehicles and equipment needed in order to transfer products to warehouses or release from the warehouse can work easily ,
To be in size and qualification suitable for taking measures to prevent mixing of the products at various plant species, kind, group, class and degrees with the different year product, deterioration of their qualities, and being under excessive pressure,
To have adequate ventilation system, adequate fire extinguishing system by documenting, special enclosure electrical system protected against leakage current and humidity, and necessary infrastructure and transport system to transport the product to warehouses,
To have dust extraction system including transport and transfer equipment with the risk of dust collection,
To have technical equipment to carry out storage services and other side services needed for storage.
(2) The Ministry may seek and implement other warehouse qualifications that it considers necessary for the preservation of the product to be stored in healthy conditions.
(3) Licensed warehouse enterprise cannot have less than 20.000 tons of closed warehouse capacity subject to license, and each branch cannot have less than 2.000 tons of closed warehouse capacity.
(4) The places where the products will be stored are numbered according to a specific systematic. The numbering of the warehouses is done on the entrance doors, and the numbering of the units in the warehouse is made in such a way that it is easily visible so that the product does not interfere. The Ministry can make a standard arrangement on how to do the enumeration and put it into force.
Capital
ARTICLE 6 – (1) Licensed warehouse enterprise is required to have a minimum paid-in capital of,
1 million TL for 20.000 tons,
1,50 million TL for 20.001 to 40.000 tons
2,00 million TL for 40.001 to 70.000 tons
2,50 million TL for 70.001 to 110.000 tons
Additional 250 thousand TL for each 30 thousand tons exceeding 110.000 tons.
Weighing receipt and warehouse receipt
ARTICLE 7 – (1) In addition to the information specified in the regulation, the information is included such as,
The harvest period and origin of the product in the weighing receipt,
Kind, class or degree of the product, and if any, its subclass, origin and annual harvest period in the warehouse receipt.
Making the product ready for storage
ARTICLE 8 – (1) The licensed warehouse enterprise may put the products, which are not suitable for storage or standards or may adversely affect the other products in licensed warehouse when stored, through cleaning, picking, sifting from foreign materials, drying, conditioning and similar processes needed according to its nature in order to make them suitable for storage and standards, upon the request of depositor and in return for its fee.
(2) The products made suitable for storage and standards can be stored. Products that do not comply with the storage conditions, have a negative effect on the health, are non-standard, and do not comply with the other provisions stipulated in the legislation are not taken into the licensed warehouse
Product storage and block warehouse receipt
ARTICLE 9 – (1) Products that are analyzed and classified with weighing process in accordance with their legislation are accepted into the licensed warehouse. Products can be placed in different sections, separated from stored products, until being weighed and analyzed.
(2) A separate warehouse receipt is issued for each 1.000 kg of stored product. In case requested by the depositor and accepted by the licensed warehouse enterprise, a single warehouse receipt can be issued in block form for the total amount of the products in batch exceeding 1.000 kg. In this case, the total weight of the batch product is written on the block warehouse receipt.
(3) The provision of the second paragraph is applied based on 100 kg for poppy seeds.
Temporary acceptance of the products to the licensed warehouse
ARTICLE 10 – (1) Products may be temporarily accepted to the licensed warehouse for no more than 90 days, for purposes of transport, or for short-term storage for use in an enterprise rather than storage. In this case, the licensed warehouse enterprise can store the product in accordance with the special contract between the product owner and itself, and can request a fee different from the warehouse fee tariff. However, the quantity of products to be accepted in this manner does not exceed ten percent of the storage capacity allocated for the product at the headquarter or branch within the first three months following the beginning of the storage period of the product. The temporary storage period specified in this paragraph may be increased or decreased by a maximum of half by the Ministry generally or on the basis of licensed warehouse enterprise, if deemed necessary.
(2) Warehouse receipt is not issued for the product accepted temporarily in accordance with the first paragraph. However, if the purpose of temporarily keeping this product in the licensed warehouse is eliminated, or the temporary storage period is exceeded, the warehouse receipt is issued.
(3) The product, which is temporarily accepted into the warehouse, is stored separately from the products for which warehouse receipt is issued. The fact that the product is temporarily stored is shown in both the warehouse and the records. In the records, the weight of the product, and the information obtained as a result of analysis by the authorized classifiers prior to placing the product in the warehouse in the stored products are also included.
(4) The disputes between the product owner and the licensed warehouse enterprise on the products temporarily accepted to the warehouse are resolved according to the contract between them and the general provisions.
Placement to warehouses, separate storage and delivery of the product
ARTICLE 11 – (1) The same plant species in the same year products are stored by mixing with products of the same type, group, class and degree in the licensed warehouse units numbered, and allocated and sorted according to their group, type, class and degree.
(2) The product can be stored separately without mixing with other products and preserving its original condition, upon the request of the depositor and the approval of the licensed warehouse enterprise. In this case the product is placed in separate units and clearly and noticeably marked without being mixed with other products. The location of the separately stored products in the warehouse is shown clearly in the records.
(3) Products stored in the same manner without mixing with other products with or without packaging, are delivered in the same original state.
Premium and discount tariff
ARTICLE 12 – (1) Minor quality differences that may occur if the product is stored by mixing are compensated according to the premium and discount tariff.
(2) If there is small quality differences in the delivery of the product to the depositor, and these do not exceed the rates in the premium and discount tariffs,
If the product received by the depositor from the licensed warehouse is of higher quality than the one it delivered, the price difference arising from the quality difference is paid by the depositor to the warehouse enterprise as discount tariff based on the average price on the stock exchange on delivery date according to the nature of the product,
If the product delivered by the depositor to the licensed warehouse is of higher quality than the one it received, the price difference arising from the quality difference is paid by the licensed warehouse enterprise to the depositor as premium based on the average price on the stock exchange on delivery date according to the nature of the product,
In accordance with the values within acceptable limits in the premium and discount tariff.
Preservation of product
ARTICLE 13 – (1) The licensed warehouse enterprise always shows due diligence and care in preservation of the products under its responsibility, even if its license is suspended.
(2) The warehouse must always be cleaned and protected from straw, dust, garbage and material accumulations, and from excessive moisture, temperature, rodent animals, microorganisms and insectsthat increase the fire hazard of the product and prevent healthy preservation of the product.
(3) Warehouses that have become to damage the product are not used until necessary modifications are made and it becomes suitable for storage of the product in a healthy way, without deterioration.
Maximum storage time of product
ARTICLE 14 – (1) The product may be stored in licensed warehouses for a maximum of 24 months from the harvest period.
(2) The harvest period of the product is determined by the necessary analysis and investigations with the notification of the product owner.
(3) The start and end dates of the storage period of the product shall be determined by the Ministry taking into account the application and announced on the website.
Validity
ARTICLE 15 – (1) This Communiqué enters into force on the date of its publication.
Execution
ARTICLE 16 – (1) The provisions of this Communiqué are executed by the Minister of Customs and Trade.
General Communiqué on Tax Procedure Law
3 June 2015 WEDNESDAY
Official Gazette
Number : 29375
From the Ministry of Finance (Revenue Administration):
GENERAL COMMUNIQUÉ ON TAX PROCEDURE LAW
(ITEM NO: 452)
Introduction
An electronic warehouse receipt exchange certificate (ELÜS exchange certificate) is prepared electronically by the Electronic Registry Agency (ERA) according to the third paragraph of Article 7 of the mentioned Regulation for each trading transaction of the electronic warehouse receipt (ELÜS) pursuant to the Electronic Warehouse Receipt Regulation, which is issued by the Ministry of Customs and Trade and published in the Official Gazette dated 12/11/2011 and numbered 28110, based on Article 15 of the Agricultural Products Licensed Warehousing Law No. 5300 and dated 10/2/2005. What the subject of this Communiqué is to issue the given ELÜS exchange certificate according the Tax Procedure Law no. 213 and dated 4/1/1961, to include in the compulsory documents, and to bring obligation to provide information to whom issue this certificate.
Authority
In the clause (1) of the first paragraph of the repeating Article 257 of the Tax Procedure Law, it is arrived at a decision that the Ministry of Financial is authorized to determine the accounting principles and procedures of taxpayers and occupational groups, to determine the nature, form and obligatory information of the books and documents being kept according to the aforementioned Law and the books and documents deemed appropriate to be kept and issued in addition to these, and to amend them; to print and distribute, or to make printed and distributed by the third parties for a fee, to make their records kept, to bring or remove the obligation to approve, preserve and submit these books and documents, and also to remove the obligation to keep and regulate documents to be issued and books to be kept according to the aforementioned Law; and the provision that the Ministry of Finance is authorized “to grant or impose obligation on issues of providing all kinds of information, tax declarations and notifications by putting password, electronic signature or other security instruments from those who are obliged to give information continuously in all kinds of electronic information communicationtools and media including internet, and sending the declarations and notifications by mediating of the authorized natural or legal persons; to determine the procedures and principles regarding the implementation, and the format and standards to be followed in the transfer of declaration, notification and information; to make this obligation implemented separately in declaration, notification or information types, taxpayer groups and subjects of activity, according to Article 149 of this Law” is also included in its clause (4).
Article 149 of the aforementioned Law includes the provision that “Public administrations and institutions (including institutions and organizations performing public service), and natural and legal persons are obliged to provide information on the matters about taxation to be requested by the Ministry of Finance and tax office in writing from themselves, with certain intervals and continuously as written”.
The regulations for the authority given to the Ministry of Finance by the abovementioned articles of the Tax Procedure Law are included below.
Certificate to be Issued at ELÜS Exchange
Procedures and principles for the establishment, operation and supervision of agricultural products licensed warehousing system are determined in order to facilitate the trade of agricultural products,create a common system for their storage,ensure the safety of the goods of the product owners and maintain their quality,ensure that the classifications and grades of the products are determined by authorized classifiers,to ensure that agricultural products licensed warehouse operators accept agricultural products without discrimination between persons,issue a warehouse receipt representing the property of the products and providing their financing, sale and delivery, and to improve the trade of agricultural products of which standards are determined, by the Law no. 5300.
In the licensed warehousing system, the class and quality of the agricultural products are determined by the laboratories named as authorized classifiers, then stored in the licensed warehouses andthe trade of these products is carried out in the commodity exchanges authorized by the Ministry of Customs and Trade through the warehouse receiptsissued by the licensed warehouse enterprise representing the ownership of the product.
In the Electronic Warehouse Receipt Regulation, the procedures and principles for monitoring from recordings, transfer, change, cancellation and safety of ELÜS created electronically by the licensed warehouse enterprises for the products delivered and accepted for the purpose of storage providing that to be under the printed warehouse receipt, for licensing, activity and supervision of the institution to carry out these services, and for the other transactions of ELÜS are regulated.
In the clause (d) of the first paragraph of Article 4 of the aforementioned Law, the ERA is defined as a joint-stock company that is obtained license from the Ministry of Customs and Trade in order to ensure creation of ELÜS through the system, and to monitor in recordings all rights and obligations depending on these receipts, and the transactionsby the related parties; and in the clause (e) of the first paragraph of Article 4, ELÜS is defined as an electronic record created on the system in accordance with the electronic recording rules by the licensed warehouse enterprise; and by the third paragraph of Article 7, the ERA is obliged to issue an ELÜS exchange certificate for each exchange transaction of ELÜS, and to send this certificate electronically to the buyer and seller, the mandatory information in the “ELÜS exchange certificate” is determined.
Based on the authorization of the repeating Article 257 of the Tax Procedure Law to the Ministry of Finance, the “ELÜS exchange certificate”, which the ERA is obliged to issue for each exchange transaction of ELÜS by the abovementioned third paragraph of Article 7 of the Electronic Warehouse Receipt Regulation, is included within the scope of mandatory documents to be issued pursuant to the Tax Procedure Law. The guidelines for issuing, sending and using this document are described below.
3.1. Since ELÜS certificate shall be issued by the ERA in trading of the agricultural products stored in the licensed warehouse enterprises through the ELÜS certificate representing these products at each stage of handover under the Law no.5300, those who are a party to the ELÜS exchange shall not issue a separate invoice or any other document for this transaction, the exchange(trading) transaction is certified by the ELÜS trading certificate issued by the ERA according to information submitted to it. Those who are parties to the ELÜS exchange are obliged to keep the paper output of the ELÜS trading certificate transmitted to them by the ERA within the time period prescribed by the tax laws, and they are obliged to submit them upon request.
3.2. ELÜS trading certificate contains at least the following information.
Date of issue.
Date of transaction.
Consecutive sequence to be given according to issuing sequence, starting from 1 as of the beginning of each accounting date
Consecutive sequence number to be given for each ELÜS seller according to issuing sequence, starting from 1 as of the beginning of each accounting date
ELÜS buyer’s and seller’s;
Name-surname/
Address,
Tax office, if any,
ID number (tax ID number).
ELÜS’, which is subject to trading,
The species, type, harvest year of the product it represents, and the title of its licensed warehouse enterprise, and the place where the product is stored,
The amount of products subject to trading it represents,
Trading fee.
The ERA’s;
Title,
Address,
Tax Office,
Tax ID number.(The information in this clause will be written as a footnote.)
The phrase “Issued in accordance with the General Communiqué on Tax Procedure Law no.452”.
Obligation to Give Information
The ERA, which is authorized by the Ministry of Customs and Trade, is obliged to send the information on the ELÜS trading certificate electronically (to the Ministry of Finance Revenue Administration Information Transfer System, through (BTRANS)) within the scope of the principles specified in this chapter.
4.1. It is obliged to send the information on each ELÜS trading certificate issued by the ERA via BTRANS until 24.00 on the last day of the following month, starting from the date of entry into force of this Communiqué,
4.2. The format and standards related to the information required for the ELÜS trading certificate shall be announced through BTRANS. Changes to be made in the format and standards of giving information, such as addition, removal, determination as mandatory field shall also be announced through BTRANS.
4.3. The information sent electronically (even if through BTRANS) in other than the format and standards to be announced by being determined in accordance with the Ministry of Finance and this Communiqué shall be deemed to have not been sent, and the information given in paper shall not be accepted in any way.
Penal Sanctioning
In case of failure to comply with the procedures and principles set out in this Communiqué, the penalties imposed in the Tax Procedure Law shall apply to those concerned.
Validity
This Communiqué enters into force on 1/7/2015.
It is notified.
Licensed Warehousing
Communiques
Grains, Legumes and Oil Seeds / Licensed Warehouse Communiqué
12 April 2013 FRIDAY
Official Gazette
Number : 28616
From the Minister of Customs and Trade:
GRAINS, LEGUMES AND OIL SEEDS LICENSED WAREHOUSE COMMUNIQUE
Purpose
ARTICLE 1 – (1) The purpose of this Communiqué is to ensure storing the product of which standards are determined in safe and healthy conditions, and facilitating its trade through the warehouse receipts.
Scope
ARTICLE 2 – (1) This Communiqué covers the minimum qualifications required for the licensed warehouses where the product will be stored and the procedures and principles regarding the execution of the storage services and other issues related to the licensed warehousing activities.
Basis
ARTICLE 3 – (1) This Communiqué has been prepared on the basis of the Agricultural Products Licensed Warehousing Regulation published in the Official Gazette dated 12/4/2013 and numbered 28616, and the Agricultural Products Licensed Warehousing Law dated 10/2/2005 and numbered 5300.
Definitions
ARTICLE 4 – (1) The definitions of the expressions mentioned in this Communiqué are as follows;
Ministry: The Ministry of Custom and Trade,
Stock Exchange: The commodity exchange where the warehouse receipts, which are regulated by the licensed warehousing enterprise, are quoted, bought and sold, and their movements are controlled and tracked within the framework of the contract between them,
Warehousing services: Services such as weighing, unloading, loading, transporting, shipping, making suitable for storage and conditions and storing, repairing the product packages, removing the product from the warehouse of the products that are accepted to the licensed warehouse,
Law: Agricultural Products Licensed Warehousing Law dated 10/2/2005 and numbered 5300,
License: The document showing the activity permit issued by the Ministry,
Licensed warehouse: Facilities providing the services of preservation in healthy conditions and storage for commercial purpose of the products within the scope of the Law,
Licensed warehouse enterprise / operator: A joint-stock company engaged in the storage of products and having a valid license certificate,
Depositor: Natural or legal person delivering its product to the licensed warehouse for warehousing services or holding the warehouse receipt regulated by the licensed warehouse operator in accordance with the legislation
Product: Wheat, barley, rye, oats, corn, paddy, rice, sorghum, triticale, millet, lentils, chickpea, bean, broad bean, peas, sunflower, sesame, flax seed, soybean, safflower/false saffron seed, colza, and poppy seed,
Warehouse receipt: The negotiable instrument, which represents the property of the products and guarantees the pledge, regulated by the licensed warehouse enterprise
Authorized classifier: Natural and legal persons operating the laboratories, which are analyzed the Ministry, analyzing the agricultural products, determining the qualities and properties of the product, classifying them according to the standards, and certifying this situation
Regulation: Agricultural Products Licensed Warehousing Regulation.
Minimum qualifications for warehouses
ARTICLE 5 – (1) Licensed warehouses where products will be stored are required;
To have the floor, interior and exterior wall surfaces and roof in the form and nature so as to prevent foreign material mixing and contamination of the product and not to pass moisture, and to protect the product from internal and external damages with all kinds of odor and air effect,
To be closed, and to have free spaces and passages in the width that the transportation and other vehicles and equipment needed in order to transfer products to warehouses or release from the warehouse can work easily ,
To be in size and qualification suitable for taking measures to prevent mixing of the products at various plant species, kind, group, class and degrees with the different year product, deterioration of their qualities, and being under excessive pressure,
To have adequate ventilation system, adequate fire extinguishing system by documenting, special enclosure electrical system protected against leakage current and humidity, and necessary infrastructure and transport system to transport the product to warehouses,
To have dust extraction system including transport and transfer equipment with the risk of dust collection,
To have technical equipment to carry out storage services and other side services needed for storage.
(2) The Ministry may seek and implement other warehouse qualifications that it considers necessary for the preservation of the product to be stored in healthy conditions.
(3) Licensed warehouse enterprise cannot have less than 20.000 tons of closed warehouse capacity subject to license, and each branch cannot have less than 2.000 tons of closed warehouse capacity.
(4) The places where the products will be stored are numbered according to a specific systematic. The numbering of the warehouses is done on the entrance doors, and the numbering of the units in the warehouse is made in such a way that it is easily visible so that the product does not interfere. The Ministry can make a standard arrangement on how to do the enumeration and put it into force.
Capital
ARTICLE 6 – (1) Licensed warehouse enterprise is required to have a minimum paid-in capital of,
1 million TL for 20.000 tons,
1,50 million TL for 20.001 to 40.000 tons
2,00 million TL for 40.001 to 70.000 tons
2,50 million TL for 70.001 to 110.000 tons
Additional 250 thousand TL for each 30 thousand tons exceeding 110.000 tons.
Weighing receipt and warehouse receipt
ARTICLE 7 – (1) In addition to the information specified in the regulation, the information is included such as,
The harvest period and origin of the product in the weighing receipt,
Kind, class or degree of the product, and if any, its subclass, origin and annual harvest period in the warehouse receipt.
Making the product ready for storage
ARTICLE 8 – (1) The licensed warehouse enterprise may put the products, which are not suitable for storage or standards or may adversely affect the other products in licensed warehouse when stored, through cleaning, picking, sifting from foreign materials, drying, conditioning and similar processes needed according to its nature in order to make them suitable for storage and standards, upon the request of depositor and in return for its fee.
(2) The products made suitable for storage and standards can be stored. Products that do not comply with the storage conditions, have a negative effect on the health, are non-standard, and do not comply with the other provisions stipulated in the legislation are not taken into the licensed warehouse
Product storage and block warehouse receipt
ARTICLE 9 – (1) Products that are analyzed and classified with weighing process in accordance with their legislation are accepted into the licensed warehouse. Products can be placed in different sections, separated from stored products, until being weighed and analyzed.
(2) A separate warehouse receipt is issued for each 1.000 kg of stored product. In case requested by the depositor and accepted by the licensed warehouse enterprise, a single warehouse receipt can be issued in block form for the total amount of the products in batch exceeding 1.000 kg. In this case, the total weight of the batch product is written on the block warehouse receipt.
(3) The provision of the second paragraph is applied based on 100 kg for poppy seeds.
Temporary acceptance of the products to the licensed warehouse
ARTICLE 10 – (1) Products may be temporarily accepted to the licensed warehouse for no more than 90 days, for purposes of transport, or for short-term storage for use in an enterprise rather than storage. In this case, the licensed warehouse enterprise can store the product in accordance with the special contract between the product owner and itself, and can request a fee different from the warehouse fee tariff. However, the quantity of products to be accepted in this manner does not exceed ten percent of the storage capacity allocated for the product at the headquarter or branch within the first three months following the beginning of the storage period of the product. The temporary storage period specified in this paragraph may be increased or decreased by a maximum of half by the Ministry generally or on the basis of licensed warehouse enterprise, if deemed necessary.
(2) Warehouse receipt is not issued for the product accepted temporarily in accordance with the first paragraph. However, if the purpose of temporarily keeping this product in the licensed warehouse is eliminated, or the temporary storage period is exceeded, the warehouse receipt is issued.
(3) The product, which is temporarily accepted into the warehouse, is stored separately from the products for which warehouse receipt is issued. The fact that the product is temporarily stored is shown in both the warehouse and the records. In the records, the weight of the product, and the information obtained as a result of analysis by the authorized classifiers prior to placing the product in the warehouse in the stored products are also included.
(4) The disputes between the product owner and the licensed warehouse enterprise on the products temporarily accepted to the warehouse are resolved according to the contract between them and the general provisions.
Placement to warehouses, separate storage and delivery of the product
ARTICLE 11 – (1) The same plant species in the same year products are stored by mixing with products of the same type, group, class and degree in the licensed warehouse units numbered, and allocated and sorted according to their group, type, class and degree.
(2) The product can be stored separately without mixing with other products and preserving its original condition, upon the request of the depositor and the approval of the licensed warehouse enterprise. In this case the product is placed in separate units and clearly and noticeably marked without being mixed with other products. The location of the separately stored products in the warehouse is shown clearly in the records.
(3) Products stored in the same manner without mixing with other products with or without packaging, are delivered in the same original state.
Premium and discount tariff
ARTICLE 12 – (1) Minor quality differences that may occur if the product is stored by mixing are compensated according to the premium and discount tariff.
(2) If there is small quality differences in the delivery of the product to the depositor, and these do not exceed the rates in the premium and discount tariffs,
If the product received by the depositor from the licensed warehouse is of higher quality than the one it delivered, the price difference arising from the quality difference is paid by the depositor to the warehouse enterprise as discount tariff based on the average price on the stock exchange on delivery date according to the nature of the product,
If the product delivered by the depositor to the licensed warehouse is of higher quality than the one it received, the price difference arising from the quality difference is paid by the licensed warehouse enterprise to the depositor as premium based on the average price on the stock exchange on delivery date according to the nature of the product,
In accordance with the values within acceptable limits in the premium and discount tariff.
Preservation of product
ARTICLE 13 – (1) The licensed warehouse enterprise always shows due diligence and care in preservation of the products under its responsibility, even if its license is suspended.
(2) The warehouse must always be cleaned and protected from straw, dust, garbage and material accumulations, and from excessive moisture, temperature, rodent animals, microorganisms and insectsthat increase the fire hazard of the product and prevent healthy preservation of the product.
(3) Warehouses that have become to damage the product are not used until necessary modifications are made and it becomes suitable for storage of the product in a healthy way, without deterioration.
Maximum storage time of product
ARTICLE 14 – (1) The product may be stored in licensed warehouses for a maximum of 24 months from the harvest period.
(2) The harvest period of the product is determined by the necessary analysis and investigations with the notification of the product owner.
(3) The start and end dates of the storage period of the product shall be determined by the Ministry taking into account the application and announced on the website.
Validity
ARTICLE 15 – (1) This Communiqué enters into force on the date of its publication.
Execution
ARTICLE 16 – (1) The provisions of this Communiqué are executed by the Minister of Customs and Trade.
General Communiqué on Tax Procedure Law
3 June 2015 WEDNESDAY
Official Gazette
Number : 29375
From the Ministry of Finance (Revenue Administration):
GENERAL COMMUNIQUÉ ON TAX PROCEDURE LAW
(ITEM NO: 452)
Introduction
An electronic warehouse receipt exchange certificate (ELÜS exchange certificate) is prepared electronically by the Electronic Registry Agency (ERA) according to the third paragraph of Article 7 of the mentioned Regulation for each trading transaction of the electronic warehouse receipt (ELÜS) pursuant to the Electronic Warehouse Receipt Regulation, which is issued by the Ministry of Customs and Trade and published in the Official Gazette dated 12/11/2011 and numbered 28110, based on Article 15 of the Agricultural Products Licensed Warehousing Law No. 5300 and dated 10/2/2005. What the subject of this Communiqué is to issue the given ELÜS exchange certificate according the Tax Procedure Law no. 213 and dated 4/1/1961, to include in the compulsory documents, and to bring obligation to provide information to whom issue this certificate.
Authority
In the clause (1) of the first paragraph of the repeating Article 257 of the Tax Procedure Law, it is arrived at a decision that the Ministry of Financial is authorized to determine the accounting principles and procedures of taxpayers and occupational groups, to determine the nature, form and obligatory information of the books and documents being kept according to the aforementioned Law and the books and documents deemed appropriate to be kept and issued in addition to these, and to amend them; to print and distribute, or to make printed and distributed by the third parties for a fee, to make their records kept, to bring or remove the obligation to approve, preserve and submit these books and documents, and also to remove the obligation to keep and regulate documents to be issued and books to be kept according to the aforementioned Law; and the provision that the Ministry of Finance is authorized “to grant or impose obligation on issues of providing all kinds of information, tax declarations and notifications by putting password, electronic signature or other security instruments from those who are obliged to give information continuously in all kinds of electronic information communicationtools and media including internet, and sending the declarations and notifications by mediating of the authorized natural or legal persons; to determine the procedures and principles regarding the implementation, and the format and standards to be followed in the transfer of declaration, notification and information; to make this obligation implemented separately in declaration, notification or information types, taxpayer groups and subjects of activity, according to Article 149 of this Law” is also included in its clause (4).
Article 149 of the aforementioned Law includes the provision that “Public administrations and institutions (including institutions and organizations performing public service), and natural and legal persons are obliged to provide information on the matters about taxation to be requested by the Ministry of Finance and tax office in writing from themselves, with certain intervals and continuously as written”.
The regulations for the authority given to the Ministry of Finance by the abovementioned articles of the Tax Procedure Law are included below.
Certificate to be Issued at ELÜS Exchange
Procedures and principles for the establishment, operation and supervision of agricultural products licensed warehousing system are determined in order to facilitate the trade of agricultural products,create a common system for their storage,ensure the safety of the goods of the product owners and maintain their quality,ensure that the classifications and grades of the products are determined by authorized classifiers,to ensure that agricultural products licensed warehouse operators accept agricultural products without discrimination between persons,issue a warehouse receipt representing the property of the products and providing their financing, sale and delivery, and to improve the trade of agricultural products of which standards are determined, by the Law no. 5300.
In the licensed warehousing system, the class and quality of the agricultural products are determined by the laboratories named as authorized classifiers, then stored in the licensed warehouses andthe trade of these products is carried out in the commodity exchanges authorized by the Ministry of Customs and Trade through the warehouse receiptsissued by the licensed warehouse enterprise representing the ownership of the product.
In the Electronic Warehouse Receipt Regulation, the procedures and principles for monitoring from recordings, transfer, change, cancellation and safety of ELÜS created electronically by the licensed warehouse enterprises for the products delivered and accepted for the purpose of storage providing that to be under the printed warehouse receipt, for licensing, activity and supervision of the institution to carry out these services, and for the other transactions of ELÜS are regulated.
In the clause (d) of the first paragraph of Article 4 of the aforementioned Law, the ERA is defined as a joint-stock company that is obtained license from the Ministry of Customs and Trade in order to ensure creation of ELÜS through the system, and to monitor in recordings all rights and obligations depending on these receipts, and the transactionsby the related parties; and in the clause (e) of the first paragraph of Article 4, ELÜS is defined as an electronic record created on the system in accordance with the electronic recording rules by the licensed warehouse enterprise; and by the third paragraph of Article 7, the ERA is obliged to issue an ELÜS exchange certificate for each exchange transaction of ELÜS, and to send this certificate electronically to the buyer and seller, the mandatory information in the “ELÜS exchange certificate” is determined.
Based on the authorization of the repeating Article 257 of the Tax Procedure Law to the Ministry of Finance, the “ELÜS exchange certificate”, which the ERA is obliged to issue for each exchange transaction of ELÜS by the abovementioned third paragraph of Article 7 of the Electronic Warehouse Receipt Regulation, is included within the scope of mandatory documents to be issued pursuant to the Tax Procedure Law. The guidelines for issuing, sending and using this document are described below.
3.1. Since ELÜS certificate shall be issued by the ERA in trading of the agricultural products stored in the licensed warehouse enterprises through the ELÜS certificate representing these products at each stage of handover under the Law no.5300, those who are a party to the ELÜS exchange shall not issue a separate invoice or any other document for this transaction, the exchange(trading) transaction is certified by the ELÜS trading certificate issued by the ERA according to information submitted to it. Those who are parties to the ELÜS exchange are obliged to keep the paper output of the ELÜS trading certificate transmitted to them by the ERA within the time period prescribed by the tax laws, and they are obliged to submit them upon request.
3.2. ELÜS trading certificate contains at least the following information.
Date of issue.
Date of transaction.
Consecutive sequence to be given according to issuing sequence, starting from 1 as of the beginning of each accounting date
Consecutive sequence number to be given for each ELÜS seller according to issuing sequence, starting from 1 as of the beginning of each accounting date
ELÜS buyer’s and seller’s;
Name-surname/
Address,
Tax office, if any,
ID number (tax ID number).
ELÜS’, which is subject to trading,
The species, type, harvest year of the product it represents, and the title of its licensed warehouse enterprise, and the place where the product is stored,
The amount of products subject to trading it represents,
Trading fee.
The ERA’s;
Title,
Address,
Tax Office,
Tax ID number.(The information in this clause will be written as a footnote.)
The phrase “Issued in accordance with the General Communiqué on Tax Procedure Law no.452”.
Obligation to Give Information
The ERA, which is authorized by the Ministry of Customs and Trade, is obliged to send the information on the ELÜS trading certificate electronically (to the Ministry of Finance Revenue Administration Information Transfer System, through (BTRANS)) within the scope of the principles specified in this chapter.
4.1. It is obliged to send the information on each ELÜS trading certificate issued by the ERA via BTRANS until 24.00 on the last day of the following month, starting from the date of entry into force of this Communiqué,
4.2. The format and standards related to the information required for the ELÜS trading certificate shall be announced through BTRANS. Changes to be made in the format and standards of giving information, such as addition, removal, determination as mandatory field shall also be announced through BTRANS.
4.3. The information sent electronically (even if through BTRANS) in other than the format and standards to be announced by being determined in accordance with the Ministry of Finance and this Communiqué shall be deemed to have not been sent, and the information given in paper shall not be accepted in any way.
Penal Sanctioning
In case of failure to comply with the procedures and principles set out in this Communiqué, the penalties imposed in the Tax Procedure Law shall apply to those concerned.
Validity
This Communiqué enters into force on 1/7/2015.
It is notified.
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© 2025 All rights reserved.