Oblıgatıon To Regıster

According to the 9th article of the law no: 5174, all real and juridical people, their agencies and factories who have the merchant registered to Commercial Registry and industrialist adjective according to this law, have to register to chambers or agencies of their places.

Economical enterprises whose all capitals belong to government and private managements or municipalities or the corporation of them and their agencies, enterprises who have juridical personality which were established by the help of a special law or agreement, participated by government and private managements or municipalities and their agencies and factories have to register to the chambers of the place they located.

The places which have private capital and private accountant although it is connected to a centre or which make commercial processes although its accounts are prepared in a centre and it has no private capital, are deemed as agencies. In places where chambers of industry were founded, when the industrialists who meet the necessity of this law register to chambers of industry, they will also have fulfilled the obligation to register to chamber of commerce. However, in case the industrialists open more than one place to sell their goods, they have to register to chambers of commerce or chambers of commerce and industry of the places where the selling places are located.

If the industrialist makes different commercial activities apart from selling his own goods, he has to register to chamber of commerce as well. Commercial activities which industrialist deals with because of their job do not affect their industrialist title. They are autonomous to enter into chamber of commerce, if they wish.

Real and juridical people noted below dealing with maritime trade and registered to commercial registry, have to register to Chamber of Maritime trade.

Ship owners, affreighters and affreighting enterprises, ship operators,

a. Ship agencies b. Ship purchase and sale freightage commissioners and forwarders
c. Stevedore and tally companies
d. Ship class enterprises, maritime insurance enterprises and agencies and maritime expertise entities and surveyors
e. Companies trading maritime equipments, provisions and industrial goods, companies dealing with bunker (***)
f. Marina and port operating companies (***)
g. Companies operating ships for fishing (***)
h. CANCEL (*****)

(**) Economic enterprises which deal with maritime trade whose all capital belongs to government, municipalities or private managements or the partnership of these and enterprises having juridical personality which were founded with special law or agreements and participated by government, economical government institutions, private managements or municipalities have to register to the Chamber of Maritime Trade.

NOTE:
1. Next to the items and articles changed with the law no: 6233 (*)
2. Next to the items and articles changed with the law no: 2567 (**)
3. Next to the items and articles changed with the law no: 3277 (***)
4. Next to the items and articles changed with the law no: 3452 (****)

CANCEL: This item was changed by the decree law no: 557 and Official Gazette dated 06/27/1995, however, it was abolished by the cancellation of the decree law no: 557 by the decision of the Constitutional Court dated 09/20/1995 and no: 1995/43 E, 1995/46 K.

According to the rule and regulation judgements about Turkish Trade Act no: 6762, Turkish Union of Chambers and Exchange Commodities Act no: 5174, it is necessary to register to the chamber for real and juridical people after they have registered to Commercial Registry and declared it.

NOTE:
Since pharmacies and independent accountant companies are not bound to register to the chamber, they are registered when requested.

Merchant, Real Person Merchant, Merchant-Craftsman Distinction, Juridical Person Merchant

Real person merchant: According to the 14th item of the Turkish Trade Act, a person who runs an enterprise on his behalf, even if partially, is deemed to be a merchant.

According to this definition, for real people have the title of merchant, there must be an enterprise, this enterprise must be run, the enterprise must be run on his behalf, even if partially.

Merchant-Craftsman distinction: In respect to the application of the 2nd and 6th items of Craftsman and Little Artisan Act no: 507 and Turkish Trade Act no: 6762, the substances about differing Craftsman and Little Artisans and Merchants and Industrialists, are published in the official gazette by Cabinet referring to the decision of Determining and Coordination Board of Craftsman and Little Artisans and Merchants and Industrialists dated 01/14/1985 and no: 5.

According to this decision, the ones who are included in craftsman and little artisans branches which will be determined and published by Coordination Board and exempted of income tax and the ones whose incomes are taxed in lump sum, of the ones who keep the accounts according to statement the ones whose economic activities are based on physical work rather than their capital in cash and whose income is only enough to survive and is not more than the half of the cash limits stated in the first and the third clauses of the first article of the 177th item of Tax Procedure Law and not more than the total of the cash limits stated in the second clause are deemed to be Craftsmen and Little Artisans.

The ones who are deemed to be first class merchant referring to the Tax Procedure Law and keep accounts according to financial statement and the ones who keep accounts according to statement and are excluded from the ones stated in the first item are deemed to be Merchant and Industrialist. In other words, of the ones who are taxed in real procedure the ones who are deemed to be first class merchant according to Tax Procedure Law, of the ones who keep accounts according to statement and financial statement the ones whose incomes are higher than the half of the cash limits stated in the first and third clauses of the first article of the 177th item of Tax Procedure Law and the total of the cash limits stated in the second clause are deemed to be MERCHANT.