Website map



Article 34:   Revenues Of The Assocıatıon

The revenues of the association are like as follows;

34.1.   Annually membership fee: Every two years, the board of director take decision for the new fee and announce to the members.

34.2.   Starting fee of the membership : Every two years, is announced to the members by the Board of Director. 

34.3.   Donations and grants will be collected in accordance with the provisions of the legislation.

34.4.   The revenues from the Association studies, culture, arts, sporting events (prom, dinner, tea, trips, concerts, exhibitions, seminars, exhibitions, publications, lottery, movies, shows, contests ...) and so on. as revenues from operations.

34.5.   Branch payments: To meet the general expenses of the Association, branches which are collected by membership fees, %50 ratio is sent to headquarter every six months.  

34.6.   The income from the assets of the Association

34.7.  The revenues are gained from trade activity, the purpose of the trade activity is to supply necessary income for to actualize the associations’ aim.

34.8.  Other Revenues

Article 35:    Income and Expenditure transactions of the Association

Revenues of the Association are charged by ”RECEIPT”. If the revenues are charged by banks, bank is issued a receipt or such as an account summary, can be replaced to the ”receipt”.

Associations’ expenditure actualize by bill, retail sale receipt or self-employed receipt. But, the payments of the Association within the scope to the Income Tax Law 94,according to the TAX PROCEDURE LAW is regulated ”EXPENSE VOUCHER” or if not in this context, is regulated ”EXPENSE RECEIPT”.

Delivery of free goods and services by the Association to the people, institutions or organization are done by ”Aid In Kind” delivery certificate. If free delivery is done by person, institution or  organizations to the Association, all these free aids are made with ” Kind Contribution Receipt”.

Article 36:  The Association of Internal Audit

Internal audit can be actualized by General Assembly, Board of Director or Supervisory Board. If the internal audit is done by an independent Board, General Board or Executive Board, the responsibility of the Supervisory Boar is not eliminated.  

The association's audit is performed once a year by Audit Committee. General Assembly or Board of Directors, if deemed necessary can control or control can make by independent auditing firms.

Article 37: Books and Records

The Association keeps the following books and records, and draws up the files;

a. Member Registration Book,

b. Inbound and outbound documents book,

c. Board of Directors order book,

d. Income and expense ledger,

e. The final budget account  and  balance sheet book,

f. Inventory notebook

g. Receipt document registry.

Board of Directors are responsible from these books kept duly