30 Aral\u0131k 2014 Tarihli Resmi Gazete
\nSay\u0131: 29221
\nMaliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 46)<\/p>\n
7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun (1) istisnalar ba\u015fl\u0131kl\u0131 4 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda,\u201c(b), (d) ve (e) bentlerine g\u00f6re, her bir takvim y\u0131l\u0131nda uygulanacak istisna hadleri, \u00f6nceki y\u0131lda uygulanan istisna hadlerine bu y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131\u015f yap\u0131lmak suretiyle tespit olunur. Art\u0131r\u0131m s\u0131ras\u0131nda 1 milyon liraya kadar olan tutarlar dikkate al\u0131nmaz.\u201dh\u00fckm\u00fcne yer verilmi\u015ftir.<\/p>\n
Ayn\u0131 Kanunun 16 nc\u0131 maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, \u201cVergi tarifesinin matrah dilim tutarlar\u0131, her y\u0131l bir\u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan dilim tutarlar\u0131n\u0131n y\u00fczde 5 ini a\u015fmayan kesirler dikkate al\u0131nmaz. …\u201ddenilmektedir.<\/p>\n
Bakanl\u0131\u011f\u0131m\u0131zca 2014 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 % 10,11 (on virg\u00fcl onbir) olarak tespit edilmi\u015f ve 441 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi (2) ile ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n
Buna g\u00f6re, 1\/1\/2015 tarihinden itibaren 7338 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin (b), (d) ve (e) bentlerinde yer alan istisna tutarlar\u0131;<\/p>\n
– Evlatl\u0131klar d\u00e2hil, f\u00fcru\u011f ve e\u015ften her birine isabet eden miras hisselerinde 161.097 TL (f\u00fcru\u011f bulunmamas\u0131halinde e\u015fe isabet eden miras hissesinde 322.392 TL),<\/p>\n
– \u0130vazs\u0131z suretle meydana gelen intikallerde 3.711 TL,<\/p>\n
– Para ve mal \u00fczerine d\u00fczenlenen yar\u0131\u015fma ve \u00e7ekili\u015fler ile 5602 say\u0131l\u0131 \u015eans Oyunlar\u0131 Has\u0131lat\u0131ndan Al\u0131nan Vergi, Fon ve Paylar\u0131n D\u00fczenlenmesi Hakk\u0131nda Kanunda tan\u0131mlanan \u015fans oyunlar\u0131nda kazan\u0131lan ikramiyelerde 3.711 TL<\/p>\n
olarak dikkate al\u0131nacakt\u0131r.<\/p>\n
7338 say\u0131l\u0131 Kanunun 16 nc\u0131 maddesinde yer alan vergi tarifesi matrah dilim tutarlar\u0131 yukar\u0131da belirtilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle tespit edilmi\u015ftir. Bu nedenle, 1\/1\/2015 tarihinden itibaren veraset yoluyla veya ivazs\u0131z surette meydana gelen intikallerde veraset ve intikal vergisi a\u015fa\u011f\u0131daki tarifeye g\u00f6re hesaplanacakt\u0131r.<\/p>\n
Matrah\t Verginin Oran\u0131 (%)<\/p>\n
Veraset Yoluyla \u0130ntikallerde\t \u0130vazs\u0131z \u0130ntikallerde
\n \u0130lk 200.000 TL i\u00e7in\t 1\t 10
\n Sonra gelen 480.000 TL i\u00e7in\t 3\t 15
\n Sonra gelen 1.060.000 TL i\u00e7in\t 5\t 20
\n Sonra gelen 1.900.000 TL i\u00e7in\t 7\t 25
\n Matrah\u0131n 3.640.000 TL\u2019yi a\u015fan b\u00f6l\u00fcm\u00fc i\u00e7in\t10\t 30<\/p>\n
Tebli\u011f olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"
30 Aral\u0131k 2014 Tarihli Resmi Gazete Say\u0131: 29221 Maliye Bakanl\u0131\u011f\u0131ndan: VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 46) 7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun (1) istisnalar ba\u015fl\u0131kl\u0131 4 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda,\u201c(b), (d) ve (e) bentlerine g\u00f6re, her bir takvim y\u0131l\u0131nda uygulanacak istisna hadleri, \u00f6nceki y\u0131lda uygulanan istisna hadlerine bu y\u0131la ili\u015fkin […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3080","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3080"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3080"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3080\/revisions"}],"predecessor-version":[{"id":3081,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3080\/revisions\/3081"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3080"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3080"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3080"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}