30 Aral\u0131k 2014 Tarihli Resmi Gazete
\nSay\u0131: 29221
\nMaliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
EMLAK VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 65)
\n1. Giri\u015f
\n2015 y\u0131l\u0131na ait emlak (bina, arsa ve arazi) vergi de\u011ferleri ile 2015 y\u0131l\u0131nda m\u00fckellef olacaklar\u0131n emlak vergi de\u011ferlerinin hesab\u0131nda dikkate al\u0131nacak asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin tespiti hususunda a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131na gerek duyulmu\u015ftur.
\n2. 2014 Y\u0131l\u0131na Ait Yeniden De\u011ferleme Oran\u0131n\u0131n Tespiti
\nBakanl\u0131\u011f\u0131m\u0131zca, 2014 y\u0131l\u0131na ait uygulanacak yeniden de\u011ferleme oran\u0131, 441 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi (1) ile % 10,11 (on virg\u00fcl on bir) olarak tespit ve ilan edilmi\u015f bulunmaktad\u0131r.<\/p>\n
3. 2015 Y\u0131l\u0131 Bina, Arsa ve Arazi Vergisi De\u011ferleri ile Asgari \u00d6l\u00e7\u00fcde Arsa ve Arazi Metrekare Birim De\u011ferlerine Uygulanacak Oran\u0131n Belirlenmesi<\/p>\n
213 say\u0131l\u0131 Vergi Usul Kanununun (2) m\u00fckerrer 49 uncu maddesinin (b) f\u0131kras\u0131nda, takdir komisyonlar\u0131n\u0131n d\u00f6rt y\u0131lda bir arsalara ve araziye ait asgari \u00f6l\u00e7\u00fcde metrekare birim de\u011ferlerini takdir edecekleri h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Bu h\u00fck\u00fcm uyar\u0131nca 2013 y\u0131l\u0131nda s\u00f6z konusu takdirler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
1319 say\u0131l\u0131 Emlak Vergisi Kanununun (3) 9\/b ve 19\/b maddelerinde, bina ve arazi vergisi m\u00fckellefiyetinin, d\u00f6rt y\u0131lda bir yap\u0131lan takdir i\u015flemlerinde takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden b\u00fct\u00e7e y\u0131l\u0131ndan itibaren ba\u015flayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011fer takdirleri 2013 y\u0131l\u0131nda yap\u0131ld\u0131\u011f\u0131ndan, bu h\u00fck\u00fcmler uyar\u0131nca bina ve arazi vergisi m\u00fckellefiyeti 2014 y\u0131l\u0131ndan itibaren ba\u015flam\u0131\u015fbulunmaktad\u0131r.<\/p>\n
1319 say\u0131l\u0131 Kanunun 29 uncu maddesinin ikinci f\u0131kras\u0131nda, vergi de\u011ferinin, m\u00fckellefiyetin ba\u015flang\u0131\u00e7y\u0131l\u0131n\u0131 takip eden y\u0131ldan itibaren her y\u0131l, bir \u00f6nceki y\u0131la ait vergi de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca ayn\u0131 y\u0131l i\u00e7in tespit edilen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunaca\u011f\u0131; \u00fc\u00e7\u00fcnc\u00fcf\u0131kras\u0131nda da 33 \u00fcnc\u00fc maddede yer alan vergi de\u011ferini tadil eden sebeplerle (8 numaral\u0131 f\u0131kra hari\u00e7) m\u00fckellefiyet tesisi gereken hallerde, Vergi Usul Kanununun m\u00fckerrer 49 uncu maddesinin (b) f\u0131kras\u0131na g\u00f6re takdir komisyonlar\u0131nca belirlenen arsa ve arazi metrekare birim de\u011ferlerinin, takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden ikinci y\u0131l\u0131n ba\u015f\u0131ndan ba\u015flamak suretiyle her y\u0131l, bir \u00f6nceki y\u0131l birim de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ayn\u0131 y\u0131l i\u00e7in tespit edilmi\u015f bulunan yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 suretiyle dikkate al\u0131naca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n
Ayr\u0131ca, 1319 say\u0131l\u0131 Kanunun 29 uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, vergi de\u011ferinin hesab\u0131nda bin liraya kadar olan kesirlerin dikkate al\u0131nmayaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n
2014 y\u0131l\u0131nda emlak vergisi m\u00fckellefi olanlar\u0131n 2015 y\u0131l\u0131na ait emlak vergisinin tarh ve tahakkukunda esas al\u0131nacak vergi de\u011ferinin (matrah\u0131n) hesab\u0131 ile bina, arsa veya araziye 2014 y\u0131l\u0131nda malik olunmas\u0131 halinde m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131 olan 2015 y\u0131l\u0131 vergi de\u011ferinin hesab\u0131 a\u015fa\u011f\u0131da belirtilen esaslar \u00e7er\u00e7evesinde yap\u0131lacakt\u0131r.<\/p>\n
3.1. 2013 Y\u0131l\u0131nda Yap\u0131lan Takdirler Nedeniyle 2014 Y\u0131l\u0131nda M\u00fckellefiyeti Ba\u015flayanlar\u0131n 2015 Y\u0131l\u0131na Ait Emlak Vergi De\u011ferlerinin Hesab\u0131<\/p>\n
2013 y\u0131l\u0131nda yap\u0131lan takdirler nedeniyle bina ve arazi vergisi m\u00fckellefiyeti 2014 y\u0131l\u0131ndan itibaren yeniden ba\u015flam\u0131\u015f bulunmaktad\u0131r.<\/p>\n
Bu m\u00fckelleflerin bina, arsa ve arazilerinin 2015 y\u0131l\u0131 vergi de\u011ferleri, 2014 y\u0131l\u0131 vergi de\u011ferlerinin, bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (% 10,11\/2=) % 5,055 (be\u015f virg\u00fcl s\u0131f\u0131r elli be\u015f) oran\u0131nda art\u0131r\u0131lmas\u0131suretiyle bulunacak tutarlar olacakt\u0131r.<\/p>\n
\u00d6RNEK 1- M\u00fckellef (A) Ankara ili, Ke\u00e7i\u00f6ren Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde yer alan meskeni 2006 y\u0131l\u0131nda sat\u0131n alm\u0131\u015ft\u0131r. 2014 y\u0131l\u0131 vergi de\u011feri 120.000,00 TL olan meskenin 2015 y\u0131l\u0131 emlak vergi de\u011feri a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r.<\/p>\n
1 Meskenin 2014 y\u0131l\u0131na ait emlak vergi de\u011feri 120.000,00 TL
\n2 2014 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 (% 10,11\/2=) % 5,055
\n3 Meskenin 2015 y\u0131l\u0131 emlak vergi de\u011feri [1+(1×2)] 126.066,00 TL
\n4 Bin liraya kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin
\n tahakkukunda esas al\u0131nacak emlak vergi de\u011feri 126.000,00 TL<\/p>\n
3.2. 2015 Y\u0131l\u0131 \u0130tibar\u0131yla M\u00fckellef Olacaklar\u0131n Emlak Vergi De\u011ferlerinin Tespiti<\/p>\n
M\u00fckellefiyeti 2015 y\u0131l\u0131nda ba\u015flayanlar\u0131n, m\u00fckellefiyetleri ile ilgili bina, arsa ve arazi vergisi tarhiyat\u0131na esas al\u0131nacak vergi de\u011ferleri; takdir komisyonlar\u0131nca 2013 y\u0131l\u0131nda takdir edilen asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin; 2014 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunacak asgari \u00f6l\u00e7\u00fcde metrekare birim de\u011feri dikkate al\u0131narak hesaplanacakt\u0131r.<\/p>\n
\u00d6RNEK 2- M\u00fckellef (B) 2014 y\u0131l\u0131nda Konya ili, Ak\u015fehir il\u00e7esi s\u0131n\u0131rlar\u0131 i\u00e7inde 950 m2 b\u00fcy\u00fckl\u00fc\u011f\u00fcnde bir arsa sat\u0131n alm\u0131\u015f ve bu arsaya ili\u015fkin emlak vergisi bildirimini ilgili belediyeye vermi\u015ftir. Arsan\u0131n bulundu\u011fu cadde i\u00e7in takdir komisyonunca 2014 y\u0131l\u0131ndan itibaren uygulanmak \u00fczere takdir edilen asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri 250,00 TL\u2019dir.<\/p>\n
2014 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 % 5,055 olarak tespit edilmi\u015f oldu\u011funa g\u00f6re, m\u00fckellefiyeti 2015 y\u0131l\u0131nda ba\u015flayacak bu m\u00fckellefin 2014 y\u0131l\u0131nda sat\u0131n ald\u0131\u011f\u0131 arsan\u0131n 2015 y\u0131l\u0131 arazi (arsa) vergisine esas vergi de\u011feri a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r.<\/p>\n
1 2014 y\u0131l\u0131ndan itibaren uygulanmak \u00fczere takdir komisyonunca 2013 y\u0131l\u0131nda takdir
\nedilen asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri 250,00 TL
\n2 2015 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda
\n uygulanacak art\u0131\u015f oran\u0131 (% 10,11\/2=) % 5,055
\n3 2015 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri
\n [1+(1×2)] 262,63 TL
\n4 Arsan\u0131n y\u00fcz\u00f6l\u00e7\u00fcm\u00fc 950 m2
\n5 Arsan\u0131n 2015 y\u0131l\u0131 vergi de\u011feri (3×4) 249.498,50 TL
\n6 Bin liraya kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukunda esas
\nal\u0131nacak emlak vergi de\u011feri 249.000,00 TL<\/p>\n
\u00d6RNEK 3- M\u00fckellef (C) Mu\u011fla Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde 400 m2 arsa \u00fczerinde in\u015fa edilen ve in\u015faat\u01312003 y\u0131l\u0131nda sona ermi\u015f olan bir i\u015fyerini 2014 y\u0131l\u0131nda sat\u0131n alm\u0131\u015ft\u0131r. Betonarme karkas, 1 inci s\u0131n\u0131f olan in\u015faat\u0131n d\u0131\u015ftan d\u0131\u015fa y\u00fcz\u00f6l\u00e7\u00fcm\u00fc 120 m2\u2019dir. Bu i\u015fyeri i\u00e7in 2015 y\u0131l\u0131na ait uygulanacak bina metrekare normal in\u015faat maliyet bedeli 921,22 TL\u2019dir. Arsan\u0131n bulundu\u011fu cadde i\u00e7in 2014 y\u0131l\u0131nda uygulanan asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri 200 TL\u2019dir. 2015 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 % 5,055 olarak tespit edildi\u011fine g\u00f6re m\u00fckellefiyeti 2015 y\u0131l\u0131nda ba\u015flayan bu m\u00fckellefin i\u015fyerinin 2015 y\u0131l\u0131 vergi de\u011ferinin tespitinde emlak (bina) vergi de\u011feri a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r. (Vergi de\u011ferinin hesab\u0131nda asans\u00f6r, klima veya kalorifer pay\u0131 ilavesi ile a\u015f\u0131nma pay\u0131 indirimi ihmal edilmi\u015ftir.<\/p>\n
1 \u0130n\u015faat\u0131n t\u00fcr\u00fc ve s\u0131n\u0131f\u0131na g\u00f6re 2015 y\u0131l\u0131na ait uygulanacak bina metrekare normal
\nin\u015faat maliyet bedeli 921,22 TL
\n2 Binan\u0131n d\u0131\u015ftan d\u0131\u015fa y\u00fcz\u00f6l\u00e7\u00fcm\u00fc 120 m2
\n3 Binan\u0131n maliyet bedeli (1×2) 110.546,40 TL
\n4 2014 y\u0131l\u0131ndan itibaren uygulanmak \u00fczere takdir komisyonunca 2013 y\u0131l\u0131nda takdir
\n edilen asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri 200,00 TL<\/p>\n
5 2015 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda
\n uygulanacak art\u0131\u015f oran\u0131 % 5,055
\n6 2015 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri
\n [4+(4×5)] 210,11 TL
\n7 Arsan\u0131n y\u00fcz\u00f6l\u00e7\u00fcm\u00fc 400 m2
\n8 Arsan\u0131n vergi de\u011feri (6×7) 84.044,00 TL
\n9 Binan\u0131n 2015 y\u0131l\u0131 vergi de\u011feri (3+8) 194.590,40 TL
\n10 Bin liraya kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukunda esas
\n al\u0131nacak emlak vergi de\u011feri 194.000,00 TL<\/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: EMLAK VERG\u0130S\u0130 KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 65) 1. Giri\u015f 2015 y\u0131l\u0131na ait emlak (bina, arsa ve arazi) vergi de\u011ferleri ile 2015 y\u0131l\u0131nda m\u00fckellef olacaklar\u0131n emlak vergi de\u011ferlerinin hesab\u0131nda dikkate al\u0131nacak asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin tespiti hususunda a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131na gerek […]<\/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-3084","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\/3084"}],"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=3084"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3084\/revisions"}],"predecessor-version":[{"id":3085,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3084\/revisions\/3085"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}